IMPERIAL CONSTRUCT: 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.
IMPERIAL CONSTRUCT
Largest movements
- Tangible fixed assets -€19,264
down €19,264 (-2.9%), from €660,211 to €640,947
of which Plant, machinery and equipment: -€19,264
- Debts after one year -€20,360
down €20,360 (-6.3%), from €322,197 to €301,837
- Current portion of long-term debt -€10,664
down €10,664 (-53.5%), from €19,927 to €9,264
- Other debts +€7,726
up €7,726 (+13.0%), from €59,643 to €67,369
- Other operating charges -€27,708
down €27,708 (-98.6%), from €28,095 to €387
- Gross operating margin +€22,685
up €22,685 (+209.1%), from €10,850 to €33,535
- Taxes -€12,621
down €12,621 (-93.1%), from €13,561 to €940
- Financial charges +€2,973
up €2,973 (+30.5%), from €9,742 to €12,714
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 | €678,450 | €656,084 | -€22,366 | -3.3% |
| Fixed assets | 21/28 | €660,211 | €640,947 | -€19,264 | -2.9% |
| Tangible fixed assets | 22/27 | €660,211 | €640,947 | -€19,264 | -2.9% |
| Land and buildings | 22 | €294,486 | €294,486 | = | 0.0% |
| Plant, machinery and equipment | 23 | €365,726 | €346,461 | -€19,264 | -5.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €18,239 | €15,137 | -€3,102 | -17.0% |
| Amounts receivable within one year | 40/41 | €13,391 | €14,987 | +€1,596 | +11.9% |
| Trade receivables | 40 | €4,069 | €1,071 | -€2,998 | -73.7% |
| Other amounts receivable | 41 | €9,322 | €13,916 | +€4,594 | +49.3% |
| Cash at bank and in hand | 54/58 | €0 | €150 | +€150 | |
| Deferred charges and accrued income | 490/1 | €4,848 | - | -€4,848 | |
| Total equity and liabilities | 10/49 | €678,450 | €656,084 | -€22,366 | -3.3% |
| Equity | 10/15 | €231,463 | €231,692 | +€229 | +0.1% |
| Contributions | 10/11 | €17,670 | €17,670 | = | 0.0% |
| Capital | 10 | €17,670 | €17,670 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €930 | €930 | = | 0.0% |
| Revaluation surpluses | 12 | €263,781 | €263,781 | = | 0.0% |
| Reserves | 13 | €359 | €359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €359 | €359 | = | 0.0% |
| Legal reserve | 130 | €359 | €359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,348 | -€50,119 | +€229 | +0.5% |
| Amounts payable | 17/49 | €446,988 | €424,393 | -€22,595 | -5.1% |
| Amounts payable after more than one year | 17 | €322,197 | €301,837 | -€20,360 | -6.3% |
| Financial debts | 170/4 | €322,197 | €301,837 | -€20,360 | -6.3% |
| Amounts payable within one year | 42/48 | €124,791 | €122,556 | -€2,235 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €19,927 | €9,264 | -€10,664 | -53.5% |
| Trade debts | 44 | €3,857 | €1,839 | -€2,018 | -52.3% |
| Suppliers | 440/4 | €3,857 | €1,839 | -€2,018 | -52.3% |
| Taxes, remuneration and social security | 45 | €41,364 | €44,084 | +€2,720 | +6.6% |
| Taxes | 450/3 | €41,364 | €44,084 | +€2,720 | +6.6% |
| Other amounts payable | 47/48 | €59,643 | €67,369 | +€7,726 | +13.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,264 | €19,264 | = | 0.0% |
| Other operating charges | 640/8 | €28,095 | €387 | -€27,708 | -98.6% |
| Gross operating margin | 9900 | €10,850 | €33,535 | +€22,685 | +209.1% |
| Operating profit (loss) | 9901 | -€36,509 | €13,883 | +€50,392 | |
| Financial charges | 65/66B | €9,742 | €12,714 | +€2,973 | +30.5% |
| Recurring financial charges | 65 | €9,742 | €12,714 | +€2,973 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | -€46,251 | €1,169 | +€47,420 | |
| Income taxes | 67/77 | €13,561 | €940 | -€12,621 | -93.1% |
| Profit (loss) for the period | 9904 | -€59,811 | €229 | +€60,040 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,811 | €229 | +€60,040 |
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 5 October 2026 via checked.be.