IMPERIS: 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.
IMPERIS
Largest movements
- Cash -€113,235
down €113,235 (-56.5%), from €200,503 to €87,269
mainly Other debts (-€71,999) and Net result for the year (-€59,176)
- Tangible fixed assets -€57,924
down €57,924 (-6.8%), from €849,278 to €791,354
of which Land and buildings: -€55,590
- Other debts -€71,999
down €71,999 (-47.1%), from €152,815 to €80,816
- Profit (loss) carried forward -€59,176
down €59,176 (-26.2%), from -€225,583 to -€284,758
- Debts after one year -€36,524
down €36,524 (-3.5%), from €1.1m to €1.0m
of which Financial debts: -€34,424
- Gross operating margin -€95,918
down €95,918 (-68.7%), from €139,550 to €43,632
- Financial charges +€4,855
up €4,855 (+18.5%), from €26,297 to €31,152
- Other operating charges +€3,620
up €3,620 (+34.9%), from €10,368 to €13,988
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,057,795 | €888,437 | -€169,359 | -16.0% |
| Fixed assets | 21/28 | €849,278 | €791,354 | -€57,924 | -6.8% |
| Tangible fixed assets | 22/27 | €849,278 | €791,354 | -€57,924 | -6.8% |
| Land and buildings | 22 | €846,817 | €791,227 | -€55,590 | -6.6% |
| Furniture and vehicles | 24 | €2,461 | €128 | -€2,333 | -94.8% |
| Current assets | 29/58 | €208,517 | €97,082 | -€111,435 | -53.4% |
| Amounts receivable within one year | 40/41 | €8,014 | €9,814 | +€1,800 | +22.5% |
| Other amounts receivable | 41 | €8,014 | €9,814 | +€1,800 | +22.5% |
| Cash at bank and in hand | 54/58 | €200,503 | €87,269 | -€113,235 | -56.5% |
| Total equity and liabilities | 10/49 | €1,057,795 | €888,437 | -€169,359 | -16.0% |
| Equity | 10/15 | -€206,983 | -€266,158 | -€59,176 | -28.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€225,583 | -€284,758 | -€59,176 | -26.2% |
| Amounts payable | 17/49 | €1,264,778 | €1,154,595 | -€110,183 | -8.7% |
| Amounts payable after more than one year | 17 | €1,053,145 | €1,016,621 | -€36,524 | -3.5% |
| Financial debts | 170/4 | €1,038,320 | €1,003,896 | -€34,424 | -3.3% |
| Other amounts payable | 178/9 | €14,825 | €12,725 | -€2,100 | -14.2% |
| Amounts payable within one year | 42/48 | €211,633 | €137,974 | -€73,659 | -34.8% |
| Current portion of amounts payable after more than one year | 42 | €39,718 | €37,600 | -€2,119 | -5.3% |
| Trade debts | 44 | €18,436 | €17,790 | -€646 | -3.5% |
| Suppliers | 440/4 | €18,436 | €17,790 | -€646 | -3.5% |
| Taxes, remuneration and social security | 45 | €664 | €1,769 | +€1,105 | +166.5% |
| Taxes | 450/3 | €664 | €1,769 | +€1,105 | +166.5% |
| Other amounts payable | 47/48 | €152,815 | €80,816 | -€71,999 | -47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,924 | €57,924 | = | 0.0% |
| Other operating charges | 640/8 | €10,368 | €13,988 | +€3,620 | +34.9% |
| Gross operating margin | 9900 | €139,550 | €43,632 | -€95,918 | -68.7% |
| Operating profit (loss) | 9901 | €71,258 | -€28,280 | -€99,538 | |
| Financial income | 75/76B | €0 | €455 | +€455 | +455240.0% |
| Recurring financial income | 75 | €0 | €455 | +€455 | +455240.0% |
| Financial charges | 65/66B | €26,297 | €31,152 | +€4,855 | +18.5% |
| Recurring financial charges | 65 | €26,297 | €31,152 | +€4,855 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €44,961 | -€58,976 | -€103,937 | |
| Income taxes | 67/77 | €320 | €200 | -€120 | -37.4% |
| Profit (loss) for the period | 9904 | €44,642 | -€59,176 | -€103,817 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,642 | -€59,176 | -€103,817 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.