IMPERIA SERVICE: 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 SERVICE
Largest movements
- Cash +€30,578
up €30,578 (+61.3%), from €49,867 to €80,446
mainly Short-term financial debts (+€50,000) and Stocks and contracts (+€23,425)
- Stocks and contracts -€23,425
down €23,425 (-12.2%), from €191,475 to €168,050
- Receivables within one year +€15,675
up €15,675 (+46.2%), from €33,900 to €49,575
of which Other amounts receivable: +€11,301
- Tangible fixed assets -€9,640
down €9,640 (-43.8%), from €22,022 to €12,382
- Short-term financial debts +€50,000
up €50,000 (+40.0%), from €125,000 to €175,000
- Trade debts -€20,044
down €20,044 (-100%), from €20,044 to €0
- Tax, wage and social debts -€11,141
down €11,141 (-100%), from €11,141 to €0
- Reserves +€9,910
up €9,910 (+12.1%), from €82,136 to €92,046
of which Distributable reserves: +€9,910
- Current portion of long-term debt -€6,511
down €6,511 (-51.1%), from €12,740 to €6,229
- Other operating charges +€2,643
up €2,643 (+111%), from €2,386 to €5,030
- Gross operating margin -€2,196
down €2,196 (-5.9%), from €37,288 to €35,092
- Financial charges -€1,100
down €1,100 (-12.4%), from €8,882 to €7,783
- Depreciation -€384
down €384 (-4.2%), from €9,104 to €8,720
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 | €297,314 | €312,491 | +€15,177 | +5.1% |
| Fixed assets | 21/28 | €22,072 | €13,432 | -€8,640 | -39.1% |
| Tangible fixed assets | 22/27 | €22,022 | €12,382 | -€9,640 | -43.8% |
| Plant, machinery and equipment | 23 | €4,527 | €1,573 | -€2,953 | -65.2% |
| Furniture and vehicles | 24 | €3,946 | €494 | -€3,452 | -87.5% |
| Other tangible fixed assets | 26 | €13,549 | €10,314 | -€3,235 | -23.9% |
| Financial fixed assets | 28 | €50 | €1,050 | +€1,000 | +2,000% |
| Current assets | 29/58 | €275,242 | €299,059 | +€23,817 | +8.7% |
| Stocks and contracts in progress | 3 | €191,475 | €168,050 | -€23,425 | -12.2% |
| Stocks | 30/36 | €191,475 | €168,050 | -€23,425 | -12.2% |
| Amounts receivable within one year | 40/41 | €33,900 | €49,575 | +€15,675 | +46.2% |
| Trade receivables | 40 | €33,900 | €38,274 | +€4,374 | +12.9% |
| Other amounts receivable | 41 | €0 | €11,301 | +€11,301 | |
| Cash at bank and in hand | 54/58 | €49,867 | €80,446 | +€30,578 | +61.3% |
| Deferred charges and accrued income | 490/1 | - | €989 | +€989 | |
| Total equity and liabilities | 10/49 | €297,314 | €312,491 | +€15,177 | +5.1% |
| Equity | 10/15 | €100,736 | €110,646 | +€9,910 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,136 | €92,046 | +€9,910 | +12.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €80,276 | €90,186 | +€9,910 | +12.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €196,578 | €201,845 | +€5,267 | +2.7% |
| Amounts payable after more than one year | 17 | €6,229 | €0 | -€6,229 | -100% |
| Financial debts | 170/4 | €6,229 | €0 | -€6,229 | -100% |
| Amounts payable within one year | 42/48 | €190,348 | €201,845 | +€11,496 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €12,740 | €6,229 | -€6,511 | -51.1% |
| Financial debts | 43 | €125,000 | €175,000 | +€50,000 | +40.0% |
| Credit institutions | 430/8 | €125,000 | €175,000 | +€50,000 | +40.0% |
| Trade debts | 44 | €20,044 | €0 | -€20,044 | -100% |
| Suppliers | 440/4 | €20,044 | €0 | -€20,044 | -100% |
| Taxes, remuneration and social security | 45 | €11,141 | €0 | -€11,141 | -100% |
| Taxes | 450/3 | €11,141 | €0 | -€11,141 | -100% |
| Other amounts payable | 47/48 | €21,424 | €20,615 | -€808 | -3.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €26,762 | €68 | -€26,694 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,104 | €8,720 | -€384 | -4.2% |
| Other operating charges | 640/8 | €2,386 | €5,030 | +€2,643 | +111% |
| Gross operating margin | 9900 | €37,288 | €35,092 | -€2,196 | -5.9% |
| Operating profit (loss) | 9901 | €25,798 | €21,343 | -€4,455 | -17.3% |
| Financial income | 75/76B | €0 | €4 | +€4 | +2,600% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +2,600% |
| Financial charges | 65/66B | €8,882 | €7,783 | -€1,100 | -12.4% |
| Recurring financial charges | 65 | €8,882 | €7,783 | -€1,100 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €16,916 | €13,565 | -€3,351 | -19.8% |
| Income taxes | 67/77 | €3,688 | €3,654 | -€33 | -0.9% |
| Profit (loss) for the period | 9904 | €13,228 | €9,910 | -€3,318 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,228 | €9,910 | -€3,318 | -25.1% |
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 25 October 2026 via checked.be.