Impextraco: what changed
Two financial 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
Impextraco
NACE 46.851, Wholesale of industrial chemicals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4.8m
2024 · €4.9m-€73,416
Equity
€42.6m
2024 · €39.0m+€3.6m
Cash
€20.9m
2024 · €3.7m+€17.2m
Balance sheet total
€74.8m
2024 · €70.7m+€4.2m
Largest movements
Assets
- Cash +€17.2m
up €17.2m (+469%), from €3.7m to €20.9m
mainly Current investments (+€7.6m) and Provisions (+€5.8m)
- Current investments -€7.6m
down €7.6m (-100%), from €7.6m to €0
- Stocks and contracts -€5.0m
down €5.0m (-23.0%), from €21.7m to €16.7m
- Receivables within one year +€1.5m
up €1.5m (+6.8%), from €21.7m to €23.2m
of which Trade receivables: +€1.4m
- Financial fixed assets -€1.3m
down €1.3m (-40.4%), from €3.2m to €1.9m
of which Affiliated companies: -€1.3m
Equity and liabilities
- Provisions +€5.8m
up €5.8m (+41.2%), from €14.2m to €20.0m
- Trade debts -€5.0m
down €5.0m (-34.9%), from €14.2m to €9.3m
- Profit (loss) carried forward +€3.6m
up €3.6m (+523%), from €685,826 to €4.3m
Income statement
- Turnover +€36.7m
up €36.7m (+30.5%), from €120.2m to €156.9m
- Goods and materials +€29.2m
up €29.2m (+34.4%), from €84.8m to €114.0m
of which Purchases: +€23.0m
- Provisions +€1.8m
up €1.8m (+45.7%), from €4.0m to €5.8m
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.
Result 2024
€4.9m
Turnover
+€36.7m
Other operating income
-€164,140
Goods and materials
-€29.2m
Services and other goods
-€585,105
Staff costs
-€409,374
Depreciation
-€91,960
Provisions
-€1.8m
Other operating charges
-€4,139
Other operating items
-€4.0m
Financial income
-€189,707
Financial charges
+€156,096
Taxes
-€485,745
Result 2025
€4.8m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
+€12.0m
Investment
+€6.4m
Financing
-€1.2m
Cash 2024
€3.7m
From operations (derived)
+€12.0m
Net result for the year
+€4.8m
Depreciation
+€3.2m
Stocks and contracts
+€5.0m
Receivables within one year
-€1.5m
Deferred charges and accrued income
-€70,032
Provisions
+€5.8m
Trade debts
-€5.0m
Tax, wage and social debts
-€40,378
Other debts
-€502,476
Accrued charges and deferred income
+€270,926
Investment (derived)
+€6.4m
Investment in fixed assets (net)
-€1.2m
Current investments
+€7.6m
Financing
-€1.2m
Contributions, distributions and other
-€1.2m
Cash 2025
€20.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,653,617 | €74,825,885 | +€4.2m | +5.9% |
| Fixed assets | 21/28 | €15,567,265 | €13,537,470 | -€2.0m | -13.0% |
| Intangible fixed assets | 21 | €55,487 | €34,093 | -€21,394 | -38.6% |
| Tangible fixed assets | 22/27 | €12,319,984 | €11,600,069 | -€719,915 | -5.8% |
| Land and buildings | 22 | €4,937,545 | €4,929,023 | -€8,522 | -0.2% |
| Plant, machinery and equipment | 23 | €5,693,353 | €4,956,003 | -€737,350 | -13.0% |
| Furniture and vehicles | 24 | €1,622,610 | €1,704,720 | +€82,110 | +5.1% |
| Other tangible fixed assets | 26 | €66,476 | €10,323 | -€56,153 | -84.5% |
| Financial fixed assets | 28 | €3,191,794 | €1,903,308 | -€1.3m | -40.4% |
| Affiliated companies | 280/1 | €3,182,124 | €1,888,876 | -€1.3m | -40.6% |
| Participating interests | 280 | €269,400 | €269,400 | = | 0.0% |
| Amounts receivable | 281 | €2,912,724 | €1,619,476 | -€1.3m | -44.4% |
| Other financial fixed assets | 284/8 | €9,670 | €14,432 | +€4,762 | +49.2% |
| Shares | 284 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €8,670 | €13,432 | +€4,762 | +54.9% |
| Current assets | 29/58 | €55,086,352 | €61,288,415 | +€6.2m | +11.3% |
| Stocks and contracts in progress | 3 | €21,672,652 | €16,681,586 | -€5.0m | -23.0% |
| Stocks | 30/36 | €21,672,652 | €16,681,586 | -€5.0m | -23.0% |
| Raw materials and consumables | 30/31 | €5,445,131 | €5,458,333 | +€13,201 | +0.2% |
| Work in progress | 32 | €625,860 | €38,057 | -€587,803 | -93.9% |
| Finished goods | 33 | €4,050,273 | €2,996,139 | -€1.1m | -26.0% |
| Goods purchased for resale | 34 | €11,551,388 | €8,189,058 | -€3.4m | -29.1% |
| Amounts receivable within one year | 40/41 | €21,723,167 | €23,210,802 | +€1.5m | +6.8% |
| Trade receivables | 40 | €20,547,944 | €21,976,325 | +€1.4m | +7.0% |
| Other amounts receivable | 41 | €1,175,223 | €1,234,477 | +€59,254 | +5.0% |
| Current investments | 50/53 | €7,600,000 | €0 | -€7.6m | -100% |
| Other investments | 51/53 | €7,600,000 | €0 | -€7.6m | -100% |
| Cash at bank and in hand | 54/58 | €3,677,075 | €20,912,537 | +€17.2m | +469% |
| Deferred charges and accrued income | 490/1 | €413,459 | €483,491 | +€70,032 | +16.9% |
| Total equity and liabilities | 10/49 | €70,653,617 | €74,825,885 | +€4.2m | +5.9% |
| Equity | 10/15 | €38,993,739 | €42,578,892 | +€3.6m | +9.2% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €38,182,913 | €38,182,913 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €170,413 | €170,413 | = | 0.0% |
| Distributable reserves | 133 | €38,000,000 | €38,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €685,826 | €4,270,980 | +€3.6m | +523% |
| Provisions and deferred taxes | 16 | €14,150,000 | €19,976,000 | +€5.8m | +41.2% |
| Provisions for liabilities and charges | 160/5 | €14,150,000 | €19,976,000 | +€5.8m | +41.2% |
| Other liabilities and charges | 164/5 | €14,150,000 | €19,976,000 | +€5.8m | +41.2% |
| Amounts payable | 17/49 | €17,509,878 | €12,270,993 | -€5.2m | -29.9% |
| Amounts payable within one year | 42/48 | €17,448,084 | €11,938,273 | -€5.5m | -31.6% |
| Trade debts | 44 | €14,243,074 | €9,276,117 | -€5.0m | -34.9% |
| Suppliers | 440/4 | €14,243,074 | €9,276,117 | -€5.0m | -34.9% |
| Taxes, remuneration and social security | 45 | €1,290,866 | €1,250,488 | -€40,378 | -3.1% |
| Taxes | 450/3 | €407,404 | €265,822 | -€141,582 | -34.8% |
| Remuneration and social security | 454/9 | €883,462 | €984,666 | +€101,204 | +11.5% |
| Other amounts payable | 47/48 | €1,914,144 | €1,411,668 | -€502,476 | -26.3% |
| Accrued charges and deferred income | 492/3 | €61,794 | €332,719 | +€270,926 | +438% |
| Operating income | 70/76A | €123,076,216 | €155,659,629 | +€32.6m | +26.5% |
| Turnover | 70 | €120,197,138 | €156,868,234 | +€36.7m | +30.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €2,281,606 | -€1,641,937 | -€3.9m | |
| Other operating income | 74 | €597,472 | €433,332 | -€164,140 | -27.5% |
| Operating charges | 60/66A | €115,710,779 | €147,848,252 | +€32.1m | +27.8% |
| Goods for resale, raw materials and consumables | 60 | €84,821,113 | €114,001,202 | +€29.2m | +34.4% |
| Purchases | 600/8 | €87,641,934 | €110,652,073 | +€23.0m | +26.3% |
| Change in stocks: decrease (increase) | 609 | -€2,820,821 | €3,349,129 | +€6.2m | |
| Services and other goods | 61 | €17,053,001 | €17,638,106 | +€585,105 | +3.4% |
| Remuneration, social security and pensions | 62 | €6,534,394 | €6,943,768 | +€409,374 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,125,117 | €3,217,077 | +€91,960 | +2.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,000,000 | €5,826,000 | +€1.8m | +45.7% |
| Other operating charges | 640/8 | €154,035 | €158,174 | +€4,139 | +2.7% |
| Non-recurring operating charges | 66A | €23,120 | €63,926 | +€40,806 | +176% |
| Operating profit (loss) | 9901 | €7,365,436 | €7,811,376 | +€445,940 | +6.1% |
| Financial income | 75/76B | €315,023 | €125,317 | -€189,707 | -60.2% |
| Recurring financial income | 75 | €315,023 | €125,317 | -€189,707 | -60.2% |
| Income from current assets | 751 | €314,813 | €124,185 | -€190,628 | -60.6% |
| Other financial income | 752/9 | €210 | €1,132 | +€922 | +439% |
| Financial charges | 65/66B | €685,341 | €529,245 | -€156,096 | -22.8% |
| Recurring financial charges | 65 | €685,341 | €529,245 | -€156,096 | -22.8% |
| Debt charges | 650 | €74,100 | €47,873 | -€26,227 | -35.4% |
| Other financial charges | 652/9 | €611,241 | €481,372 | -€129,869 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €6,995,119 | €7,407,448 | +€412,329 | +5.9% |
| Income taxes | 67/77 | €2,136,549 | €2,622,294 | +€485,745 | +22.7% |
| Taxes | 670/3 | €2,136,549 | €2,654,473 | +€517,924 | +24.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €32,179 | +€32,179 | |
| Profit (loss) for the period | 9904 | €4,858,570 | €4,785,153 | -€73,416 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,858,570 | €4,785,153 | -€73,416 | -1.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.