ImPortAnt: what changed
Two fiscal 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.
ImPortAnt
Largest movements
- Stocks and contracts -€183,258
down €183,258 (-100.0%), from €183,258 to €0
- Receivables within one year +€169,181
up €169,181 (+2534.1%), from €6,676 to €175,857
of which Other amounts receivable: +€143,771
- Cash +€84,351
up €84,351 (+995.9%), from €8,469 to €92,820
mainly Stocks and contracts (+€183,258) and Other debts (+€120,636)
- Tangible fixed assets -€6,570
down €6,570 (-12.6%), from €52,180 to €45,610
of which Other tangible fixed assets: -€5,834
- Other debts +€120,636
up €120,636 (+74.1%), from €162,767 to €283,403
- Profit (loss) carried forward -€41,747
down €41,747 (-99.6%), from €41,896 to €149
- Trade debts -€11,412
down €11,412 (-59.8%), from €19,068 to €7,656
- Gross operating margin +€78,855
up €78,855 (+118.5%), from €66,555 to €145,410
- Taxes +€18,179
up €18,179 (+131.5%), from €13,821 to €32,000
- Financial charges +€3,284
up €3,284 (+80.0%), from €4,104 to €7,388
- Financial income +€1,572
up €1,572 (+78614.5%), from €2 to €1,574
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 | €310,446 | €373,375 | +€62,930 | +20.3% |
| Fixed assets | 21/28 | €110,090 | €102,510 | -€7,580 | -6.9% |
| Tangible fixed assets | 22/27 | €52,180 | €45,610 | -€6,570 | -12.6% |
| Furniture and vehicles | 24 | €2,609 | €1,873 | -€736 | -28.2% |
| Other tangible fixed assets | 26 | €49,571 | €43,737 | -€5,834 | -11.8% |
| Financial fixed assets | 28 | €57,910 | €56,900 | -€1,010 | -1.7% |
| Current assets | 29/58 | €200,356 | €270,865 | +€70,510 | +35.2% |
| Stocks and contracts in progress | 3 | €183,258 | €0 | -€183,258 | -100.0% |
| Stocks | 30/36 | €183,258 | €0 | -€183,258 | -100.0% |
| Amounts receivable within one year | 40/41 | €6,676 | €175,857 | +€169,181 | +2534.1% |
| Trade receivables | 40 | €0 | €25,410 | +€25,410 | |
| Other amounts receivable | 41 | €6,676 | €150,447 | +€143,771 | +2153.5% |
| Cash at bank and in hand | 54/58 | €8,469 | €92,820 | +€84,351 | +995.9% |
| Deferred charges and accrued income | 490/1 | €1,953 | €2,188 | +€235 | +12.1% |
| Total equity and liabilities | 10/49 | €310,446 | €373,375 | +€62,930 | +20.3% |
| Equity | 10/15 | €113,402 | €71,655 | -€41,747 | -36.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,907 | €52,907 | = | 0.0% |
| Distributable reserves | 133 | €52,907 | €52,907 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,896 | €149 | -€41,747 | -99.6% |
| Amounts payable | 17/49 | €197,043 | €301,720 | +€104,677 | +53.1% |
| Amounts payable within one year | 42/48 | €189,440 | €295,404 | +€105,963 | +55.9% |
| Trade debts | 44 | €19,068 | €7,656 | -€11,412 | -59.8% |
| Suppliers | 440/4 | €19,068 | €7,656 | -€11,412 | -59.8% |
| Taxes, remuneration and social security | 45 | €7,605 | €4,344 | -€3,261 | -42.9% |
| Taxes | 450/3 | €7,605 | €4,344 | -€3,261 | -42.9% |
| Other amounts payable | 47/48 | €162,767 | €283,403 | +€120,636 | +74.1% |
| Accrued charges and deferred income | 492/3 | €7,603 | €6,317 | -€1,286 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,145 | €6,570 | -€575 | -8.1% |
| Other operating charges | 640/8 | €528 | €774 | +€246 | +46.6% |
| Gross operating margin | 9900 | €66,555 | €145,410 | +€78,855 | +118.5% |
| Operating profit (loss) | 9901 | €58,882 | €138,066 | +€79,185 | +134.5% |
| Financial income | 75/76B | €2 | €1,574 | +€1,572 | +78614.5% |
| Recurring financial income | 75 | €2 | €1,574 | +€1,572 | +78614.5% |
| Financial charges | 65/66B | €4,104 | €7,388 | +€3,284 | +80.0% |
| Recurring financial charges | 65 | €4,104 | €7,388 | +€3,284 | +80.0% |
| Profit (loss) for the period before taxes | 9903 | €54,780 | €132,253 | +€77,473 | +141.4% |
| Income taxes | 67/77 | €13,821 | €32,000 | +€18,179 | +131.5% |
| Profit (loss) for the period | 9904 | €40,958 | €100,253 | +€59,294 | +144.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,958 | €100,253 | +€59,294 | +144.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.