IMPORTAND: 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.
IMPORTAND
Largest movements
- Cash +€134,301
up €134,301 (+1365.1%), from €9,838 to €144,139
mainly Net result for the year (+€66,375) and Current investments (+€48,220)
- Current investments -€48,220
no longer reported in 2025 (was €48,220)
- Tangible fixed assets -€15,873
down €15,873 (-21.1%), from €75,229 to €59,356
of which Furniture and vehicles: -€14,160
- Reserves +€66,375
up €66,375 (+86.8%), from €76,482 to €142,857
- Tax, wage and social debts +€6,375
up €6,375 (+32.0%), from €19,949 to €26,323
- Gross operating margin +€33,992
up €33,992 (+42.8%), from €79,378 to €113,370
- Depreciation +€7,289
up €7,289 (+62.3%), from €11,705 to €18,993
- Taxes +€6,439
up €6,439 (+32.2%), from €19,973 to €26,412
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.
Cash bridge derived
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 | €135,003 | €205,407 | +€70,403 | +52.1% |
| Fixed assets | 21/28 | €75,379 | €59,506 | -€15,873 | -21.1% |
| Tangible fixed assets | 22/27 | €75,229 | €59,356 | -€15,873 | -21.1% |
| Plant, machinery and equipment | 23 | €4,981 | €3,268 | -€1,713 | -34.4% |
| Furniture and vehicles | 24 | €70,248 | €56,087 | -€14,160 | -20.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €59,625 | €145,901 | +€86,276 | +144.7% |
| Current investments | 50/53 | €48,220 | - | -€48,220 | |
| Cash at bank and in hand | 54/58 | €9,838 | €144,139 | +€134,301 | +1365.1% |
| Deferred charges and accrued income | 490/1 | €1,566 | €1,762 | +€196 | +12.5% |
| Total equity and liabilities | 10/49 | €135,003 | €205,407 | +€70,403 | +52.1% |
| Equity | 10/15 | €79,982 | €146,357 | +€66,375 | +83.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €76,482 | €142,857 | +€66,375 | +86.8% |
| Distributable reserves | 133 | €76,482 | €142,857 | +€66,375 | +86.8% |
| Amounts payable | 17/49 | €55,022 | €59,050 | +€4,029 | +7.3% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,022 | €29,050 | +€4,029 | +16.1% |
| Trade debts | 44 | €1,682 | €972 | -€711 | -42.2% |
| Suppliers | 440/4 | - | €972 | +€972 | |
| Bills of exchange payable | 441 | €1,682 | - | -€1,682 | |
| Taxes, remuneration and social security | 45 | €19,949 | €26,323 | +€6,375 | +32.0% |
| Taxes | 450/3 | €19,949 | €26,323 | +€6,375 | +32.0% |
| Other amounts payable | 47/48 | €3,391 | €1,755 | -€1,636 | -48.2% |
| Non-recurring operating income | 76A | €2,499 | €0 | -€2,499 | -100.0% |
| Remuneration, social security and pensions | 62 | €150 | €410 | +€260 | +174.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,705 | €18,993 | +€7,289 | +62.3% |
| Other operating charges | 640/8 | €356 | €837 | +€480 | +134.7% |
| Gross operating margin | 9900 | €79,378 | €113,370 | +€33,992 | +42.8% |
| Operating profit (loss) | 9901 | €67,167 | €93,130 | +€25,962 | +38.7% |
| Financial income | 75/76B | €178 | €295 | +€117 | +65.5% |
| Recurring financial income | 75 | €178 | €295 | +€117 | +65.5% |
| Financial charges | 65/66B | €591 | €638 | +€47 | +8.0% |
| Recurring financial charges | 65 | €591 | €638 | +€47 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €66,755 | €92,787 | +€26,032 | +39.0% |
| Income taxes | 67/77 | €19,973 | €26,412 | +€6,439 | +32.2% |
| Profit (loss) for the period | 9904 | €46,782 | €66,375 | +€19,593 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,782 | €66,375 | +€19,593 | +41.9% |
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 11 October 2026 via checked.be.