IMPERION: 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.
IMPERION
Largest movements
- Tangible fixed assets +€46,781
up €46,781 (+1,734%), from €2,697 to €49,478
- Receivables within one year +€29,626
up €29,626 (+1,246%), from €2,378 to €32,003
of which Trade receivables: +€29,419
- Cash +€5,874
up €5,874 (+65.2%), from €9,006 to €14,881
mainly Debts after one year (+€51,137) and Trade debts (+€22,453)
- Debts after one year +€51,137
new in 2025: €51,137
- Trade debts +€22,453
up €22,453 (+738%), from €3,041 to €25,495
- Current portion of long-term debt +€14,275
new in 2025: €14,275
- Profit (loss) carried forward -€12,129
down €12,129 (-285%), from -€4,251 to -€16,380
- Other debts +€6,436
new in 2025: €6,436
- Depreciation +€3,919
up €3,919 (+7,451%), from €53 to €3,972
- Gross operating margin -€2,011
down €2,011 (-52.8%), from -€3,807 to -€5,818
- Financial charges +€1,936
up €1,936 (+50,024%), from €4 to €1,940
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 | €14,081 | €96,362 | +€82,281 | +584% |
| Fixed assets | 21/28 | €2,697 | €49,478 | +€46,781 | +1,734% |
| Tangible fixed assets | 22/27 | €2,697 | €49,478 | +€46,781 | +1,734% |
| Plant, machinery and equipment | 23 | €2,697 | €49,478 | +€46,781 | +1,734% |
| Current assets | 29/58 | €11,384 | €46,884 | +€35,500 | +312% |
| Amounts receivable within one year | 40/41 | €2,378 | €32,003 | +€29,626 | +1,246% |
| Trade receivables | 40 | €1,366 | €30,786 | +€29,419 | +2,153% |
| Other amounts receivable | 41 | €1,011 | €1,218 | +€207 | +20.4% |
| Cash at bank and in hand | 54/58 | €9,006 | €14,881 | +€5,874 | +65.2% |
| Total equity and liabilities | 10/49 | €14,081 | €96,362 | +€82,281 | +584% |
| Equity | 10/15 | €10,749 | -€1,380 | -€12,129 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,251 | -€16,380 | -€12,129 | -285% |
| Amounts payable | 17/49 | €3,332 | €97,743 | +€94,410 | +2,833% |
| Amounts payable after more than one year | 17 | - | €51,137 | +€51,137 | |
| Financial debts | 170/4 | - | €51,137 | +€51,137 | |
| Amounts payable within one year | 42/48 | €3,041 | €46,206 | +€43,164 | +1,419% |
| Current portion of amounts payable after more than one year | 42 | - | €14,275 | +€14,275 | |
| Trade debts | 44 | €3,041 | €25,495 | +€22,453 | +738% |
| Suppliers | 440/4 | €3,041 | €25,495 | +€22,453 | +738% |
| Other amounts payable | 47/48 | - | €6,436 | +€6,436 | |
| Accrued charges and deferred income | 492/3 | €291 | €400 | +€109 | +37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | €3,972 | +€3,919 | +7,451% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€3,807 | -€5,818 | -€2,011 | -52.8% |
| Operating profit (loss) | 9901 | -€4,247 | -€10,189 | -€5,942 | -140% |
| Financial charges | 65/66B | €4 | €1,940 | +€1,936 | +50,024% |
| Recurring financial charges | 65 | €4 | €1,940 | +€1,936 | +50,024% |
| Profit (loss) for the period before taxes | 9903 | -€4,251 | -€12,129 | -€7,878 | -185% |
| Profit (loss) for the period | 9904 | -€4,251 | -€12,129 | -€7,878 | -185% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,251 | -€12,129 | -€7,878 | -185% |
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 20 October 2026 via checked.be.