IMPLAST: 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
IMPLAST
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€520,899
2024 · -€156,698+€677,597
Equity
€2.0m
2024 · €1.5m+€520,899
Cash
€377,971
2024 · €151,813+€226,158
Balance sheet total
€4.5m
2024 · €2.9m+€1.6m
Largest movements
Assets
- Tangible fixed assets +€1.4m
up €1.4m (+61.4%), from €2.3m to €3.7m
of which Assets under construction and advance payments: +€1.5m
- Cash +€226,158
up €226,158 (+149%), from €151,813 to €377,971
mainly Other debts (+€931,309) and Net result for the year (+€520,899)
Equity and liabilities
- Other debts +€931,309
up €931,309 (+79.2%), from €1.2m to €2.1m
- Reserves +€520,899
up €520,899 (+55.5%), from €938,498 to €1.5m
of which Tax-exempt reserves: +€376,240
- Provisions +€124,727
up €124,727 (+9,148%), from €1,363 to €126,090
Income statement
- Gross operating margin +€448,490
up €448,490 (+74.9%), from €598,575 to €1.0m
- Other operating charges -€25,637
down €25,637 (-24.7%), from €103,981 to €78,344
- Financial charges +€20,939
up €20,939 (+24.3%), from €86,004 to €106,943
- Taxes +€18,385
up €18,385, from €0 to €18,385
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
-€156,698
Gross operating margin
+€448,490
Staff costs
-€2,460
Depreciation
+€7,248
Other operating charges
+€25,637
Other operating items
+€364,462
Financial income
-€1,047
Financial charges
-€20,939
Taxes
-€18,385
Deferred taxes and other
-€125,409
Result 2025
€520,899
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
+€1.8m
Investment
-€1.5m
Financing
+€5,838
Cash 2024
€151,813
From operations (derived)
+€1.8m
Net result for the year
+€520,899
Depreciation
+€121,937
Receivables within one year
+€18,047
Deferred charges and accrued income
+€406
Provisions
+€124,727
Trade debts
+€12,317
Tax, wage and social debts
+€18,481
Advances received
-€15,700
Other debts
+€931,309
Accrued charges and deferred income
+€20,921
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
+€5,838
Debts after one year
+€5,838
Cash 2025
€377,971
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,862,449 | €4,481,241 | +€1.6m | +56.6% |
| Fixed assets | 21/28 | €2,297,768 | €3,708,855 | +€1.4m | +61.4% |
| Tangible fixed assets | 22/27 | €2,297,768 | €3,708,855 | +€1.4m | +61.4% |
| Land and buildings | 22 | €1,327,903 | €1,260,926 | -€66,976 | -5.0% |
| Furniture and vehicles | 24 | €7,915 | €0 | -€7,915 | -100% |
| Assets under construction and advance payments | 27 | €961,950 | €2,447,929 | +€1.5m | +154% |
| Current assets | 29/58 | €564,681 | €772,386 | +€207,705 | +36.8% |
| Amounts receivable within one year | 40/41 | €406,433 | €388,386 | -€18,047 | -4.4% |
| Trade receivables | 40 | €344,594 | €384,215 | +€39,620 | +11.5% |
| Other amounts receivable | 41 | €61,839 | €4,171 | -€57,668 | -93.3% |
| Cash at bank and in hand | 54/58 | €151,813 | €377,971 | +€226,158 | +149% |
| Deferred charges and accrued income | 490/1 | €6,435 | €6,029 | -€406 | -6.3% |
| Total equity and liabilities | 10/49 | €2,862,449 | €4,481,241 | +€1.6m | +56.6% |
| Equity | 10/15 | €1,504,178 | €2,025,076 | +€520,899 | +34.6% |
| Contributions | 10/11 | €565,680 | €565,680 | = | 0.0% |
| Capital | 10 | €528,000 | €528,000 | = | 0.0% |
| Issued capital | 100 | €528,000 | €528,000 | = | 0.0% |
| Contributions outside capital | 11 | €37,680 | €37,680 | = | 0.0% |
| Share premium | 1100/10 | €37,680 | €37,680 | = | 0.0% |
| Reserves | 13 | €938,498 | €1,459,397 | +€520,899 | +55.5% |
| Non-distributable reserves | 130/1 | €52,800 | €52,800 | = | 0.0% |
| Legal reserve | 130 | €52,800 | €52,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,030 | €378,271 | +€376,240 | +18,530% |
| Distributable reserves | 133 | €883,667 | €1,028,326 | +€144,658 | +16.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €1,363 | €126,090 | +€124,727 | +9,148% |
| Deferred taxes | 168 | €1,363 | €126,090 | +€124,727 | +9,148% |
| Amounts payable | 17/49 | €1,356,908 | €2,330,075 | +€973,167 | +71.7% |
| Amounts payable after more than one year | 17 | €51,731 | €57,569 | +€5,838 | +11.3% |
| Other amounts payable | 178/9 | €51,731 | €57,569 | +€5,838 | +11.3% |
| Amounts payable within one year | 42/48 | €1,219,747 | €2,166,154 | +€946,407 | +77.6% |
| Trade debts | 44 | €23,856 | €36,173 | +€12,317 | +51.6% |
| Suppliers | 440/4 | €23,856 | €36,173 | +€12,317 | +51.6% |
| Advances received on contracts in progress | 46 | €15,700 | €0 | -€15,700 | -100% |
| Taxes, remuneration and social security | 45 | €4,666 | €23,147 | +€18,481 | +396% |
| Taxes | 450/3 | €0 | €18,385 | +€18,385 | |
| Remuneration and social security | 454/9 | €4,666 | €4,762 | +€95 | +2.0% |
| Other amounts payable | 47/48 | €1,175,525 | €2,106,834 | +€931,309 | +79.2% |
| Accrued charges and deferred income | 492/3 | €85,431 | €106,352 | +€20,921 | +24.5% |
| Remuneration, social security and pensions | 62 | €74,022 | €76,482 | +€2,460 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,186 | €121,937 | -€7,248 | -5.6% |
| Other operating charges | 640/8 | €103,981 | €78,344 | -€25,637 | -24.7% |
| Non-recurring operating charges | 66A | €364,462 | €0 | -€364,462 | -100% |
| Gross operating margin | 9900 | €598,575 | €1,047,065 | +€448,490 | +74.9% |
| Operating profit (loss) | 9901 | -€73,076 | €770,301 | +€843,377 | |
| Financial income | 75/76B | €1,701 | €653 | -€1,047 | -61.6% |
| Recurring financial income | 75 | €1,701 | €653 | -€1,047 | -61.6% |
| Financial charges | 65/66B | €86,004 | €106,943 | +€20,939 | +24.3% |
| Recurring financial charges | 65 | €86,004 | €106,943 | +€20,939 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | -€157,380 | €664,011 | +€821,391 | |
| Transfer from deferred taxes | 780 | €682 | €1,363 | +€682 | +100% |
| Transfer to deferred taxes | 680 | - | €126,090 | +€126,090 | |
| Income taxes | 67/77 | €0 | €18,385 | +€18,385 | |
| Profit (loss) for the period | 9904 | -€156,698 | €520,899 | +€677,597 | |
| Transfer from tax-exempt reserves | 789 | €1,015 | €2,030 | +€1,015 | +100.0% |
| Transfer to tax-exempt reserves | 689 | - | €378,271 | +€378,271 | |
| Profit (loss) for the period to be appropriated | 9905 | -€155,683 | €144,658 | +€300,341 |
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 20 October 2026 via checked.be.