IMPORTEX: 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.
What changed
IMPORTEX
NACE 46.851, Wholesale of industrial chemicals
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.8m
2024 · €3.0m+€870,270
Equity
€115,255
2024 · €129,044-€13,789
Cash
€935,269
2024 · €1.0m-€78,529
Balance sheet total
€6.1m
2024 · €5.3m+€817,357
Largest movements
Assets
- Current investments +€700,000
up €700,000 (+233.3%), from €300,000 to €1.0m
- Stocks and contracts +€170,033
up €170,033 (+27.4%), from €620,474 to €790,507
- Receivables within one year +€87,602
up €87,602 (+5.1%), from €1.7m to €1.8m
of which Other amounts receivable: +€179,146
- Cash -€78,529
down €78,529 (-7.7%), from €1.0m to €935,269
mainly Contributions, distributions and other (-€3.9m) and Current investments (-€700,000)
- Tangible fixed assets -€61,992
down €61,992 (-5.5%), from €1.1m to €1.1m
of which Furniture and vehicles: -€90,375
Equity and liabilities
- Other debts +€849,626
up €849,626 (+28.3%), from €3.0m to €3.9m
- Provisions -€342,792
no longer reported in 2025 (was €342,792)
- Tax, wage and social debts +€305,270
up €305,270 (+22.6%), from €1.3m to €1.7m
of which Remuneration and social security: +€231,342
Income statement
- Staff costs +€1.1m
up €1.1m (+18.4%), from €5.9m to €7.0m
- Financial income +€960,203
up €960,203 (+64.2%), from €1.5m to €2.5m
- Provisions -€685,584
down €685,584, from €342,792 to -€342,792
- Turnover +€411,711
up €411,711 (+4.1%), from €10.2m to €10.6m
- Services and other goods +€251,357
up €251,357 (+14.7%), from €1.7m to €2.0m
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
€3.0m
Turnover
+€411,711
Other operating income
+€44,326
Goods and materials
-€104,609
Services and other goods
-€251,357
Staff costs
-€1.1m
Depreciation
-€32,033
Write-downs
+€39,254
Provisions
+€685,584
Other operating charges
-€2,472
Other operating items
-€29,710
Financial income
+€960,203
Financial charges
-€1,327
Taxes
+€242,217
Result 2025
€3.8m
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.
From operations
+€4.7m
Investment
-€977,516
Financing
-€3.9m
Cash 2024
€1.0m
From operations (derived)
+€4.7m
Net result for the year
+€3.8m
Depreciation
+€339,130
Stocks and contracts
-€170,033
Receivables within one year
-€87,602
Smaller working-capital items
+€1,557
Provisions
-€342,792
Trade debts
+€17,620
Tax, wage and social debts
+€305,270
Other debts
+€849,626
Investment (derived)
-€977,516
Investment in fixed assets (net)
-€277,516
Current investments
-€700,000
Financing
-€3.9m
Contributions, distributions and other
-€3.9m
Cash 2025
€935,269
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,295,190 | €6,112,548 | +€817,357 | +15.4% |
| Fixed assets | 21/28 | €1,594,866 | €1,533,251 | -€61,614 | -3.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,136,971 | €1,074,979 | -€61,992 | -5.5% |
| Land and buildings | 22 | €281,023 | €309,358 | +€28,335 | +10.1% |
| Plant, machinery and equipment | 23 | €47,410 | €47,457 | +€48 | +0.1% |
| Furniture and vehicles | 24 | €808,538 | €718,164 | -€90,375 | -11.2% |
| Financial fixed assets | 28 | €457,895 | €458,272 | +€377 | +0.1% |
| Affiliated companies | 280/1 | €446,208 | €446,208 | = | 0.0% |
| Participating interests | 280 | €446,208 | €446,208 | = | 0.0% |
| Other financial fixed assets | 284/8 | €11,686 | €12,064 | +€377 | +3.2% |
| Amounts receivable and cash guarantees | 285/8 | €11,686 | €12,064 | +€377 | +3.2% |
| Current assets | 29/58 | €3,700,325 | €4,579,297 | +€878,972 | +23.8% |
| Stocks and contracts in progress | 3 | €620,474 | €790,507 | +€170,033 | +27.4% |
| Stocks | 30/36 | €620,474 | €790,507 | +€170,033 | +27.4% |
| Goods purchased for resale | 34 | €620,474 | €790,507 | +€170,033 | +27.4% |
| Amounts receivable within one year | 40/41 | €1,733,400 | €1,821,002 | +€87,602 | +5.1% |
| Trade receivables | 40 | €1,675,509 | €1,583,965 | -€91,544 | -5.5% |
| Other amounts receivable | 41 | €57,891 | €237,038 | +€179,146 | +309.5% |
| Current investments | 50/53 | €300,000 | €1,000,000 | +€700,000 | +233.3% |
| Other investments | 51/53 | €300,000 | €1,000,000 | +€700,000 | +233.3% |
| Cash at bank and in hand | 54/58 | €1,013,798 | €935,269 | -€78,529 | -7.7% |
| Deferred charges and accrued income | 490/1 | €32,653 | €32,519 | -€134 | -0.4% |
| Total equity and liabilities | 10/49 | €5,295,190 | €6,112,548 | +€817,357 | +15.4% |
| Equity | 10/15 | €129,044 | €115,255 | -€13,789 | -10.7% |
| 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 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,844 | €47,055 | -€13,789 | -22.7% |
| Provisions and deferred taxes | 16 | €342,792 | - | -€342,792 | |
| Provisions for liabilities and charges | 160/5 | €342,792 | - | -€342,792 | |
| Other liabilities and charges | 164/5 | €342,792 | - | -€342,792 | |
| Amounts payable | 17/49 | €4,823,354 | €5,997,293 | +€1.2m | +24.3% |
| Amounts payable within one year | 42/48 | €4,820,052 | €5,992,568 | +€1.2m | +24.3% |
| Trade debts | 44 | €471,014 | €488,634 | +€17,620 | +3.7% |
| Suppliers | 440/4 | €471,014 | €488,634 | +€17,620 | +3.7% |
| Taxes, remuneration and social security | 45 | €1,348,664 | €1,653,934 | +€305,270 | +22.6% |
| Taxes | 450/3 | €244,703 | €318,631 | +€73,928 | +30.2% |
| Remuneration and social security | 454/9 | €1,103,962 | €1,335,303 | +€231,342 | +21.0% |
| Other amounts payable | 47/48 | €3,000,374 | €3,850,000 | +€849,626 | +28.3% |
| Accrued charges and deferred income | 492/3 | €3,302 | €4,725 | +€1,422 | +43.1% |
| Operating income | 70/76A | €11,518,316 | €11,961,110 | +€442,794 | +3.8% |
| Turnover | 70 | €10,156,882 | €10,568,593 | +€411,711 | +4.1% |
| Other operating income | 74 | €1,338,934 | €1,383,260 | +€44,326 | +3.3% |
| Non-recurring operating income | 76A | €22,500 | €9,257 | -€13,243 | -58.9% |
| Operating charges | 60/66A | €9,352,511 | €10,126,127 | +€773,617 | +8.3% |
| Goods for resale, raw materials and consumables | 60 | €1,016,672 | €1,121,280 | +€104,609 | +10.3% |
| Purchases | 600/8 | €1,023,373 | €1,289,838 | +€266,465 | +26.0% |
| Change in stocks: decrease (increase) | 609 | -€6,701 | -€168,558 | -€161,857 | -2415.3% |
| Services and other goods | 61 | €1,710,390 | €1,961,747 | +€251,357 | +14.7% |
| Remuneration, social security and pensions | 62 | €5,929,747 | €7,021,265 | +€1.1m | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307,098 | €339,130 | +€32,033 | +10.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,588 | -€13,665 | -€39,254 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €342,792 | -€342,792 | -€685,584 | |
| Other operating charges | 640/8 | €20,223 | €22,695 | +€2,472 | +12.2% |
| Non-recurring operating charges | 66A | - | €16,467 | +€16,467 | |
| Operating profit (loss) | 9901 | €2,165,805 | €1,834,983 | -€330,823 | -15.3% |
| Financial income | 75/76B | €1,494,505 | €2,454,708 | +€960,203 | +64.2% |
| Recurring financial income | 75 | €1,494,505 | €2,454,708 | +€960,203 | +64.2% |
| Income from financial fixed assets | 750 | €1,400,000 | €2,345,000 | +€945,000 | +67.5% |
| Income from current assets | 751 | €70,070 | €70,117 | +€47 | +0.1% |
| Other financial income | 752/9 | €24,435 | €39,591 | +€15,156 | +62.0% |
| Financial charges | 65/66B | €8,624 | €9,951 | +€1,327 | +15.4% |
| Recurring financial charges | 65 | €8,624 | €9,951 | +€1,327 | +15.4% |
| Other financial charges | 652/9 | €8,624 | €9,951 | +€1,327 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €3,651,686 | €4,279,740 | +€628,054 | +17.2% |
| Income taxes | 67/77 | €685,746 | €443,529 | -€242,217 | -35.3% |
| Taxes | 670/3 | €685,746 | €529,293 | -€156,452 | -22.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €85,764 | +€85,764 | |
| Profit (loss) for the period | 9904 | €2,965,940 | €3,836,211 | +€870,270 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,965,940 | €3,836,211 | +€870,270 | +29.3% |
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 5 October 2026 via checked.be.