IMPERASOFT: what changed
Two fiscal 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.
IMPERASOFT
Largest movements
- Cash -€6,300
down €6,300 (-30.5%), from €20,668 to €14,367
mainly Debts after one year (-€12,058) and Contributions, distributions and other (-€9,282)
- Debts after one year -€12,058
down €12,058 (-42.5%), from €28,343 to €16,285
- Reserves -€8,360
down €8,360 (-19.6%), from €42,722 to €34,362
- Other debts +€7,792
up €7,792 (+32.0%), from €24,332 to €32,123
- Trade debts +€2,789
up €2,789 (+22.8%), from €12,256 to €15,044
- Tax, wage and social debts +€2,490
up €2,490 (+33.9%), from €7,347 to €9,837
of which Taxes: +€5,439
- Financial charges +€10,702
up €10,702 (+713.7%), from €1,499 to €12,201
- Gross operating margin +€9,125
up €9,125 (+87.0%), from €10,490 to €19,616
- Other operating charges +€1,237
up €1,237 (+134.8%), from €918 to €2,154
- Taxes -€676
down €676 (-37.0%), from €1,828 to €1,152
- Depreciation +€274
up €274 (+9.3%), from €2,936 to €3,210
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,000 | €185,784 | -€7,216 | -3.7% |
| Fixed assets | 21/28 | €156,685 | €155,159 | -€1,526 | -1.0% |
| Tangible fixed assets | 22/27 | €13,795 | €12,270 | -€1,526 | -11.1% |
| Plant, machinery and equipment | 23 | - | €1,411 | +€1,411 | |
| Furniture and vehicles | 24 | €3,781 | €2,188 | -€1,594 | -42.1% |
| Other tangible fixed assets | 26 | €10,014 | €8,672 | -€1,342 | -13.4% |
| Financial fixed assets | 28 | €142,889 | €142,889 | = | 0.0% |
| Current assets | 29/58 | €36,315 | €30,625 | -€5,690 | -15.7% |
| Amounts receivable within one year | 40/41 | €12,218 | €13,310 | +€1,092 | +8.9% |
| Trade receivables | 40 | €8,870 | €13,310 | +€4,440 | +50.1% |
| Other amounts receivable | 41 | €3,348 | - | -€3,348 | |
| Cash at bank and in hand | 54/58 | €20,668 | €14,367 | -€6,300 | -30.5% |
| Deferred charges and accrued income | 490/1 | €3,430 | €2,948 | -€482 | -14.1% |
| Total equity and liabilities | 10/49 | €193,000 | €185,784 | -€7,216 | -3.7% |
| Equity | 10/15 | €61,272 | €52,912 | -€8,360 | -13.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €42,722 | €34,362 | -€8,360 | -19.6% |
| Distributable reserves | 133 | €42,722 | €34,362 | -€8,360 | -19.6% |
| Provisions and deferred taxes | 16 | €47,525 | €47,525 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €47,525 | €47,525 | = | 0.0% |
| Pensions and similar obligations | 160 | €47,525 | €47,525 | = | 0.0% |
| Amounts payable | 17/49 | €84,203 | €85,347 | +€1,144 | +1.4% |
| Amounts payable after more than one year | 17 | €28,343 | €16,285 | -€12,058 | -42.5% |
| Financial debts | 170/4 | €28,343 | €16,285 | -€12,058 | -42.5% |
| Amounts payable within one year | 42/48 | €55,860 | €69,062 | +€13,202 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €11,926 | €12,058 | +€132 | +1.1% |
| Trade debts | 44 | €12,256 | €15,044 | +€2,789 | +22.8% |
| Suppliers | 440/4 | €12,256 | €15,044 | +€2,789 | +22.8% |
| Taxes, remuneration and social security | 45 | €7,347 | €9,837 | +€2,490 | +33.9% |
| Taxes | 450/3 | €4,397 | €9,837 | +€5,439 | +123.7% |
| Remuneration and social security | 454/9 | €2,950 | - | -€2,950 | |
| Other amounts payable | 47/48 | €24,332 | €32,123 | +€7,792 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,936 | €3,210 | +€274 | +9.3% |
| Other operating charges | 640/8 | €918 | €2,154 | +€1,237 | +134.8% |
| Gross operating margin | 9900 | €10,490 | €19,616 | +€9,125 | +87.0% |
| Operating profit (loss) | 9901 | €6,637 | €14,251 | +€7,615 | +114.7% |
| Financial income | 75/76B | €16 | €23 | +€8 | +49.8% |
| Recurring financial income | 75 | €16 | €23 | +€8 | +49.8% |
| Financial charges | 65/66B | €1,499 | €12,201 | +€10,702 | +713.7% |
| Recurring financial charges | 65 | €1,499 | €12,201 | +€10,702 | +713.7% |
| Profit (loss) for the period before taxes | 9903 | €5,153 | €2,074 | -€3,079 | -59.8% |
| Income taxes | 67/77 | €1,828 | €1,152 | -€676 | -37.0% |
| Profit (loss) for the period | 9904 | €3,325 | €922 | -€2,402 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,325 | €922 | -€2,402 | -72.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.