IMPERA: 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.
IMPERA
Largest movements
- Tangible fixed assets -€25,157
down €25,157 (-61.7%), from €40,755 to €15,597
of which Land and buildings: -€24,461
- Cash -€2,631
down €2,631 (-73.8%), from €3,565 to €934
mainly Other debts (-€14,780) and Net result for the year (-€12,371)
- Receivables within one year +€562
new in 2023: €562
- Other debts -€14,780
no longer reported in 2023 (was €14,780)
- Profit (loss) carried forward -€12,371
down €12,371 (-38.2%), from -€32,427 to -€44,798
- Gross operating margin -€462
down €462 (-3.0%), from €15,471 to €15,009
- Depreciation +€402
up €402 (+1.6%), from €24,755 to €25,157
- Other operating charges +€212
up €212 (+9.7%), from €2,170 to €2,381
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,990 | €22,839 | -€27,151 | -54.3% |
| Fixed assets | 21/28 | €45,712 | €20,555 | -€25,157 | -55.0% |
| Tangible fixed assets | 22/27 | €40,755 | €15,597 | -€25,157 | -61.7% |
| Land and buildings | 22 | €39,707 | €15,245 | -€24,461 | -61.6% |
| Furniture and vehicles | 24 | €1,048 | €352 | -€696 | -66.4% |
| Financial fixed assets | 28 | €4,958 | €4,958 | = | 0.0% |
| Current assets | 29/58 | €4,277 | €2,283 | -€1,994 | -46.6% |
| Amounts receivable within one year | 40/41 | - | €562 | +€562 | |
| Other amounts receivable | 41 | - | €562 | +€562 | |
| Cash at bank and in hand | 54/58 | €3,565 | €934 | -€2,631 | -73.8% |
| Deferred charges and accrued income | 490/1 | €712 | €787 | +€75 | +10.5% |
| Total equity and liabilities | 10/49 | €49,990 | €22,839 | -€27,151 | -54.3% |
| Equity | 10/15 | €33,830 | €21,459 | -€12,371 | -36.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,656 | €47,656 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,033 | €17,033 | = | 0.0% |
| Distributable reserves | 133 | €30,624 | €30,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,427 | -€44,798 | -€12,371 | -38.2% |
| Amounts payable | 17/49 | €16,160 | €1,380 | -€14,780 | -91.5% |
| Amounts payable within one year | 42/48 | €16,160 | €1,380 | -€14,780 | -91.5% |
| Current portion of amounts payable after more than one year | 42 | €1,380 | €1,380 | = | 0.0% |
| Other amounts payable | 47/48 | €14,780 | - | -€14,780 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,755 | €25,157 | +€402 | +1.6% |
| Other operating charges | 640/8 | €2,170 | €2,381 | +€212 | +9.7% |
| Gross operating margin | 9900 | €15,471 | €15,009 | -€462 | -3.0% |
| Operating profit (loss) | 9901 | -€11,454 | -€12,530 | -€1,076 | -9.4% |
| Financial income | 75/76B | €144 | €204 | +€60 | +41.6% |
| Recurring financial income | 75 | €144 | €204 | +€60 | +41.6% |
| Financial charges | 65/66B | €46 | €45 | -€1 | -1.5% |
| Recurring financial charges | 65 | €46 | €45 | -€1 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,356 | -€12,371 | -€1,015 | -8.9% |
| Profit (loss) for the period | 9904 | -€11,356 | -€12,371 | -€1,015 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,356 | -€12,371 | -€1,015 | -8.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.