IMPERIA SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€35,626
up €35,626 (+156.0%), from €22,841 to €58,467
- Cash +€25,014
up €25,014 (+24.0%), from €104,310 to €129,324
mainly Net result for the year (+€50,977) and Tax, wage and social debts (+€13,683)
- Tangible fixed assets +€2,225
up €2,225 (+55.3%), from €4,027 to €6,253
of which Furniture and vehicles: +€2,899
- Reserves +€30,000
up €30,000 (+52.4%), from €57,215 to €87,215
- Profit (loss) carried forward +€20,977
up €20,977 (+71.6%), from €29,310 to €50,287
- Tax, wage and social debts +€13,683
up €13,683 (+116.2%), from €11,774 to €25,456
of which Taxes: +€12,281
- Trade debts -€2,903
down €2,903 (-34.9%), from €8,327 to €5,424
- Gross operating margin +€33,201
up €33,201 (+38.0%), from €87,361 to €120,562
- Taxes +€9,113
up €9,113 (+68.8%), from €13,249 to €22,361
- Staff costs +€4,028
up €4,028 (+10.1%), from €39,727 to €43,755
- Write-downs -€2,814
no longer reported in 2025 (was €2,814)
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 | €135,964 | €199,310 | +€63,346 | +46.6% |
| Fixed assets | 21/28 | €4,077 | €6,303 | +€2,225 | +54.6% |
| Tangible fixed assets | 22/27 | €4,027 | €6,253 | +€2,225 | +55.3% |
| Plant, machinery and equipment | 23 | €639 | €359 | -€281 | -43.9% |
| Furniture and vehicles | 24 | €1,650 | €4,549 | +€2,899 | +175.8% |
| Other tangible fixed assets | 26 | €1,738 | €1,345 | -€393 | -22.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €131,886 | €193,007 | +€61,121 | +46.3% |
| Stocks and contracts in progress | 3 | €2,768 | €2,710 | -€57 | -2.1% |
| Stocks | 30/36 | €2,768 | €2,710 | -€57 | -2.1% |
| Amounts receivable within one year | 40/41 | €22,841 | €58,467 | +€35,626 | +156.0% |
| Trade receivables | 40 | €22,841 | €58,467 | +€35,626 | +156.0% |
| Cash at bank and in hand | 54/58 | €104,310 | €129,324 | +€25,014 | +24.0% |
| Deferred charges and accrued income | 490/1 | €1,968 | €2,506 | +€538 | +27.3% |
| Total equity and liabilities | 10/49 | €135,964 | €199,310 | +€63,346 | +46.6% |
| Equity | 10/15 | €106,525 | €157,502 | +€50,977 | +47.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €57,215 | €87,215 | +€30,000 | +52.4% |
| Distributable reserves | 133 | €57,215 | €87,215 | +€30,000 | +52.4% |
| Profit (loss) carried forward | 14 | €29,310 | €50,287 | +€20,977 | +71.6% |
| Amounts payable | 17/49 | €29,439 | €41,808 | +€12,370 | +42.0% |
| Amounts payable within one year | 42/48 | €28,314 | €40,755 | +€12,441 | +43.9% |
| Trade debts | 44 | €8,327 | €5,424 | -€2,903 | -34.9% |
| Suppliers | 440/4 | €8,327 | €5,424 | -€2,903 | -34.9% |
| Taxes, remuneration and social security | 45 | €11,774 | €25,456 | +€13,683 | +116.2% |
| Taxes | 450/3 | €2,719 | €15,000 | +€12,281 | +451.6% |
| Remuneration and social security | 454/9 | €9,055 | €10,457 | +€1,402 | +15.5% |
| Other amounts payable | 47/48 | €8,213 | €9,875 | +€1,661 | +20.2% |
| Accrued charges and deferred income | 492/3 | €1,125 | €1,053 | -€71 | -6.3% |
| Non-recurring operating income | 76A | €6,156 | €5,725 | -€432 | -7.0% |
| Remuneration, social security and pensions | 62 | €39,727 | €43,755 | +€4,028 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,911 | €2,856 | -€55 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,814 | - | -€2,814 | |
| Other operating charges | 640/8 | €402 | €292 | -€110 | -27.4% |
| Gross operating margin | 9900 | €87,361 | €120,562 | +€33,201 | +38.0% |
| Operating profit (loss) | 9901 | €41,507 | €73,658 | +€32,152 | +77.5% |
| Financial income | 75/76B | €367 | €0 | -€367 | -100.0% |
| Recurring financial income | 75 | €367 | €0 | -€367 | -100.0% |
| Financial charges | 65/66B | €751 | €320 | -€431 | -57.3% |
| Recurring financial charges | 65 | €751 | €320 | -€431 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | €41,123 | €73,338 | +€32,216 | +78.3% |
| Income taxes | 67/77 | €13,249 | €22,361 | +€9,113 | +68.8% |
| Profit (loss) for the period | 9904 | €27,874 | €50,977 | +€23,103 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,874 | €50,977 | +€23,103 | +82.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.