IMPERTOIT: 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.
IMPERTOIT
Largest movements
- Receivables within one year -€21,887
down €21,887 (-35.9%), from €60,956 to €39,069
of which Other amounts receivable: -€24,811
- Tangible fixed assets +€21,404
up €21,404 (+81.2%), from €26,361 to €47,765
of which Furniture and vehicles: +€11,237
- Stocks and contracts +€12,055
up €12,055 (+551.0%), from €2,188 to €14,243
- Cash +€2,536
up €2,536 (+4.0%), from €63,006 to €65,542
mainly Receivables within one year (+€21,887) and Depreciation (+€14,307)
- Accrued charges and deferred income +€9,169
up €9,169 (+1137.8%), from €806 to €9,975
- Reserves -€9,000
down €9,000 (-7.4%), from €121,500 to €112,500
- Tax, wage and social debts +€7,369
up €7,369 (+109.1%), from €6,754 to €14,122
of which Remuneration and social security: +€5,164
- Trade debts +€4,365
up €4,365 (+41.0%), from €10,658 to €15,023
- Staff costs +€89,294
up €89,294 (+122.5%), from €72,870 to €162,165
- Gross operating margin +€82,442
up €82,442 (+77.6%), from €106,271 to €188,712
- Depreciation +€4,214
up €4,214 (+41.8%), from €10,092 to €14,307
- Taxes -€3,749
down €3,749 (-57.9%), from €6,470 to €2,721
- Other operating charges -€2,962
down €2,962 (-54.6%), from €5,423 to €2,460
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 | €156,171 | €168,861 | +€12,690 | +8.1% |
| Fixed assets | 21/28 | €26,695 | €48,100 | +€21,404 | +80.2% |
| Tangible fixed assets | 22/27 | €26,361 | €47,765 | +€21,404 | +81.2% |
| Plant, machinery and equipment | 23 | €14,095 | €24,262 | +€10,167 | +72.1% |
| Furniture and vehicles | 24 | €12,266 | €23,503 | +€11,237 | +91.6% |
| Financial fixed assets | 28 | €334 | €334 | = | 0.0% |
| Current assets | 29/58 | €129,476 | €120,761 | -€8,714 | -6.7% |
| Stocks and contracts in progress | 3 | €2,188 | €14,243 | +€12,055 | +551.0% |
| Stocks | 30/36 | €2,188 | €14,243 | +€12,055 | +551.0% |
| Amounts receivable within one year | 40/41 | €60,956 | €39,069 | -€21,887 | -35.9% |
| Trade receivables | 40 | €50 | €2,974 | +€2,924 | +5848.0% |
| Other amounts receivable | 41 | €60,906 | €36,095 | -€24,811 | -40.7% |
| Cash at bank and in hand | 54/58 | €63,006 | €65,542 | +€2,536 | +4.0% |
| Deferred charges and accrued income | 490/1 | €3,326 | €1,907 | -€1,418 | -42.7% |
| Total equity and liabilities | 10/49 | €156,171 | €168,861 | +€12,690 | +8.1% |
| Equity | 10/15 | €130,254 | €122,040 | -€8,214 | -6.3% |
| Contributions | 10/11 | €8,084 | €8,084 | = | 0.0% |
| Reserves | 13 | €121,500 | €112,500 | -€9,000 | -7.4% |
| Distributable reserves | 133 | €121,500 | €112,500 | -€9,000 | -7.4% |
| Profit (loss) carried forward | 14 | €670 | €1,456 | +€786 | +117.4% |
| Amounts payable | 17/49 | €25,917 | €46,821 | +€20,904 | +80.7% |
| Amounts payable within one year | 42/48 | €25,112 | €36,846 | +€11,734 | +46.7% |
| Trade debts | 44 | €10,658 | €15,023 | +€4,365 | +41.0% |
| Suppliers | 440/4 | €10,658 | €15,023 | +€4,365 | +41.0% |
| Taxes, remuneration and social security | 45 | €6,754 | €14,122 | +€7,369 | +109.1% |
| Taxes | 450/3 | €4,450 | €6,655 | +€2,205 | +49.6% |
| Remuneration and social security | 454/9 | €2,304 | €7,467 | +€5,164 | +224.2% |
| Other amounts payable | 47/48 | €7,700 | €7,700 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €806 | €9,975 | +€9,169 | +1137.8% |
| Remuneration, social security and pensions | 62 | €72,870 | €162,165 | +€89,294 | +122.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,092 | €14,307 | +€4,214 | +41.8% |
| Other operating charges | 640/8 | €5,423 | €2,460 | -€2,962 | -54.6% |
| Gross operating margin | 9900 | €106,271 | €188,712 | +€82,442 | +77.6% |
| Operating profit (loss) | 9901 | €17,885 | €9,781 | -€8,105 | -45.3% |
| Financial income | 75/76B | €1 | €1 | +€1 | +96.8% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +96.8% |
| Financial charges | 65/66B | €4,309 | €4,274 | -€34 | -0.8% |
| Recurring financial charges | 65 | €4,309 | €4,274 | -€34 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €13,577 | €5,508 | -€8,070 | -59.4% |
| Income taxes | 67/77 | €6,470 | €2,721 | -€3,749 | -57.9% |
| Profit (loss) for the period | 9904 | €7,107 | €2,786 | -€4,321 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,107 | €2,786 | -€4,321 | -60.8% |
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 6 October 2026 via checked.be.