IMPERO: 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.
IMPERO
Largest movements
- Cash -€23,841
down €23,841 (-13.9%), from €171,714 to €147,873
mainly Other debts (-€16,673) and Net result for the year (-€9,542)
- Other debts -€16,673
down €16,673 (-16.1%), from €103,545 to €86,872
- Profit (loss) carried forward -€9,542
down €9,542 (-8.0%), from -€119,767 to -€129,309
- Gross operating margin -€1,129
down €1,129, from €672 to -€457
- Depreciation +€522
up €522 (+9.6%), from €5,445 to €5,967
- Other operating charges +€138
up €138 (+3.0%), from €4,633 to €4,772
- Financial charges -€34
down €34 (-11.5%), from €296 to €262
- Financial income +€31
up €31 (+1.5%), from €2,058 to €2,088
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 | €489,005 | €463,347 | -€25,658 | -5.2% |
| Fixed assets | 21/28 | €194,031 | €189,731 | -€4,300 | -2.2% |
| Tangible fixed assets | 22/27 | €194,031 | €189,731 | -€4,300 | -2.2% |
| Land and buildings | 22 | €194,031 | €189,731 | -€4,300 | -2.2% |
| Current assets | 29/58 | €294,974 | €273,616 | -€21,358 | -7.2% |
| Current investments | 50/53 | €120,678 | €122,550 | +€1,871 | +1.6% |
| Cash at bank and in hand | 54/58 | €171,714 | €147,873 | -€23,841 | -13.9% |
| Deferred charges and accrued income | 490/1 | €2,582 | €3,193 | +€611 | +23.7% |
| Total equity and liabilities | 10/49 | €489,005 | €463,347 | -€25,658 | -5.2% |
| Equity | 10/15 | €384,973 | €375,432 | -€9,542 | -2.5% |
| Contributions | 10/11 | €467,822 | €467,822 | = | 0.0% |
| Capital | 10 | €467,822 | €467,822 | = | 0.0% |
| Issued capital | 100 | €467,822 | €467,822 | = | 0.0% |
| Reserves | 13 | €36,918 | €36,918 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29,955 | €29,955 | = | 0.0% |
| Legal reserve | 130 | €29,955 | €29,955 | = | 0.0% |
| Distributable reserves | 133 | €6,963 | €6,963 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,767 | -€129,309 | -€9,542 | -8.0% |
| Amounts payable | 17/49 | €104,032 | €87,915 | -€16,116 | -15.5% |
| Amounts payable within one year | 42/48 | €104,032 | €87,915 | -€16,116 | -15.5% |
| Trade debts | 44 | €323 | €871 | +€548 | +169.7% |
| Suppliers | 440/4 | €323 | €871 | +€548 | +169.7% |
| Taxes, remuneration and social security | 45 | €164 | €172 | +€8 | +4.9% |
| Taxes | 450/3 | €164 | €172 | +€8 | +4.9% |
| Other amounts payable | 47/48 | €103,545 | €86,872 | -€16,673 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,445 | €5,967 | +€522 | +9.6% |
| Other operating charges | 640/8 | €4,633 | €4,772 | +€138 | +3.0% |
| Gross operating margin | 9900 | €672 | -€457 | -€1,129 | |
| Operating profit (loss) | 9901 | -€9,406 | -€11,196 | -€1,790 | -19.0% |
| Financial income | 75/76B | €2,058 | €2,088 | +€31 | +1.5% |
| Recurring financial income | 75 | €2,058 | €2,088 | +€31 | +1.5% |
| Financial charges | 65/66B | €296 | €262 | -€34 | -11.5% |
| Recurring financial charges | 65 | €296 | €262 | -€34 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,645 | -€9,370 | -€1,725 | -22.6% |
| Income taxes | 67/77 | €164 | €172 | +€8 | +4.9% |
| Profit (loss) for the period | 9904 | -€7,809 | -€9,542 | -€1,733 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,809 | -€9,542 | -€1,733 | -22.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.