IMPERIUM: 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.
IMPERIUM
Largest movements
- Tangible fixed assets -€13,576
down €13,576 (-6.1%), from €222,457 to €208,881
- Receivables within one year +€7,200
up €7,200 (+9.9%), from €72,388 to €79,588
- Cash -€5,671
down €5,671 (-83.4%), from €6,804 to €1,132
mainly Net result for the year (-€12,047) and Receivables within one year (-€7,200)
- Profit (loss) carried forward -€12,047
down €12,047 (-67.8%), from -€17,757 to -€29,804
- Other operating charges +€52
up €52 (+3.0%), from €1,732 to €1,785
- Gross operating margin -€52
down €52 (-1.5%), from €3,395 to €3,343
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 | €308,848 | €296,801 | -€12,047 | -3.9% |
| Fixed assets | 21/28 | €222,457 | €208,881 | -€13,576 | -6.1% |
| Tangible fixed assets | 22/27 | €222,457 | €208,881 | -€13,576 | -6.1% |
| Land and buildings | 22 | €222,457 | €208,881 | -€13,576 | -6.1% |
| Current assets | 29/58 | €86,391 | €87,920 | +€1,529 | +1.8% |
| Amounts receivable within one year | 40/41 | €72,388 | €79,588 | +€7,200 | +9.9% |
| Other amounts receivable | 41 | €72,388 | €79,588 | +€7,200 | +9.9% |
| Cash at bank and in hand | 54/58 | €6,804 | €1,132 | -€5,671 | -83.4% |
| Deferred charges and accrued income | 490/1 | €7,200 | €7,200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €308,848 | €296,801 | -€12,047 | -3.9% |
| Equity | 10/15 | €202,590 | €190,542 | -€12,047 | -5.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €158,347 | €158,347 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €152,147 | €152,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,757 | -€29,804 | -€12,047 | -67.8% |
| Amounts payable | 17/49 | €106,258 | €106,258 | = | 0.0% |
| Amounts payable within one year | 42/48 | €106,258 | €106,258 | = | 0.0% |
| Other amounts payable | 47/48 | €106,258 | €106,258 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,576 | €13,576 | = | 0.0% |
| Other operating charges | 640/8 | €1,732 | €1,785 | +€52 | +3.0% |
| Gross operating margin | 9900 | €3,395 | €3,343 | -€52 | -1.5% |
| Operating profit (loss) | 9901 | -€11,913 | -€12,017 | -€105 | -0.9% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,943 | -€12,047 | -€105 | -0.9% |
| Profit (loss) for the period | 9904 | -€11,943 | -€12,047 | -€105 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,943 | -€12,047 | -€105 | -0.9% |
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 11 October 2026 via checked.be.