IMPERIA: 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.
IMPERIA
Largest movements
- Receivables within one year -€66,402
down €66,402 (-71.6%), from €92,727 to €26,325
of which Trade receivables: -€76,305
- Cash +€47,392
up €47,392 (+2890.5%), from €1,640 to €49,031
mainly Receivables within one year (+€66,402) and Net result for the year (+€53,845)
- Tangible fixed assets -€11,144
down €11,144 (-5.3%), from €209,145 to €198,001
of which Plant, machinery and equipment: -€7,532
- Deferred charges and accrued income -€8,483
down €8,483 (-19.9%), from €42,712 to €34,228
- Other debts -€98,854
down €98,854 (-99.1%), from €99,771 to €917
- Reserves +€53,845
up €53,845 (+30.2%), from €178,451 to €232,296
of which Distributable reserves: +€53,845
- Tax, wage and social debts +€8,775
up €8,775 (+871.7%), from €1,007 to €9,781
- Gross operating margin +€34,612
up €34,612 (+48.4%), from €71,507 to €106,119
- Taxes +€25,035
up €25,035 (+11665.7%), from €215 to €25,249
- Depreciation -€14,034
down €14,034 (-40.6%), from €34,543 to €20,509
- Financial charges +€2,712
up €2,712 (+350.9%), from €773 to €3,485
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 | €346,223 | €307,585 | -€38,637 | -11.2% |
| Fixed assets | 21/28 | €209,145 | €198,001 | -€11,144 | -5.3% |
| Tangible fixed assets | 22/27 | €209,145 | €198,001 | -€11,144 | -5.3% |
| Land and buildings | 22 | €125,090 | €122,871 | -€2,220 | -1.8% |
| Plant, machinery and equipment | 23 | €41,366 | €33,834 | -€7,532 | -18.2% |
| Furniture and vehicles | 24 | €42,688 | €41,297 | -€1,392 | -3.3% |
| Current assets | 29/58 | €137,078 | €109,584 | -€27,494 | -20.1% |
| Amounts receivable within one year | 40/41 | €92,727 | €26,325 | -€66,402 | -71.6% |
| Trade receivables | 40 | €88,805 | €12,500 | -€76,305 | -85.9% |
| Other amounts receivable | 41 | €3,922 | €13,825 | +€9,903 | +252.5% |
| Cash at bank and in hand | 54/58 | €1,640 | €49,031 | +€47,392 | +2890.5% |
| Deferred charges and accrued income | 490/1 | €42,712 | €34,228 | -€8,483 | -19.9% |
| Total equity and liabilities | 10/49 | €346,223 | €307,585 | -€38,637 | -11.2% |
| Equity | 10/15 | €240,451 | €294,296 | +€53,845 | +22.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €178,451 | €232,296 | +€53,845 | +30.2% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €172,254 | €226,098 | +€53,845 | +31.3% |
| Amounts payable | 17/49 | €105,772 | €13,290 | -€92,482 | -87.4% |
| Amounts payable within one year | 42/48 | €105,772 | €13,290 | -€92,482 | -87.4% |
| Trade debts | 44 | €4,994 | €2,591 | -€2,402 | -48.1% |
| Suppliers | 440/4 | €4,994 | €2,591 | -€2,402 | -48.1% |
| Taxes, remuneration and social security | 45 | €1,007 | €9,781 | +€8,775 | +871.7% |
| Taxes | 450/3 | €1,007 | €9,781 | +€8,775 | +871.7% |
| Other amounts payable | 47/48 | €99,771 | €917 | -€98,854 | -99.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,543 | €20,509 | -€14,034 | -40.6% |
| Other operating charges | 640/8 | €2,781 | €3,184 | +€403 | +14.5% |
| Gross operating margin | 9900 | €71,507 | €106,119 | +€34,612 | +48.4% |
| Operating profit (loss) | 9901 | €34,184 | €82,427 | +€48,243 | +141.1% |
| Financial income | 75/76B | €293 | €153 | -€140 | -47.8% |
| Recurring financial income | 75 | €293 | €153 | -€140 | -47.8% |
| Financial charges | 65/66B | €773 | €3,485 | +€2,712 | +350.9% |
| Recurring financial charges | 65 | €773 | €3,485 | +€2,712 | +350.9% |
| Profit (loss) for the period before taxes | 9903 | €33,704 | €79,094 | +€45,390 | +134.7% |
| Income taxes | 67/77 | €215 | €25,249 | +€25,035 | +11665.7% |
| Profit (loss) for the period | 9904 | €33,489 | €53,845 | +€20,356 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,489 | €53,845 | +€20,356 | +60.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.