IMPERIA CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year -€15,652
down €15,652 (-24.1%), from €64,886 to €49,234
of which Other amounts receivable: -€10,511
- Deferred charges and accrued income -€2,381
no longer reported in 2023 (was €2,381)
- Trade debts -€14,489
down €14,489 (-99.8%), from €14,519 to €30
- Other debts -€4,231
down €4,231 (-86.0%), from €4,917 to €687
- Reserves +€1,190
up €1,190 (+3.9%), from €30,229 to €31,418
of which Distributable reserves: +€1,190
- Other operating charges +€42,236
up €42,236 (+41407.6%), from €102 to €42,338
- Staff costs -€13,495
no longer reported in 2023 (was €13,495)
- Gross operating margin +€12,083
up €12,083 (+37.3%), from €32,422 to €44,504
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,973 | €51,239 | -€17,734 | -25.7% |
| Fixed assets | 21/28 | €293 | €293 | = | 0.0% |
| Financial fixed assets | 28 | €293 | €293 | = | 0.0% |
| Current assets | 29/58 | €68,681 | €50,946 | -€17,734 | -25.8% |
| Amounts receivable within one year | 40/41 | €64,886 | €49,234 | -€15,652 | -24.1% |
| Trade receivables | 40 | €50,449 | €45,308 | -€5,141 | -10.2% |
| Other amounts receivable | 41 | €14,437 | €3,926 | -€10,511 | -72.8% |
| Cash at bank and in hand | 54/58 | €1,413 | €1,712 | +€299 | +21.2% |
| Deferred charges and accrued income | 490/1 | €2,381 | - | -€2,381 | |
| Total equity and liabilities | 10/49 | €68,973 | €51,239 | -€17,734 | -25.7% |
| Equity | 10/15 | €48,829 | €50,018 | +€1,190 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,229 | €31,418 | +€1,190 | +3.9% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €30,129 | €31,318 | +€1,190 | +3.9% |
| Amounts payable | 17/49 | €20,145 | €1,221 | -€18,924 | -93.9% |
| Amounts payable within one year | 42/48 | €20,145 | €1,221 | -€18,924 | -93.9% |
| Trade debts | 44 | €14,519 | €30 | -€14,489 | -99.8% |
| Suppliers | 440/4 | €14,519 | €30 | -€14,489 | -99.8% |
| Taxes, remuneration and social security | 45 | €709 | €504 | -€204 | -28.8% |
| Taxes | 450/3 | €709 | €504 | -€204 | -28.8% |
| Other amounts payable | 47/48 | €4,917 | €687 | -€4,231 | -86.0% |
| Remuneration, social security and pensions | 62 | €13,495 | - | -€13,495 | |
| Other operating charges | 640/8 | €102 | €42,338 | +€42,236 | +41407.6% |
| Gross operating margin | 9900 | €32,422 | €44,504 | +€12,083 | +37.3% |
| Operating profit (loss) | 9901 | €18,825 | €2,167 | -€16,658 | -88.5% |
| Financial income | 75/76B | €437 | €1 | -€436 | -99.7% |
| Recurring financial income | 75 | €437 | €1 | -€436 | -99.7% |
| Financial charges | 65/66B | €490 | €474 | -€17 | -3.4% |
| Recurring financial charges | 65 | €490 | €474 | -€17 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €18,772 | €1,694 | -€17,078 | -91.0% |
| Income taxes | 67/77 | €709 | €504 | -€204 | -28.8% |
| Profit (loss) for the period | 9904 | €18,063 | €1,190 | -€16,874 | -93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,063 | €1,190 | -€16,874 | -93.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.