IMPERO DG: what changed
IMPERO DG
Largest movements
- Tangible fixed assets +€442,697
up €442,697 (+267%), from €166,008 to €608,705
of which Land and buildings: +€443,756
- Receivables within one year +€7,944
up €7,944 (+11.2%), from €70,899 to €78,842
of which Other amounts receivable: +€25,055
- Other debts +€495,283
up €495,283 (+734%), from €67,475 to €562,758
- Trade debts -€20,612
down €20,612 (-93.9%), from €21,940 to €1,328
- Profit (loss) carried forward -€11,349
new in 2025: -€11,349
- Debts after one year -€10,232
down €10,232 (-8.8%), from €115,892 to €105,660
- Tax, wage and social debts -€9,360
down €9,360 (-52.8%), from €17,726 to €8,366
of which Remuneration and social security: -€9,021
- Depreciation +€25,617
up €25,617 (+524%), from €4,886 to €30,503
- Taxes -€6,254
down €6,254 (-97.7%), from €6,399 to €145
- Financial charges +€3,945
up €3,945 (+134%), from €2,935 to €6,881
- Other operating charges +€1,928
up €1,928 (+139%), from €1,385 to €3,313
- Financial income +€490
up €490 (+1,153%), from €43 to €532
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €258,063 | €701,952 | +€443,889 | +172% |
| Fixed assets | 21/28 | €166,008 | €608,705 | +€442,697 | +267% |
| Tangible fixed assets | 22/27 | €166,008 | €608,705 | +€442,697 | +267% |
| Land and buildings | 22 | €162,481 | €606,237 | +€443,756 | +273% |
| Plant, machinery and equipment | 23 | €1,945 | €1,445 | -€500 | -25.7% |
| Furniture and vehicles | 24 | €1,581 | €1,023 | -€559 | -35.3% |
| Current assets | 29/58 | €92,055 | €93,246 | +€1,192 | +1.3% |
| Amounts receivable within one year | 40/41 | €70,899 | €78,842 | +€7,944 | +11.2% |
| Trade receivables | 40 | €70,899 | €53,788 | -€17,111 | -24.1% |
| Other amounts receivable | 41 | - | €25,055 | +€25,055 | |
| Cash at bank and in hand | 54/58 | €19,525 | €13,600 | -€5,925 | -30.3% |
| Deferred charges and accrued income | 490/1 | €1,631 | €805 | -€827 | -50.7% |
| Total equity and liabilities | 10/49 | €258,063 | €701,952 | +€443,889 | +172% |
| Equity | 10/15 | €24,957 | €13,608 | -€11,349 | -45.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,457 | €22,457 | = | 0.0% |
| Distributable reserves | 133 | €22,457 | €22,457 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,349 | -€11,349 | |
| Amounts payable | 17/49 | €233,106 | €688,344 | +€455,238 | +195% |
| Amounts payable after more than one year | 17 | €115,892 | €105,660 | -€10,232 | -8.8% |
| Financial debts | 170/4 | €115,892 | €105,660 | -€10,232 | -8.8% |
| Amounts payable within one year | 42/48 | €117,214 | €582,684 | +€465,471 | +397% |
| Current portion of amounts payable after more than one year | 42 | €10,073 | €10,232 | +€159 | +1.6% |
| Trade debts | 44 | €21,940 | €1,328 | -€20,612 | -93.9% |
| Suppliers | 440/4 | €21,940 | €1,328 | -€20,612 | -93.9% |
| Taxes, remuneration and social security | 45 | €17,726 | €8,366 | -€9,360 | -52.8% |
| Taxes | 450/3 | €8,705 | €8,366 | -€339 | -3.9% |
| Remuneration and social security | 454/9 | €9,021 | - | -€9,021 | |
| Other amounts payable | 47/48 | €67,475 | €562,758 | +€495,283 | +734% |
| Non-recurring operating income | 76A | - | €12,682 | +€12,682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,886 | €30,503 | +€25,617 | +524% |
| Other operating charges | 640/8 | €1,385 | €3,313 | +€1,928 | +139% |
| Gross operating margin | 9900 | €28,972 | €28,960 | -€12 | 0.0% |
| Operating profit (loss) | 9901 | €22,701 | -€4,856 | -€27,557 | |
| Financial income | 75/76B | €43 | €532 | +€490 | +1,153% |
| Recurring financial income | 75 | €43 | €532 | +€490 | +1,153% |
| Financial charges | 65/66B | €2,935 | €6,881 | +€3,945 | +134% |
| Recurring financial charges | 65 | €2,935 | €6,881 | +€3,945 | +134% |
| Profit (loss) for the period before taxes | 9903 | €19,809 | -€11,204 | -€31,013 | |
| Income taxes | 67/77 | €6,399 | €145 | -€6,254 | -97.7% |
| Profit (loss) for the period | 9904 | €13,410 | -€11,349 | -€24,759 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,410 | -€11,349 | -€24,759 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.