IMPERIO PUSKETAL: 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.
IMPERIO PUSKETAL
Largest movements
- Receivables within one year +€1.7m
up €1.7m (+6,236%), from €27,273 to €1.7m
of which Trade receivables: +€1.7m
- Stocks and contracts -€1.7m
down €1.7m (-100%), from €1.7m to €0
of which Stocks: -€1.6m
- Profit (loss) carried forward -€162,219
down €162,219 (-228%), from -€71,043 to -€233,262
- Debts after one year -€159,126
down €159,126 (-11.8%), from €1.3m to €1.2m
- Advances received +€150,000
new in 2025: €150,000
- Tax, wage and social debts +€119,865
up €119,865 (+173%), from €69,148 to €189,013
- Other debts +€33,500
up €33,500 (+13.0%), from €258,506 to €292,006
- Financial charges +€92,125
up €92,125 (+301%), from €30,596 to €122,721
- Gross operating margin -€70,863
down €70,863, from €32,577 to -€38,287
- Other operating charges +€1,118
up €1,118 (+121%), from €923 to €2,042
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 | €1,724,821 | €1,728,000 | +€3,179 | +0.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,724,821 | €1,728,000 | +€3,179 | +0.2% |
| Stocks and contracts in progress | 3 | €1,697,548 | €0 | -€1.7m | -100% |
| Stocks | 30/36 | €1,626,548 | €0 | -€1.6m | -100% |
| Contracts in progress | 37 | €71,000 | €0 | -€71,000 | -100% |
| Amounts receivable within one year | 40/41 | €27,273 | €1,728,000 | +€1.7m | +6,236% |
| Trade receivables | 40 | - | €1,728,000 | +€1.7m | |
| Other amounts receivable | 41 | €27,273 | €0 | -€27,273 | -100% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,724,821 | €1,728,000 | +€3,179 | +0.2% |
| Equity | 10/15 | -€70,043 | -€232,262 | -€162,219 | -232% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,043 | -€233,262 | -€162,219 | -228% |
| Amounts payable | 17/49 | €1,794,863 | €1,960,262 | +€165,399 | +9.2% |
| Amounts payable after more than one year | 17 | €1,346,086 | €1,186,960 | -€159,126 | -11.8% |
| Financial debts | 170/4 | €1,346,086 | €1,186,960 | -€159,126 | -11.8% |
| Amounts payable within one year | 42/48 | €442,973 | €767,498 | +€324,525 | +73.3% |
| Current portion of amounts payable after more than one year | 42 | €69,807 | €69,807 | = | 0.0% |
| Financial debts | 43 | €28,490 | €29,893 | +€1,403 | +4.9% |
| Credit institutions | 430/8 | €28,490 | €29,893 | +€1,403 | +4.9% |
| Trade debts | 44 | €17,022 | €36,779 | +€19,757 | +116% |
| Suppliers | 440/4 | €17,022 | €36,779 | +€19,757 | +116% |
| Advances received on contracts in progress | 46 | - | €150,000 | +€150,000 | |
| Taxes, remuneration and social security | 45 | €69,148 | €189,013 | +€119,865 | +173% |
| Taxes | 450/3 | €69,148 | €189,013 | +€119,865 | +173% |
| Other amounts payable | 47/48 | €258,506 | €292,006 | +€33,500 | +13.0% |
| Accrued charges and deferred income | 492/3 | €5,804 | €5,804 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €923 | €2,042 | +€1,118 | +121% |
| Gross operating margin | 9900 | €32,577 | -€38,287 | -€70,863 | |
| Operating profit (loss) | 9901 | €31,654 | -€40,328 | -€71,982 | |
| Financial income | 75/76B | €716 | €830 | +€114 | +15.9% |
| Recurring financial income | 75 | €716 | €830 | +€114 | +15.9% |
| Financial charges | 65/66B | €30,596 | €122,721 | +€92,125 | +301% |
| Recurring financial charges | 65 | €30,596 | €122,721 | +€92,125 | +301% |
| Profit (loss) for the period before taxes | 9903 | €1,773 | -€162,219 | -€163,993 | |
| Profit (loss) for the period | 9904 | €1,773 | -€162,219 | -€163,993 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,773 | -€162,219 | -€163,993 |
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 30 October 2026 via checked.be.