IMPREVU: 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.
IMPREVU
Largest movements
- Cash -€155,010
down €155,010 (-45.9%), from €337,913 to €182,904
mainly Debts after one year (-€135,072) and Deferred charges and accrued income (-€133,242)
- Deferred charges and accrued income +€133,242
up €133,242 (+82.9%), from €160,646 to €293,887
- Debts after one year -€135,072
down €135,072 (-27.6%), from €489,873 to €354,801
- Current portion of long-term debt +€61,012
up €61,012 (+68.3%), from €89,379 to €150,392
- Trade debts +€52,104
up €52,104 (+40.9%), from €127,362 to €179,466
- Other debts -€32,570
down €32,570 (-76.2%), from €42,747 to €10,177
- Gross operating margin -€49,842
down €49,842 (-39.0%), from €127,832 to €77,990
- Write-downs -€40,860
down €40,860 (-14670.8%), from -€279 to -€41,138
- Staff costs -€27,335
down €27,335 (-34.9%), from €78,416 to €51,082
- Other operating charges +€12,347
up €12,347 (+285.4%), from €4,326 to €16,673
- Financial charges +€5,332
up €5,332 (+24.9%), from €21,381 to €26,713
of which Financial charges: +€5,332
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 | €1,038,455 | €991,732 | -€46,722 | -4.5% |
| Fixed assets | 21/28 | €120,753 | €103,503 | -€17,250 | -14.3% |
| Intangible fixed assets | 21 | €14,795 | €6,086 | -€8,709 | -58.9% |
| Tangible fixed assets | 22/27 | €105,957 | €97,417 | -€8,541 | -8.1% |
| Land and buildings | 22 | €51,447 | €47,982 | -€3,465 | -6.7% |
| Plant, machinery and equipment | 23 | €372 | €127 | -€245 | -65.9% |
| Furniture and vehicles | 24 | €10,138 | €8,057 | -€2,080 | -20.5% |
| Other tangible fixed assets | 26 | €44,002 | €41,251 | -€2,750 | -6.3% |
| Current assets | 29/58 | €917,702 | €888,229 | -€29,473 | -3.2% |
| Stocks and contracts in progress | 3 | €169,677 | €171,379 | +€1,702 | +1.0% |
| Stocks | 30/36 | €169,677 | €171,379 | +€1,702 | +1.0% |
| Amounts receivable within one year | 40/41 | €249,466 | €240,060 | -€9,406 | -3.8% |
| Trade receivables | 40 | €243,664 | €234,894 | -€8,771 | -3.6% |
| Other amounts receivable | 41 | €5,801 | €5,166 | -€636 | -11.0% |
| Cash at bank and in hand | 54/58 | €337,913 | €182,904 | -€155,010 | -45.9% |
| Deferred charges and accrued income | 490/1 | €160,646 | €293,887 | +€133,242 | +82.9% |
| Total equity and liabilities | 10/49 | €1,038,455 | €991,732 | -€46,722 | -4.5% |
| Equity | 10/15 | €282,998 | €286,821 | +€3,823 | +1.4% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €200,232 | €200,232 | = | 0.0% |
| Distributable reserves | 133 | €200,232 | €200,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,767 | €64,590 | +€3,823 | +6.3% |
| Amounts payable | 17/49 | €755,456 | €704,911 | -€50,545 | -6.7% |
| Amounts payable after more than one year | 17 | €489,873 | €354,801 | -€135,072 | -27.6% |
| Financial debts | 170/4 | €489,873 | €354,801 | -€135,072 | -27.6% |
| Amounts payable within one year | 42/48 | €263,122 | €345,790 | +€82,667 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €89,379 | €150,392 | +€61,012 | +68.3% |
| Trade debts | 44 | €127,362 | €179,466 | +€52,104 | +40.9% |
| Suppliers | 440/4 | €127,362 | €179,466 | +€52,104 | +40.9% |
| Taxes, remuneration and social security | 45 | €3,633 | €5,755 | +€2,122 | +58.4% |
| Taxes | 450/3 | €1,133 | €1,604 | +€471 | +41.6% |
| Remuneration and social security | 454/9 | €2,500 | €4,151 | +€1,651 | +66.0% |
| Other amounts payable | 47/48 | €42,747 | €10,177 | -€32,570 | -76.2% |
| Accrued charges and deferred income | 492/3 | €2,460 | €4,320 | +€1,860 | +75.6% |
| Remuneration, social security and pensions | 62 | €78,416 | €51,082 | -€27,335 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,675 | €19,460 | -€1,215 | -5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€279 | -€41,138 | -€40,860 | -14670.8% |
| Other operating charges | 640/8 | €4,326 | €16,673 | +€12,347 | +285.4% |
| Gross operating margin | 9900 | €127,832 | €77,990 | -€49,842 | -39.0% |
| Operating profit (loss) | 9901 | €24,693 | €31,913 | +€7,220 | +29.2% |
| Financial income | 75/76B | €2,932 | €2,727 | -€206 | -7.0% |
| Recurring financial income | 75 | €1,744 | €1,467 | -€277 | -15.9% |
| Non-recurring financial income | 76B | €1,188 | €1,259 | +€71 | +6.0% |
| Financial charges | 65/66B | €21,381 | €26,713 | +€5,332 | +24.9% |
| Recurring financial charges | 65 | €21,381 | €26,713 | +€5,332 | +24.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €6,244 | €7,927 | +€1,683 | +27.0% |
| Income taxes | 67/77 | €3,509 | €4,104 | +€596 | +17.0% |
| Profit (loss) for the period | 9904 | €2,736 | €3,823 | +€1,087 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,736 | €3,823 | +€1,087 | +39.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.