Imperbel: 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.
What changed
Imperbel
NACE 43.410, Roofing work
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€3.9m
2023 · €3.4m+€500,682
Equity
€30.1m
2023 · €26.2m+€3.9m
Cash
€2.3m
2023 · €1.1m+€1.2m
Balance sheet total
€114.3m
2023 · €76.4m+€37.9m
Largest movements
Assets
- Receivables within one year +€37.2m
up €37.2m (+97.6%), from €38.1m to €75.3m
of which Other amounts receivable: +€39.9m
- Cash +€1.2m
up €1.2m (+113.6%), from €1.1m to €2.3m
mainly Other debts (+€37.5m) and Net result for the year (+€3.9m)
Equity and liabilities
- Other debts +€37.5m
up €37.5m (+119.3%), from €31.4m to €68.9m
- Reserves +€3.9m
up €3.9m (+16.0%), from €24.4m to €28.4m
of which Distributable reserves: +€3.9m
- Trade debts -€1.9m
down €1.9m (-29.8%), from €6.2m to €4.4m
- Debts after one year -€1.6m
down €1.6m (-31.8%), from €5.0m to €3.4m
Income statement
- Services and other goods -€5.6m
down €5.6m (-29.8%), from €18.7m to €13.2m
- Financial income -€3.3m
down €3.3m (-64.6%), from €5.2m to €1.8m
of which Non-recurring financial income: -€4.6m
- Write-downs -€1.8m
down €1.8m, from €802,211 to -€951,582
- Goods and materials -€1.3m
down €1.3m (-3.3%), from €40.4m to €39.1m
of which Purchases: -€2.7m
- Staff costs +€998,042
up €998,042 (+6.6%), from €15.2m to €16.2m
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.
Result 2023
€3.4m
Turnover
-€615,170
Other operating income
-€844,304
Goods and materials
+€1.3m
Services and other goods
+€5.6m
Staff costs
-€998,042
Depreciation
-€103,435
Write-downs
+€1.8m
Provisions
-€87,884
Other operating charges
+€22,626
Other operating items
-€2.0m
Financial income
-€3.3m
Financial charges
-€261,355
Taxes
+€30,757
Result 2024
€3.9m
Cash bridge derived
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.
From operations
+€3.8m
Investment
-€958,902
Financing
-€1.6m
Cash 2023
€1.1m
From operations (derived)
+€3.8m
Net result for the year
+€3.9m
Depreciation
+€1.6m
Receivables after one year
-€239,248
Stocks and contracts
+€187,551
Receivables within one year
-€37.2m
Smaller working-capital items
-€40,861
Provisions
-€426,841
Trade debts
-€1.9m
Tax, wage and social debts
+€361,346
Other debts
+€37.5m
Investment (derived)
-€958,902
Investment in fixed assets (net)
-€958,902
Financing
-€1.6m
Debts after one year
-€1.6m
Current portion of long-term debt
+€1,404
Cash 2024
€2.3m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,388,677 | €114,273,841 | +€37.9m | +49.6% |
| Fixed assets | 21/28 | €24,322,624 | €23,659,413 | -€663,211 | -2.7% |
| Intangible fixed assets | 21 | €580,257 | €415,865 | -€164,391 | -28.3% |
| Tangible fixed assets | 22/27 | €17,716,523 | €17,217,704 | -€498,820 | -2.8% |
| Land and buildings | 22 | €4,614,787 | €4,726,036 | +€111,249 | +2.4% |
| Plant, machinery and equipment | 23 | €11,341,390 | €11,045,989 | -€295,401 | -2.6% |
| Furniture and vehicles | 24 | €429,785 | €341,384 | -€88,401 | -20.6% |
| Other tangible fixed assets | 26 | €415,509 | €509,857 | +€94,348 | +22.7% |
| Assets under construction and advance payments | 27 | €915,052 | €594,438 | -€320,614 | -35.0% |
| Financial fixed assets | 28 | €6,025,844 | €6,025,844 | = | 0.0% |
| Affiliated companies | 280/1 | €6,023,728 | €6,023,728 | = | 0.0% |
| Participating interests | 280 | €6,023,728 | €6,023,728 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,116 | €2,116 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,116 | €2,116 | = | 0.0% |
| Current assets | 29/58 | €52,066,053 | €90,614,428 | +€38.5m | +74.0% |
| Amounts receivable after more than one year | 29 | €227,115 | €466,363 | +€239,248 | +105.3% |
| Other amounts receivable | 291 | €227,115 | €466,363 | +€239,248 | +105.3% |
| Stocks and contracts in progress | 3 | €12,554,931 | €12,367,381 | -€187,551 | -1.5% |
| Stocks | 30/36 | €12,554,931 | €12,367,381 | -€187,551 | -1.5% |
| Raw materials and consumables | 30/31 | €4,790,218 | €5,048,718 | +€258,500 | +5.4% |
| Work in progress | 32 | €22,036 | €26,745 | +€4,708 | +21.4% |
| Finished goods | 33 | €5,728,893 | €5,158,204 | -€570,688 | -10.0% |
| Goods purchased for resale | 34 | €2,013,785 | €2,133,714 | +€119,929 | +6.0% |
| Amounts receivable within one year | 40/41 | €38,126,373 | €75,330,148 | +€37.2m | +97.6% |
| Trade receivables | 40 | €14,325,245 | €11,591,403 | -€2.7m | -19.1% |
| Other amounts receivable | 41 | €23,801,127 | €63,738,745 | +€39.9m | +167.8% |
| Cash at bank and in hand | 54/58 | €1,098,069 | €2,345,228 | +€1.2m | +113.6% |
| Deferred charges and accrued income | 490/1 | €59,565 | €105,309 | +€45,744 | +76.8% |
| Total equity and liabilities | 10/49 | €76,388,677 | €114,273,841 | +€37.9m | +49.6% |
| Equity | 10/15 | €26,191,019 | €30,108,365 | +€3.9m | +15.0% |
| Contributions | 10/11 | €1,747,931 | €1,747,931 | = | 0.0% |
| Capital | 10 | €1,747,931 | €1,747,931 | = | 0.0% |
| Issued capital | 100 | €1,747,931 | €1,747,931 | = | 0.0% |
| Reserves | 13 | €24,443,088 | €28,360,434 | +€3.9m | +16.0% |
| Non-distributable reserves | 130/1 | €142,868 | €142,868 | = | 0.0% |
| Legal reserve | 130 | €124,640 | €124,640 | = | 0.0% |
| Other | 1319 | €18,228 | €18,228 | = | 0.0% |
| Tax-exempt reserves | 132 | €216,467 | €216,467 | = | 0.0% |
| Distributable reserves | 133 | €24,083,753 | €28,001,098 | +€3.9m | +16.3% |
| Provisions and deferred taxes | 16 | €2,079,255 | €1,652,414 | -€426,841 | -20.5% |
| Provisions for liabilities and charges | 160/5 | €2,079,255 | €1,652,414 | -€426,841 | -20.5% |
| Environmental obligations | 163 | €467,720 | €400,462 | -€67,258 | -14.4% |
| Other liabilities and charges | 164/5 | €1,611,535 | €1,251,952 | -€359,583 | -22.3% |
| Amounts payable | 17/49 | €48,118,403 | €82,513,062 | +€34.4m | +71.5% |
| Amounts payable after more than one year | 17 | €5,013,115 | €3,419,374 | -€1.6m | -31.8% |
| Financial debts | 170/4 | €5,013,115 | €3,419,374 | -€1.6m | -31.8% |
| Credit institutions | 173 | €5,013,115 | €3,419,374 | -€1.6m | -31.8% |
| Amounts payable within one year | 42/48 | €43,035,802 | €79,019,509 | +€36.0m | +83.6% |
| Current portion of amounts payable after more than one year | 42 | €1,592,337 | €1,593,741 | +€1,404 | +0.1% |
| Trade debts | 44 | €6,205,800 | €4,354,807 | -€1.9m | -29.8% |
| Suppliers | 440/4 | €6,205,800 | €4,354,807 | -€1.9m | -29.8% |
| Advances received on contracts in progress | 46 | - | €189 | +€189 | |
| Taxes, remuneration and social security | 45 | €3,821,313 | €4,182,659 | +€361,346 | +9.5% |
| Taxes | 450/3 | €720,996 | €138,747 | -€582,249 | -80.8% |
| Remuneration and social security | 454/9 | €3,100,317 | €4,043,912 | +€943,595 | +30.4% |
| Other amounts payable | 47/48 | €31,416,352 | €68,888,111 | +€37.5m | +119.3% |
| Accrued charges and deferred income | 492/3 | €69,486 | €74,180 | +€4,694 | +6.8% |
| Operating income | 70/76A | €76,569,660 | €73,139,303 | -€3.4m | -4.5% |
| Turnover | 70 | €72,393,045 | €71,777,876 | -€615,170 | -0.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €1,371,528 | -€565,980 | -€1.9m | |
| Own construction capitalised | 72 | €16,515 | - | -€16,515 | |
| Other operating income | 74 | €2,739,255 | €1,894,951 | -€844,304 | -30.8% |
| Non-recurring operating income | 76A | €49,317 | €32,456 | -€16,862 | -34.2% |
| Operating charges | 60/66A | €76,798,801 | €69,303,767 | -€7.5m | -9.8% |
| Goods for resale, raw materials and consumables | 60 | €40,396,806 | €39,059,653 | -€1.3m | -3.3% |
| Purchases | 600/8 | €41,383,484 | €38,728,049 | -€2.7m | -6.4% |
| Change in stocks: decrease (increase) | 609 | -€986,678 | €331,603 | +€1.3m | |
| Services and other goods | 61 | €18,731,544 | €13,158,169 | -€5.6m | -29.8% |
| Remuneration, social security and pensions | 62 | €15,168,338 | €16,166,380 | +€998,042 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,518,678 | €1,622,113 | +€103,435 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €802,211 | -€951,582 | -€1.8m | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€84,051 | €3,833 | +€87,884 | |
| Other operating charges | 640/8 | €265,274 | €242,648 | -€22,626 | -8.5% |
| Non-recurring operating charges | 66A | - | €2,552 | +€2,552 | |
| Operating profit (loss) | 9901 | -€229,141 | €3,835,536 | +€4.1m | |
| Financial income | 75/76B | €5,161,646 | €1,828,249 | -€3.3m | -64.6% |
| Recurring financial income | 75 | €596,447 | €1,828,249 | +€1.2m | +206.5% |
| Income from financial fixed assets | 750 | - | €239,248 | +€239,248 | |
| Income from current assets | 751 | €228,897 | €1,318,065 | +€1.1m | +475.8% |
| Other financial income | 752/9 | €367,550 | €270,937 | -€96,613 | -26.3% |
| Non-recurring financial income | 76B | €4,565,199 | - | -€4.6m | |
| Financial charges | 65/66B | €1,364,379 | €1,625,735 | +€261,355 | +19.2% |
| Recurring financial charges | 65 | €1,024,799 | €1,625,735 | +€600,936 | +58.6% |
| Debt charges | 650 | €231,032 | €1,096,099 | +€865,066 | +374.4% |
| Other financial charges | 652/9 | €793,767 | €529,636 | -€264,131 | -33.3% |
| Non-recurring financial charges | 66B | €339,580 | - | -€339,580 | |
| Profit (loss) for the period before taxes | 9903 | €3,568,126 | €4,038,051 | +€469,925 | +13.2% |
| Income taxes | 67/77 | €151,463 | €120,706 | -€30,757 | -20.3% |
| Taxes | 670/3 | €226,467 | €120,706 | -€105,761 | -46.7% |
| Tax adjustments and reversals of tax provisions | 77 | €75,004 | - | -€75,004 | |
| Profit (loss) for the period | 9904 | €3,416,663 | €3,917,346 | +€500,682 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,416,663 | €3,917,346 | +€500,682 | +14.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.