IMPORBEL: what changed
What changed
IMPORBEL
NACE 46.831, Wholesale of construction materials, general range
filed annual accounts (NBB)
Net result for the year
-€12,931
2023 · €13,430-€26,360
Equity
€50,859
2023 · €63,789-€12,931
Cash
€5
2023 · €5-€0
Balance sheet total
€139,976
2023 · €139,922+€54
Largest movements
Assets
- Receivables within one year -€9,113
down €9,113 (-8.0%), from €113,214 to €104,102
of which Other amounts receivable: -€6,879
- Deferred charges and accrued income +€5,460
new in 2024: €5,460
- Stocks and contracts +€2,479
up €2,479 (+99.1%), from €2,500 to €4,979
Equity and liabilities
- Profit (loss) carried forward -€12,931
down €12,931 (-29.6%), from €43,630 to €30,699
- Trade debts +€9,133
up €9,133 (+32.9%), from €27,744 to €36,878
- Short-term financial debts +€5,605
up €5,605 (+45.1%), from €12,420 to €18,026
- Current portion of long-term debt +€4,611
up €4,611 (+50.4%), from €9,148 to €13,759
- Other debts -€2,974
down €2,974 (-96.3%), from €3,087 to €113
Income statement
- Purchases and services +€183,813
up €183,813 (+51.9%), from €354,116 to €537,929
- Turnover +€155,412
up €155,412 (+40.0%), from €388,225 to €543,637
- Gross operating margin -€28,057
down €28,057 (-78.4%), from €35,794 to €7,737
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€13,430
Gross operating margin
-€28,057
Staff costs
+€164
Depreciation
-€2,128
Other operating charges
-€212
Other operating items
+€107
Financial income
+€581
Financial charges
-€1,296
Taxes
+€4,480
Result 2024
-€12,931
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,219
Investment
-€19,000
Financing
+€9,781
Cash 2023
€5
From operations (derived)
+€9,219
Net result for the year
-€12,931
Depreciation
+€17,772
Stocks and contracts
-€2,479
Receivables within one year
+€9,113
Deferred charges and accrued income
-€5,460
Trade debts
+€9,133
Tax, wage and social debts
-€2,955
Other debts
-€2,974
Investment (derived)
-€19,000
Investment in fixed assets (net)
-€19,000
Financing
+€9,781
Debts after one year
-€435
Current portion of long-term debt
+€4,611
Short-term financial debts
+€5,605
Cash 2024
€5
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,922 | €139,976 | +€54 | 0.0% |
| Fixed assets | 21/28 | €24,203 | €25,431 | +€1,228 | +5.1% |
| Tangible fixed assets | 22/27 | €24,114 | €25,342 | +€1,228 | +5.1% |
| Plant, machinery and equipment | 23 | €1,738 | €932 | -€806 | -46.4% |
| Furniture and vehicles | 24 | €115 | €13,235 | +€13,120 | +11,399% |
| Leasing and similar rights | 25 | €21,518 | €10,759 | -€10,759 | -50.0% |
| Other tangible fixed assets | 26 | €743 | €415 | -€327 | -44.1% |
| Financial fixed assets | 28 | €89 | €89 | = | 0.0% |
| Current assets | 29/58 | €115,719 | €114,545 | -€1,174 | -1.0% |
| Stocks and contracts in progress | 3 | €2,500 | €4,979 | +€2,479 | +99.1% |
| Stocks | 30/36 | €2,500 | €4,979 | +€2,479 | +99.1% |
| Amounts receivable within one year | 40/41 | €113,214 | €104,102 | -€9,113 | -8.0% |
| Trade receivables | 40 | €102,882 | €100,648 | -€2,233 | -2.2% |
| Other amounts receivable | 41 | €10,333 | €3,453 | -€6,879 | -66.6% |
| Cash at bank and in hand | 54/58 | €5 | €5 | -€0 | -3.1% |
| Deferred charges and accrued income | 490/1 | - | €5,460 | +€5,460 | |
| Total equity and liabilities | 10/49 | €139,922 | €139,976 | +€54 | 0.0% |
| Equity | 10/15 | €63,789 | €50,859 | -€12,931 | -20.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €159 | €159 | = | 0.0% |
| Non-distributable reserves | 130/1 | €159 | €159 | = | 0.0% |
| Reserves not available under the articles | 1311 | €159 | €159 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,630 | €30,699 | -€12,931 | -29.6% |
| Amounts payable | 17/49 | €76,133 | €89,117 | +€12,985 | +17.1% |
| Amounts payable after more than one year | 17 | €7,623 | €7,188 | -€435 | -5.7% |
| Financial debts | 170/4 | €7,623 | €7,188 | -€435 | -5.7% |
| Amounts payable within one year | 42/48 | €65,260 | €78,680 | +€13,420 | +20.6% |
| Current portion of amounts payable after more than one year | 42 | €9,148 | €13,759 | +€4,611 | +50.4% |
| Financial debts | 43 | €12,420 | €18,026 | +€5,605 | +45.1% |
| Credit institutions | 430/8 | €12,420 | €18,026 | +€5,605 | +45.1% |
| Trade debts | 44 | €27,744 | €36,878 | +€9,133 | +32.9% |
| Suppliers | 440/4 | €27,744 | €36,878 | +€9,133 | +32.9% |
| Taxes, remuneration and social security | 45 | €12,860 | €9,905 | -€2,955 | -23.0% |
| Taxes | 450/3 | €12,860 | €9,905 | -€2,955 | -23.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €3,087 | €113 | -€2,974 | -96.3% |
| Accrued charges and deferred income | 492/3 | €3,250 | €3,250 | = | 0.0% |
| Turnover | 70 | €388,225 | €543,637 | +€155,412 | +40.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €354,116 | €537,929 | +€183,813 | +51.9% |
| Remuneration, social security and pensions | 62 | €359 | €196 | -€164 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,644 | €17,772 | +€2,128 | +13.6% |
| Other operating charges | 640/8 | €173 | €384 | +€212 | +123% |
| Non-recurring operating charges | 66A | €107 | - | -€107 | |
| Gross operating margin | 9900 | €35,794 | €7,737 | -€28,057 | -78.4% |
| Operating profit (loss) | 9901 | €19,511 | -€10,615 | -€30,126 | |
| Financial income | 75/76B | €242 | €824 | +€581 | +240% |
| Recurring financial income | 75 | €242 | €824 | +€581 | +240% |
| Financial charges | 65/66B | €1,844 | €3,140 | +€1,296 | +70.3% |
| Recurring financial charges | 65 | €1,844 | €3,140 | +€1,296 | +70.3% |
| Profit (loss) for the period before taxes | 9903 | €17,910 | -€12,931 | -€30,841 | |
| Income taxes | 67/77 | €4,480 | - | -€4,480 | |
| Profit (loss) for the period | 9904 | €13,430 | -€12,931 | -€26,360 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,430 | -€12,931 | -€26,360 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.