IMPENS YVES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IMPENS YVES
Largest movements
- Tangible fixed assets -€7,140
down €7,140 (-25.9%), from €27,612 to €20,472
of which Furniture and vehicles: -€5,050
- Receivables within one year -€2,735
down €2,735 (-10.0%), from €27,434 to €24,699
of which Other amounts receivable: -€9,094
- Deferred charges and accrued income +€1,563
up €1,563 (+129%), from €1,211 to €2,774
- Cash +€1,404
up €1,404 (+647%), from €217 to €1,621
mainly Other debts (+€11,319) and Trade debts (+€9,425)
- Short-term financial debts -€12,156
down €12,156 (-70.6%), from €17,207 to €5,051
of which Credit institutions: -€6,156
- Other debts +€11,319
up €11,319 (+130%), from €8,701 to €20,020
- Profit (loss) carried forward -€11,172
down €11,172 (-26.4%), from -€42,376 to -€53,548
- Trade debts +€9,425
up €9,425 (+214%), from €4,398 to €13,823
- Debts after one year -€3,439
no longer reported in 2024 (was €3,439)
- Gross operating margin +€15,461
up €15,461 (+85.2%), from -€18,147 to -€2,686
- Financial income -€4,192
down €4,192 (-86.4%), from €4,852 to €660
of which Non-recurring financial income: -€4,674
- Depreciation -€880
down €880 (-11.0%), from €8,019 to €7,139
- Other operating charges -€632
down €632 (-51.7%), from €1,223 to €591
- Write-downs +€448
new in 2024: €448
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,645 | €60,983 | -€6,662 | -9.8% |
| Fixed assets | 21/28 | €27,637 | €20,497 | -€7,140 | -25.8% |
| Tangible fixed assets | 22/27 | €27,612 | €20,472 | -€7,140 | -25.9% |
| Land and buildings | 22 | €12,830 | €12,230 | -€600 | -4.7% |
| Plant, machinery and equipment | 23 | €5,106 | €3,617 | -€1,489 | -29.2% |
| Furniture and vehicles | 24 | €9,676 | €4,626 | -€5,050 | -52.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €40,008 | €40,486 | +€478 | +1.2% |
| Stocks and contracts in progress | 3 | €11,146 | €11,392 | +€246 | +2.2% |
| Stocks | 30/36 | €11,146 | €11,392 | +€246 | +2.2% |
| Amounts receivable within one year | 40/41 | €27,434 | €24,699 | -€2,735 | -10.0% |
| Trade receivables | 40 | €18,340 | €24,699 | +€6,359 | +34.7% |
| Other amounts receivable | 41 | €9,094 | - | -€9,094 | |
| Cash at bank and in hand | 54/58 | €217 | €1,621 | +€1,404 | +647% |
| Deferred charges and accrued income | 490/1 | €1,211 | €2,774 | +€1,563 | +129% |
| Total equity and liabilities | 10/49 | €67,645 | €60,983 | -€6,662 | -9.8% |
| Equity | 10/15 | €28,843 | €17,671 | -€11,172 | -38.7% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €59,019 | €59,019 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €41,159 | €43,019 | +€1,860 | +4.5% |
| Profit (loss) carried forward | 14 | -€42,376 | -€53,548 | -€11,172 | -26.4% |
| Amounts payable | 17/49 | €38,802 | €43,312 | +€4,510 | +11.6% |
| Amounts payable after more than one year | 17 | €3,439 | - | -€3,439 | |
| Financial debts | 170/4 | €3,439 | - | -€3,439 | |
| Amounts payable within one year | 42/48 | €34,663 | €43,098 | +€8,435 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €4,057 | €3,439 | -€618 | -15.2% |
| Financial debts | 43 | €17,207 | €5,051 | -€12,156 | -70.6% |
| Credit institutions | 430/8 | €11,207 | €5,051 | -€6,156 | -54.9% |
| Other loans | 439 | €6,000 | - | -€6,000 | |
| Trade debts | 44 | €4,398 | €13,823 | +€9,425 | +214% |
| Suppliers | 440/4 | €4,398 | €13,823 | +€9,425 | +214% |
| Taxes, remuneration and social security | 45 | €300 | €765 | +€465 | +155% |
| Taxes | 450/3 | €300 | €765 | +€465 | +155% |
| Other amounts payable | 47/48 | €8,701 | €20,020 | +€11,319 | +130% |
| Accrued charges and deferred income | 492/3 | €700 | €214 | -€486 | -69.4% |
| Non-recurring operating income | 76A | €9,422 | - | -€9,422 | |
| Remuneration, social security and pensions | 62 | -€9 | - | +€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,019 | €7,139 | -€880 | -11.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €448 | +€448 | |
| Other operating charges | 640/8 | €1,223 | €591 | -€632 | -51.7% |
| Gross operating margin | 9900 | -€18,147 | -€2,686 | +€15,461 | +85.2% |
| Operating profit (loss) | 9901 | -€27,380 | -€10,864 | +€16,516 | +60.3% |
| Financial income | 75/76B | €4,852 | €660 | -€4,192 | -86.4% |
| Recurring financial income | 75 | €178 | €660 | +€482 | +271% |
| Non-recurring financial income | 76B | €4,674 | - | -€4,674 | |
| Financial charges | 65/66B | €1,355 | €968 | -€387 | -28.6% |
| Recurring financial charges | 65 | €1,355 | €968 | -€387 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,883 | -€11,172 | +€12,711 | +53.2% |
| Profit (loss) for the period | 9904 | -€23,883 | -€11,172 | +€12,711 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,883 | -€11,172 | +€12,711 | +53.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.