Imperplex: 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.
Imperplex
Largest movements
- Cash -€4,681
down €4,681 (-40.4%), from €11,600 to €6,919
mainly Investment in fixed assets (net) (-€7,948) and Receivables within one year (-€4,467)
- Receivables within one year +€4,467
up €4,467 (+526.2%), from €849 to €5,316
of which Trade receivables: +€3,999
- Tangible fixed assets -€1,719
down €1,719 (-1.6%), from €104,193 to €102,474
of which Furniture and vehicles: -€2,549
- Other debts +€2,269
up €2,269 (+4.6%), from €49,414 to €51,683
- Debts after one year -€1,961
no longer reported in 2025 (was €1,961)
- Current portion of long-term debt -€1,348
down €1,348 (-40.7%), from €3,309 to €1,961
- Gross operating margin -€1,949
down €1,949 (-14.5%), from €13,416 to €11,467
- Depreciation +€537
up €537 (+5.9%), from €9,130 to €9,667
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 | €117,702 | €115,315 | -€2,387 | -2.0% |
| Fixed assets | 21/28 | €104,193 | €102,474 | -€1,719 | -1.6% |
| Tangible fixed assets | 22/27 | €104,193 | €102,474 | -€1,719 | -1.6% |
| Land and buildings | 22 | €77,048 | €75,300 | -€1,748 | -2.3% |
| Plant, machinery and equipment | 23 | €19,666 | €22,244 | +€2,578 | +13.1% |
| Furniture and vehicles | 24 | €7,479 | €4,931 | -€2,549 | -34.1% |
| Current assets | 29/58 | €13,509 | €12,841 | -€668 | -4.9% |
| Stocks and contracts in progress | 3 | €1,060 | €607 | -€453 | -42.7% |
| Contracts in progress | 37 | €1,060 | €607 | -€453 | -42.7% |
| Amounts receivable within one year | 40/41 | €849 | €5,316 | +€4,467 | +526.2% |
| Trade receivables | 40 | €585 | €4,584 | +€3,999 | +683.0% |
| Other amounts receivable | 41 | €263 | €731 | +€468 | +177.5% |
| Cash at bank and in hand | 54/58 | €11,600 | €6,919 | -€4,681 | -40.4% |
| Total equity and liabilities | 10/49 | €117,702 | €115,315 | -€2,387 | -2.0% |
| Equity | 10/15 | €61,295 | €60,773 | -€522 | -0.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €44,800 | €44,800 | = | 0.0% |
| Reserves | 13 | €15,494 | €15,494 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,242 | €2,242 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,242 | €2,242 | = | 0.0% |
| Distributable reserves | 133 | €13,253 | €13,253 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,986 | -€30,508 | -€522 | -1.7% |
| Amounts payable | 17/49 | €56,407 | €54,543 | -€1,865 | -3.3% |
| Amounts payable after more than one year | 17 | €1,961 | - | -€1,961 | |
| Financial debts | 170/4 | €1,961 | - | -€1,961 | |
| Amounts payable within one year | 42/48 | €54,446 | €54,543 | +€97 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €3,309 | €1,961 | -€1,348 | -40.7% |
| Trade debts | 44 | €1,723 | €898 | -€825 | -47.9% |
| Suppliers | 440/4 | €1,723 | €898 | -€825 | -47.9% |
| Other amounts payable | 47/48 | €49,414 | €51,683 | +€2,269 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,130 | €9,667 | +€537 | +5.9% |
| Other operating charges | 640/8 | €2,021 | €2,115 | +€94 | +4.6% |
| Gross operating margin | 9900 | €13,416 | €11,467 | -€1,949 | -14.5% |
| Operating profit (loss) | 9901 | €2,265 | -€315 | -€2,580 | |
| Financial charges | 65/66B | €283 | €208 | -€75 | -26.6% |
| Recurring financial charges | 65 | €283 | €208 | -€75 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €1,982 | -€522 | -€2,505 | |
| Profit (loss) for the period | 9904 | €1,982 | -€522 | -€2,505 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,982 | -€522 | -€2,505 |
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 29 September 2026 via checked.be.