IMPRO: 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.
IMPRO
Largest movements
- Receivables within one year +€33,055
up €33,055 (+38.1%), from €86,835 to €119,889
- Cash -€24,102
down €24,102 (-25.1%), from €95,961 to €71,859
mainly Receivables within one year (-€33,055) and Trade debts (-€765)
- Reserves +€7,105
up €7,105 (+4.9%), from €144,380 to €151,486
of which Distributable reserves: +€7,105
- Tax, wage and social debts +€2,613
up €2,613 (+77.6%), from €3,367 to €5,980
- Gross operating margin -€3,219
down €3,219 (-27.8%), from €11,582 to €8,363
- Financial income +€1,105
up €1,105 (+24.4%), from €4,530 to €5,635
- Taxes -€739
down €739 (-22.0%), from €3,352 to €2,613
- Other operating charges +€549
up €549 (+14.8%), from €3,707 to €4,256
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 | €215,307 | €224,260 | +€8,953 | +4.2% |
| Fixed assets | 21/28 | €32,511 | €32,511 | = | 0.0% |
| Tangible fixed assets | 22/27 | €32,436 | €32,436 | = | 0.0% |
| Land and buildings | 22 | €32,436 | €32,436 | = | 0.0% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €182,796 | €191,749 | +€8,953 | +4.9% |
| Amounts receivable within one year | 40/41 | €86,835 | €119,889 | +€33,055 | +38.1% |
| Other amounts receivable | 41 | €86,835 | €119,889 | +€33,055 | +38.1% |
| Cash at bank and in hand | 54/58 | €95,961 | €71,859 | -€24,102 | -25.1% |
| Total equity and liabilities | 10/49 | €215,307 | €224,260 | +€8,953 | +4.2% |
| Equity | 10/15 | €206,380 | €213,486 | +€7,105 | +3.4% |
| 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 | €144,380 | €151,486 | +€7,105 | +4.9% |
| Non-distributable reserves | 130/1 | €11,200 | €11,200 | = | 0.0% |
| Legal reserve | 130 | €11,200 | €11,200 | = | 0.0% |
| Distributable reserves | 133 | €133,180 | €140,286 | +€7,105 | +5.3% |
| Amounts payable | 17/49 | €8,926 | €10,774 | +€1,848 | +20.7% |
| Amounts payable within one year | 42/48 | €8,926 | €10,774 | +€1,848 | +20.7% |
| Trade debts | 44 | €765 | - | -€765 | |
| Suppliers | 440/4 | €765 | - | -€765 | |
| Taxes, remuneration and social security | 45 | €3,367 | €5,980 | +€2,613 | +77.6% |
| Taxes | 450/3 | €3,367 | €5,980 | +€2,613 | +77.6% |
| Other amounts payable | 47/48 | €4,795 | €4,795 | = | 0.0% |
| Non-recurring operating income | 76A | €1,257 | €271 | -€986 | -78.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26 | - | -€26 | |
| Other operating charges | 640/8 | €3,707 | €4,256 | +€549 | +14.8% |
| Gross operating margin | 9900 | €11,582 | €8,363 | -€3,219 | -27.8% |
| Operating profit (loss) | 9901 | €7,850 | €4,108 | -€3,742 | -47.7% |
| Financial income | 75/76B | €4,530 | €5,635 | +€1,105 | +24.4% |
| Recurring financial income | 75 | €4,530 | €5,635 | +€1,105 | +24.4% |
| Financial charges | 65/66B | €25 | €24 | -€1 | -4.0% |
| Recurring financial charges | 65 | €25 | €24 | -€1 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €12,354 | €9,718 | -€2,636 | -21.3% |
| Income taxes | 67/77 | €3,352 | €2,613 | -€739 | -22.0% |
| Profit (loss) for the period | 9904 | €9,002 | €7,105 | -€1,897 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,002 | €7,105 | -€1,897 | -21.1% |
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 1 October 2026 via checked.be.