IMPORT - PLUS: 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.
IMPORT - PLUS
Largest movements
- Current investments +€197,629
up €197,629 (+7.9%), from €2.5m to €2.7m
- Profit (loss) carried forward +€183,811
up €183,811 (+56.9%), from €322,841 to €506,652
- Financial income +€165,818
up €165,818 (+182%), from €90,985 to €256,803
- Taxes +€48,026
up €48,026 (+351%), from €13,691 to €61,717
- Gross operating margin -€10,459
down €10,459, from €3,970 to -€6,489
- Financial charges +€2,028
up €2,028 (+240%), from €845 to €2,873
- Other operating charges +€1,913
new in 2025: €1,913
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,606,656 | €2,788,357 | +€181,701 | +7.0% |
| Current assets | 29/58 | €2,606,656 | €2,788,357 | +€181,701 | +7.0% |
| Amounts receivable within one year | 40/41 | €19,772 | €21,183 | +€1,411 | +7.1% |
| Trade receivables | 40 | €633 | - | -€633 | |
| Other amounts receivable | 41 | €19,139 | €21,183 | +€2,044 | +10.7% |
| Current investments | 50/53 | €2,508,911 | €2,706,540 | +€197,629 | +7.9% |
| Cash at bank and in hand | 54/58 | €77,973 | €60,634 | -€17,339 | -22.2% |
| Total equity and liabilities | 10/49 | €2,606,656 | €2,788,357 | +€181,701 | +7.0% |
| Equity | 10/15 | €2,602,551 | €2,786,362 | +€183,811 | +7.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,217,710 | €2,217,710 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €2,211,510 | €2,211,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | €322,841 | €506,652 | +€183,811 | +56.9% |
| Amounts payable | 17/49 | €4,105 | €1,995 | -€2,110 | -51.4% |
| Amounts payable within one year | 42/48 | €4,105 | €1,995 | -€2,110 | -51.4% |
| Trade debts | 44 | €1,496 | €139 | -€1,358 | -90.7% |
| Suppliers | 440/4 | €1,496 | €139 | -€1,358 | -90.7% |
| Taxes, remuneration and social security | 45 | €1,585 | - | -€1,585 | |
| Taxes | 450/3 | €1,585 | - | -€1,585 | |
| Other amounts payable | 47/48 | €1,023 | €1,856 | +€833 | +81.4% |
| Other operating charges | 640/8 | - | €1,913 | +€1,913 | |
| Gross operating margin | 9900 | €3,970 | -€6,489 | -€10,459 | |
| Operating profit (loss) | 9901 | €3,970 | -€8,402 | -€12,372 | |
| Financial income | 75/76B | €90,985 | €256,803 | +€165,818 | +182% |
| Recurring financial income | 75 | €90,985 | €256,803 | +€165,818 | +182% |
| Financial charges | 65/66B | €845 | €2,873 | +€2,028 | +240% |
| Recurring financial charges | 65 | €845 | €2,873 | +€2,028 | +240% |
| Profit (loss) for the period before taxes | 9903 | €94,110 | €245,528 | +€151,418 | +161% |
| Income taxes | 67/77 | €13,691 | €61,717 | +€48,026 | +351% |
| Profit (loss) for the period | 9904 | €80,419 | €183,811 | +€103,392 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €80,419 | €183,811 | +€103,392 | +129% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.