IMPERI: 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.
IMPERI
Largest movements
- Cash +€23,155
up €23,155 (+634%), from €3,654 to €26,809
mainly Net result for the year (+€31,201) and Depreciation (+€9,147)
- Tangible fixed assets -€6,085
down €6,085 (-23.1%), from €26,337 to €20,252
of which Plant, machinery and equipment: -€4,406
- Receivables within one year -€834
down €834 (-63.2%), from €1,319 to €486
of which Other amounts receivable: -€464
- Deferred charges and accrued income -€610
down €610 (-20.8%), from €2,938 to €2,328
- Profit (loss) carried forward +€26,201
up €26,201 (+81.2%), from -€32,268 to -€6,067
- Other debts -€13,639
down €13,639 (-41.7%), from €32,721 to €19,082
- Reserves +€5,000
new in 2025: €5,000
- Debts after one year -€4,443
no longer reported in 2025 (was €4,443)
- Trade debts +€4,171
up €4,171 (+77.3%), from €5,394 to €9,565
- Gross operating margin +€19,201
up €19,201 (+36.8%), from €52,233 to €71,435
- Staff costs +€1,363
up €1,363 (+5.1%), from €26,745 to €28,109
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.
Derived cash bridge
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 | €40,770 | €56,803 | +€16,033 | +39.3% |
| Fixed assets | 21/28 | €31,424 | €25,339 | -€6,085 | -19.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €26,337 | €20,252 | -€6,085 | -23.1% |
| Plant, machinery and equipment | 23 | €18,536 | €14,130 | -€4,406 | -23.8% |
| Furniture and vehicles | 24 | €4,334 | €3,055 | -€1,279 | -29.5% |
| Other tangible fixed assets | 26 | €3,466 | €3,066 | -€400 | -11.5% |
| Financial fixed assets | 28 | €5,087 | €5,087 | = | 0.0% |
| Current assets | 29/58 | €9,347 | €31,464 | +€22,118 | +237% |
| Stocks and contracts in progress | 3 | €1,436 | €1,842 | +€406 | +28.3% |
| Stocks | 30/36 | €1,436 | €1,842 | +€406 | +28.3% |
| Amounts receivable within one year | 40/41 | €1,319 | €486 | -€834 | -63.2% |
| Trade receivables | 40 | €820 | €450 | -€370 | -45.1% |
| Other amounts receivable | 41 | €499 | €36 | -€464 | -92.9% |
| Cash at bank and in hand | 54/58 | €3,654 | €26,809 | +€23,155 | +634% |
| Deferred charges and accrued income | 490/1 | €2,938 | €2,328 | -€610 | -20.8% |
| Total equity and liabilities | 10/49 | €40,770 | €56,803 | +€16,033 | +39.3% |
| Equity | 10/15 | -€13,668 | €17,533 | +€31,201 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€32,268 | -€6,067 | +€26,201 | +81.2% |
| Amounts payable | 17/49 | €54,439 | €39,271 | -€15,168 | -27.9% |
| Amounts payable after more than one year | 17 | €4,443 | - | -€4,443 | |
| Financial debts | 170/4 | €4,443 | - | -€4,443 | |
| Amounts payable within one year | 42/48 | €49,996 | €39,271 | -€10,725 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €8,421 | €4,443 | -€3,978 | -47.2% |
| Trade debts | 44 | €5,394 | €9,565 | +€4,171 | +77.3% |
| Suppliers | 440/4 | €5,394 | €9,565 | +€4,171 | +77.3% |
| Taxes, remuneration and social security | 45 | €3,459 | €6,181 | +€2,721 | +78.7% |
| Taxes | 450/3 | - | €1,277 | +€1,277 | |
| Remuneration and social security | 454/9 | €3,459 | €4,904 | +€1,445 | +41.8% |
| Other amounts payable | 47/48 | €32,721 | €19,082 | -€13,639 | -41.7% |
| Remuneration, social security and pensions | 62 | €26,745 | €28,109 | +€1,363 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,269 | €9,147 | -€122 | -1.3% |
| Other operating charges | 640/8 | €888 | €926 | +€37 | +4.2% |
| Gross operating margin | 9900 | €52,233 | €71,435 | +€19,201 | +36.8% |
| Operating profit (loss) | 9901 | €15,330 | €33,253 | +€17,923 | +117% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,584 | €1,372 | -€212 | -13.4% |
| Recurring financial charges | 65 | €1,584 | €1,372 | -€212 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €13,746 | €31,881 | +€18,135 | +132% |
| Income taxes | 67/77 | - | €680 | +€680 | |
| Profit (loss) for the period | 9904 | €13,746 | €31,201 | +€17,455 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €13,746 | €31,201 | +€17,455 | +127% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.