IMPERIUM CARE: 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 CARE
Largest movements
- Tangible fixed assets -€29,557
down €29,557 (-16.2%), from €181,910 to €152,353
of which Furniture and vehicles: -€20,411
- Receivables within one year -€8,393
down €8,393 (-30.6%), from €27,392 to €19,000
- Short-term financial debts -€22,500
down €22,500 (-45.0%), from €50,000 to €27,500
- Debts after one year -€21,736
down €21,736 (-19.0%), from €114,539 to €92,804
- Profit (loss) carried forward +€11,838
up €11,838 (+22.7%), from -€52,117 to -€40,279
- Tax, wage and social debts -€5,329
down €5,329 (-17.2%), from €30,998 to €25,670
of which Taxes: -€5,329
- Trade debts -€4,737
down €4,737 (-72.3%), from €6,547 to €1,811
- Gross operating margin +€26,748
up €26,748 (+86.2%), from €31,028 to €57,776
- Depreciation +€17,211
up €17,211 (+129%), from €13,393 to €30,604
- Financial charges +€3,407
up €3,407 (+67.1%), from €5,074 to €8,482
- Other operating charges -€2,285
down €2,285 (-64.3%), from €3,555 to €1,270
- Taxes +€1,793
up €1,793 (+47.3%), from €3,789 to €5,582
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 | €220,313 | €179,209 | -€41,104 | -18.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €184,701 | €154,097 | -€30,604 | -16.6% |
| Intangible fixed assets | 21 | €2,791 | €1,744 | -€1,047 | -37.5% |
| Tangible fixed assets | 22/27 | €181,910 | €152,353 | -€29,557 | -16.2% |
| Land and buildings | 22 | €27,000 | €27,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,693 | €2,624 | -€1,068 | -28.9% |
| Furniture and vehicles | 24 | €98,229 | €77,819 | -€20,411 | -20.8% |
| Other tangible fixed assets | 26 | €52,988 | €44,910 | -€8,078 | -15.2% |
| Current assets | 29/58 | €35,612 | €25,112 | -€10,500 | -29.5% |
| Amounts receivable within one year | 40/41 | €27,392 | €19,000 | -€8,393 | -30.6% |
| Trade receivables | 40 | €27,392 | €19,000 | -€8,393 | -30.6% |
| Cash at bank and in hand | 54/58 | €7,067 | €4,881 | -€2,186 | -30.9% |
| Deferred charges and accrued income | 490/1 | €1,152 | €1,231 | +€79 | +6.9% |
| Total equity and liabilities | 10/49 | €220,313 | €179,209 | -€41,104 | -18.7% |
| Equity | 10/15 | -€15,475 | -€3,638 | +€11,838 | +76.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,042 | €18,042 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,312 | €8,312 | = | 0.0% |
| Distributable reserves | 133 | €9,730 | €9,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,117 | -€40,279 | +€11,838 | +22.7% |
| Amounts payable | 17/49 | €235,788 | €182,846 | -€52,942 | -22.5% |
| Amounts payable after more than one year | 17 | €114,539 | €92,804 | -€21,736 | -19.0% |
| Financial debts | 170/4 | €114,539 | €92,804 | -€21,736 | -19.0% |
| Amounts payable within one year | 42/48 | €120,489 | €89,297 | -€31,192 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €21,239 | €21,736 | +€497 | +2.3% |
| Financial debts | 43 | €50,000 | €27,500 | -€22,500 | -45.0% |
| Credit institutions | 430/8 | €50,000 | €27,500 | -€22,500 | -45.0% |
| Trade debts | 44 | €6,547 | €1,811 | -€4,737 | -72.3% |
| Suppliers | 440/4 | €6,547 | €1,811 | -€4,737 | -72.3% |
| Taxes, remuneration and social security | 45 | €30,998 | €25,670 | -€5,329 | -17.2% |
| Taxes | 450/3 | €28,348 | €23,020 | -€5,329 | -18.8% |
| Remuneration and social security | 454/9 | €2,650 | €2,650 | = | 0.0% |
| Other amounts payable | 47/48 | €11,704 | €12,581 | +€877 | +7.5% |
| Accrued charges and deferred income | 492/3 | €760 | €746 | -€14 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,393 | €30,604 | +€17,211 | +129% |
| Other operating charges | 640/8 | €3,555 | €1,270 | -€2,285 | -64.3% |
| Gross operating margin | 9900 | €31,028 | €57,776 | +€26,748 | +86.2% |
| Operating profit (loss) | 9901 | €14,079 | €25,902 | +€11,822 | +84.0% |
| Financial income | 75/76B | €33 | - | -€33 | |
| Recurring financial income | 75 | €33 | - | -€33 | |
| Financial charges | 65/66B | €5,074 | €8,482 | +€3,407 | +67.1% |
| Recurring financial charges | 65 | €5,074 | €8,482 | +€3,407 | +67.1% |
| Profit (loss) for the period before taxes | 9903 | €9,038 | €17,420 | +€8,382 | +92.7% |
| Income taxes | 67/77 | €3,789 | €5,582 | +€1,793 | +47.3% |
| Profit (loss) for the period | 9904 | €5,249 | €11,838 | +€6,588 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €5,249 | €11,838 | +€6,588 | +126% |
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 31 October 2026 via checked.be.