IMPERIA: 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.
IMPERIA
Largest movements
- Receivables within one year +€1,655
new in 2025: €1,655
- Cash +€909
up €909 (+374.1%), from €243 to €1,153
mainly Other debts (+€13,997) and Depreciation (+€340)
- Tangible fixed assets -€340
down €340 (-22.9%), from €1,486 to €1,146
- Other debts +€13,997
up €13,997 (+11.6%), from €120,345 to €134,342
- Profit (loss) carried forward -€11,736
down €11,736 (-8.0%), from -€146,753 to -€158,489
- Gross operating margin +€21,220
up €21,220 (+65.3%), from -€32,476 to -€11,256
- Other operating charges -€650
down €650 (-84.6%), from €768 to €118
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 | €1,729 | €3,953 | +€2,224 | +128.6% |
| Fixed assets | 21/28 | €1,486 | €1,146 | -€340 | -22.9% |
| Tangible fixed assets | 22/27 | €1,486 | €1,146 | -€340 | -22.9% |
| Plant, machinery and equipment | 23 | €1,486 | €1,146 | -€340 | -22.9% |
| Current assets | 29/58 | €243 | €2,807 | +€2,564 | +1054.8% |
| Amounts receivable within one year | 40/41 | - | €1,655 | +€1,655 | |
| Other amounts receivable | 41 | - | €1,655 | +€1,655 | |
| Cash at bank and in hand | 54/58 | €243 | €1,153 | +€909 | +374.1% |
| Total equity and liabilities | 10/49 | €1,729 | €3,953 | +€2,224 | +128.6% |
| Equity | 10/15 | -€118,653 | -€130,389 | -€11,736 | -9.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,700 | €15,700 | = | 0.0% |
| Distributable reserves | 133 | €15,700 | €15,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,753 | -€158,489 | -€11,736 | -8.0% |
| Amounts payable | 17/49 | €120,382 | €134,342 | +€13,960 | +11.6% |
| Amounts payable within one year | 42/48 | €120,382 | €134,342 | +€13,960 | +11.6% |
| Taxes, remuneration and social security | 45 | €37 | - | -€37 | |
| Taxes | 450/3 | €37 | - | -€37 | |
| Other amounts payable | 47/48 | €120,345 | €134,342 | +€13,997 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215 | €340 | +€125 | +58.4% |
| Other operating charges | 640/8 | €768 | €118 | -€650 | -84.6% |
| Gross operating margin | 9900 | -€32,476 | -€11,256 | +€21,220 | +65.3% |
| Operating profit (loss) | 9901 | -€33,459 | -€11,714 | +€21,745 | +65.0% |
| Financial charges | 65/66B | €16 | €22 | +€5 | +33.2% |
| Recurring financial charges | 65 | €16 | €22 | +€5 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,475 | -€11,736 | +€21,739 | +64.9% |
| Profit (loss) for the period | 9904 | -€33,475 | -€11,736 | +€21,739 | +64.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,475 | -€11,736 | +€21,739 | +64.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.