IMPERIUM CAPITAL: 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 CAPITAL
Largest movements
- Tangible fixed assets -€75,138
down €75,138 (-3.3%), from €2.3m to €2.2m
- Debts after one year -€102,352
down €102,352 (-6.3%), from €1.6m to €1.5m
- Profit (loss) carried forward +€81,705
up €81,705 (+39.3%), from -€207,894 to -€126,188
- Short-term financial debts -€73,000
down €73,000 (-33.3%), from €219,000 to €146,000
- Gross operating margin +€23,641
up €23,641 (+13.3%), from €177,094 to €200,735
- Financial charges -€12,150
down €12,150 (-28.5%), from €42,675 to €30,525
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 | €2,308,138 | €2,250,772 | -€57,366 | -2.5% |
| Fixed assets | 21/28 | €2,285,924 | €2,210,785 | -€75,138 | -3.3% |
| Tangible fixed assets | 22/27 | €2,285,924 | €2,210,785 | -€75,138 | -3.3% |
| Land and buildings | 22 | €2,285,924 | €2,210,785 | -€75,138 | -3.3% |
| Current assets | 29/58 | €22,214 | €39,986 | +€17,772 | +80.0% |
| Cash at bank and in hand | 54/58 | €22,214 | €39,986 | +€17,772 | +80.0% |
| Total equity and liabilities | 10/49 | €2,308,138 | €2,250,772 | -€57,366 | -2.5% |
| Equity | 10/15 | -€197,894 | -€116,188 | +€81,705 | +41.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€207,894 | -€126,188 | +€81,705 | +39.3% |
| Amounts payable | 17/49 | €2,506,031 | €2,366,960 | -€139,071 | -5.5% |
| Amounts payable after more than one year | 17 | €1,630,889 | €1,528,537 | -€102,352 | -6.3% |
| Financial debts | 170/4 | €1,630,889 | €1,528,537 | -€102,352 | -6.3% |
| Amounts payable within one year | 42/48 | €875,142 | €822,715 | -€52,427 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €100,675 | €102,352 | +€1,676 | +1.7% |
| Financial debts | 43 | €219,000 | €146,000 | -€73,000 | -33.3% |
| Credit institutions | 430/8 | €219,000 | €146,000 | -€73,000 | -33.3% |
| Trade debts | 44 | €1,104 | - | -€1,104 | |
| Suppliers | 440/4 | €1,104 | - | -€1,104 | |
| Other amounts payable | 47/48 | €554,363 | €574,363 | +€20,000 | +3.6% |
| Accrued charges and deferred income | 492/3 | - | €15,708 | +€15,708 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,138 | €75,138 | = | 0.0% |
| Other operating charges | 640/8 | €12,769 | €13,367 | +€598 | +4.7% |
| Gross operating margin | 9900 | €177,094 | €200,735 | +€23,641 | +13.3% |
| Operating profit (loss) | 9901 | €89,186 | €112,230 | +€23,044 | +25.8% |
| Financial charges | 65/66B | €42,675 | €30,525 | -€12,150 | -28.5% |
| Recurring financial charges | 65 | €42,675 | €30,525 | -€12,150 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €46,512 | €81,705 | +€35,194 | +75.7% |
| Profit (loss) for the period | 9904 | €46,512 | €81,705 | +€35,194 | +75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,512 | €81,705 | +€35,194 | +75.7% |
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.