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IMPEX TEC: 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.

What changed

IMPEX TEC

BE 0797.582.302
NACE 41.001, General construction of residential buildings
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€14,399
2024 · €109,278-€94,879
Equity
€139,241
2024 · €124,841+€14,399
Cash
€7,233
2024 · €75,688-€68,454
Balance sheet total
€174,589
2024 · €154,926+€19,664

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€92,284

    up €92,284 (+130.2%), from €70,905 to €163,189

    of which Trade receivables: +€79,292

  • Cash -€68,454

    down €68,454 (-90.4%), from €75,688 to €7,233

    mainly Receivables within one year (-€92,284)

  • Tangible fixed assets -€4,166

    down €4,166 (-50.0%), from €8,334 to €4,168

Equity and liabilities
  • Profit (loss) carried forward +€14,399

    up €14,399 (+12.0%), from €119,841 to €134,241

  • Tax, wage and social debts +€4,390

    up €4,390 (+14.6%), from €30,084 to €34,475

Income statement
  • Gross operating margin -€119,825

    down €119,825 (-83.3%), from €143,796 to €23,971

  • Taxes -€25,044

    down €25,044 (-84.2%), from €29,759 to €4,715

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €109,278
Gross operating margin -€119,825
Financial charges -€98
Taxes +€25,044
Result 2025 €14,399

Cash bridge derived

cash 2024 to 2025

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.

From operations -€68,454
Investment €0
Financing €0
Cash 2024 €75,688
Net result for the year +€14,399
Depreciation +€4,166
Receivables within one year -€92,284
Trade debts +€874
Tax, wage and social debts +€4,390
Cash 2025 €7,233
Every line side by side 28 lines
Line Code 2024 2025 Change %
Total assets 20/58 €154,926 €174,589 +€19,664 +12.7%
Fixed assets 21/28 €8,334 €4,168 -€4,166 -50.0%
Tangible fixed assets 22/27 €8,334 €4,168 -€4,166 -50.0%
Furniture and vehicles 24 €8,334 €4,168 -€4,166 -50.0%
Current assets 29/58 €146,592 €170,422 +€23,830 +16.3%
Amounts receivable within one year 40/41 €70,905 €163,189 +€92,284 +130.2%
Trade receivables 40 €26,716 €106,008 +€79,292 +296.8%
Other amounts receivable 41 €44,189 €57,181 +€12,992 +29.4%
Cash at bank and in hand 54/58 €75,688 €7,233 -€68,454 -90.4%
Total equity and liabilities 10/49 €154,926 €174,589 +€19,664 +12.7%
Equity 10/15 €124,841 €139,241 +€14,399 +11.5%
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 €119,841 €134,241 +€14,399 +12.0%
Amounts payable 17/49 €30,084 €35,349 +€5,264 +17.5%
Amounts payable within one year 42/48 €30,084 €35,349 +€5,264 +17.5%
Trade debts 44 - €874 +€874
Suppliers 440/4 - €874 +€874
Taxes, remuneration and social security 45 €30,084 €34,475 +€4,390 +14.6%
Taxes 450/3 €30,084 €34,475 +€4,390 +14.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,166 €4,166 = 0.0%
Gross operating margin 9900 €143,796 €23,971 -€119,825 -83.3%
Operating profit (loss) 9901 €139,629 €19,804 -€119,825 -85.8%
Financial charges 65/66B €592 €690 +€98 +16.5%
Recurring financial charges 65 €592 €690 +€98 +16.5%
Profit (loss) for the period before taxes 9903 €139,037 €19,114 -€119,923 -86.3%
Income taxes 67/77 €29,759 €4,715 -€25,044 -84.2%
Profit (loss) for the period 9904 €109,278 €14,399 -€94,879 -86.8%
Profit (loss) for the period to be appropriated 9905 €109,278 €14,399 -€94,879 -86.8%

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 29 September 2026 via checked.be.