IMPERIUM CONSTRUCT: what changed
Two fiscal 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 CONSTRUCT
Largest movements
- Receivables within one year -€97,955
down €97,955 (-12.3%), from €796,070 to €698,115
of which Trade receivables: -€86,630
- Tangible fixed assets -€20,794
down €20,794 (-92.1%), from €22,583 to €1,789
of which Furniture and vehicles: -€18,182
- Trade debts -€240,943
down €240,943 (-40.7%), from €592,375 to €351,432
- Profit (loss) carried forward +€91,258
up €91,258 (+58.8%), from €155,117 to €246,375
- Tax, wage and social debts +€37,157
up €37,157 (+80.3%), from €46,283 to €83,440
- Debts after one year -€8,777
down €8,777 (-81.8%), from €10,733 to €1,956
- Gross operating margin +€88,222
up €88,222 (+176.3%), from €50,050 to €138,272
- Taxes +€25,799
up €25,799 (+227.1%), from €11,358 to €37,157
- Financial income +€3,337
up €3,337 (+42.4%), from €7,862 to €11,199
- Depreciation -€2,261
down €2,261 (-11.3%), from €19,932 to €17,671
- Other operating charges -€1,689
down €1,689 (-34.2%), from €4,933 to €3,244
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 | €821,345 | €700,040 | -€121,305 | -14.8% |
| Fixed assets | 21/28 | €22,583 | €1,789 | -€20,794 | -92.1% |
| Tangible fixed assets | 22/27 | €22,583 | €1,789 | -€20,794 | -92.1% |
| Plant, machinery and equipment | 23 | €1,008 | €175 | -€833 | -82.6% |
| Furniture and vehicles | 24 | €19,796 | €1,614 | -€18,182 | -91.8% |
| Other tangible fixed assets | 26 | €1,779 | - | -€1,779 | |
| Current assets | 29/58 | €798,762 | €698,251 | -€100,511 | -12.6% |
| Amounts receivable within one year | 40/41 | €796,070 | €698,115 | -€97,955 | -12.3% |
| Trade receivables | 40 | €596,188 | €509,558 | -€86,630 | -14.5% |
| Other amounts receivable | 41 | €199,882 | €188,557 | -€11,325 | -5.7% |
| Cash at bank and in hand | 54/58 | €2,071 | €136 | -€1,935 | -93.4% |
| Deferred charges and accrued income | 490/1 | €621 | - | -€621 | |
| Total equity and liabilities | 10/49 | €821,345 | €700,040 | -€121,305 | -14.8% |
| Equity | 10/15 | €163,177 | €254,435 | +€91,258 | +55.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,117 | €246,375 | +€91,258 | +58.8% |
| Amounts payable | 17/49 | €658,168 | €445,605 | -€212,563 | -32.3% |
| Amounts payable after more than one year | 17 | €10,733 | €1,956 | -€8,777 | -81.8% |
| Financial debts | 170/4 | €10,733 | €1,956 | -€8,777 | -81.8% |
| Amounts payable within one year | 42/48 | €647,435 | €443,649 | -€203,786 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €8,777 | €8,777 | = | 0.0% |
| Trade debts | 44 | €592,375 | €351,432 | -€240,943 | -40.7% |
| Suppliers | 440/4 | €592,375 | €351,432 | -€240,943 | -40.7% |
| Taxes, remuneration and social security | 45 | €46,283 | €83,440 | +€37,157 | +80.3% |
| Taxes | 450/3 | €46,283 | €83,440 | +€37,157 | +80.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,932 | €17,671 | -€2,261 | -11.3% |
| Other operating charges | 640/8 | €4,933 | €3,244 | -€1,689 | -34.2% |
| Gross operating margin | 9900 | €50,050 | €138,272 | +€88,222 | +176.3% |
| Operating profit (loss) | 9901 | €25,185 | €117,357 | +€92,172 | +366.0% |
| Financial income | 75/76B | €7,862 | €11,199 | +€3,337 | +42.4% |
| Recurring financial income | 75 | €7,862 | €11,199 | +€3,337 | +42.4% |
| Financial charges | 65/66B | €703 | €140 | -€563 | -80.1% |
| Recurring financial charges | 65 | €703 | €140 | -€563 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | €32,344 | €128,416 | +€96,072 | +297.0% |
| Income taxes | 67/77 | €11,358 | €37,157 | +€25,799 | +227.1% |
| Profit (loss) for the period | 9904 | €20,986 | €91,259 | +€70,273 | +334.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,986 | €91,259 | +€70,273 | +334.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.