IMPROCO: 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.
IMPROCO
Largest movements
- Receivables within one year -€33,459
down €33,459 (-71.2%), from €46,999 to €13,540
of which Trade receivables: -€36,793
- Cash +€32,998
up €32,998 (+64.3%), from €51,298 to €84,296
mainly Receivables within one year (+€33,459) and Tax, wage and social debts (+€9,723)
- Tangible fixed assets -€1,190
down €1,190 (-27.9%), from €4,263 to €3,073
- Tax, wage and social debts +€9,723
up €9,723 (+251.4%), from €3,868 to €13,591
- Trade debts -€6,487
down €6,487 (-94.3%), from €6,877 to €390
- Profit (loss) carried forward -€4,677
down €4,677 (-5.6%), from €84,144 to €79,467
- Taxes +€3,626
up €3,626 (+1140.3%), from €318 to €3,944
- Gross operating margin +€1,519
up €1,519, from -€277 to €1,242
- Depreciation +€1,057
up €1,057 (+794.8%), from €133 to €1,190
- Other operating charges -€369
down €369 (-28.5%), from €1,297 to €928
- Financial income +€85
up €85 (+39.2%), from €217 to €302
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 | €103,660 | €101,508 | -€2,152 | -2.1% |
| Fixed assets | 21/28 | €4,363 | €3,673 | -€690 | -15.8% |
| Tangible fixed assets | 22/27 | €4,263 | €3,073 | -€1,190 | -27.9% |
| Furniture and vehicles | 24 | €4,263 | €3,073 | -€1,190 | -27.9% |
| Financial fixed assets | 28 | €100 | €600 | +€500 | +500.0% |
| Current assets | 29/58 | €99,297 | €97,836 | -€1,461 | -1.5% |
| Amounts receivable within one year | 40/41 | €46,999 | €13,540 | -€33,459 | -71.2% |
| Trade receivables | 40 | €46,987 | €10,194 | -€36,793 | -78.3% |
| Other amounts receivable | 41 | €12 | €3,346 | +€3,334 | +27785.4% |
| Cash at bank and in hand | 54/58 | €51,298 | €84,296 | +€32,998 | +64.3% |
| Deferred charges and accrued income | 490/1 | €1,000 | €0 | -€1,000 | -100.0% |
| Total equity and liabilities | 10/49 | €103,660 | €101,508 | -€2,152 | -2.1% |
| Equity | 10/15 | €92,204 | €87,527 | -€4,677 | -5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €84,144 | €79,467 | -€4,677 | -5.6% |
| Amounts payable | 17/49 | €11,456 | €13,981 | +€2,525 | +22.0% |
| Amounts payable within one year | 42/48 | €11,456 | €13,981 | +€2,525 | +22.0% |
| Trade debts | 44 | €6,877 | €390 | -€6,487 | -94.3% |
| Suppliers | 440/4 | €6,877 | €390 | -€6,487 | -94.3% |
| Taxes, remuneration and social security | 45 | €3,868 | €13,591 | +€9,723 | +251.4% |
| Taxes | 450/3 | €3,868 | €13,591 | +€9,723 | +251.4% |
| Other amounts payable | 47/48 | €711 | - | -€711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133 | €1,190 | +€1,057 | +794.8% |
| Other operating charges | 640/8 | €1,297 | €928 | -€369 | -28.5% |
| Gross operating margin | 9900 | -€277 | €1,242 | +€1,519 | |
| Operating profit (loss) | 9901 | -€1,707 | -€876 | +€831 | +48.7% |
| Financial income | 75/76B | €217 | €302 | +€85 | +39.2% |
| Recurring financial income | 75 | €217 | €302 | +€85 | +39.2% |
| Financial charges | 65/66B | €114 | €159 | +€45 | +39.0% |
| Recurring financial charges | 65 | €114 | €159 | +€45 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,604 | -€732 | +€872 | +54.3% |
| Income taxes | 67/77 | €318 | €3,944 | +€3,626 | +1140.3% |
| Profit (loss) for the period | 9904 | -€1,922 | -€4,677 | -€2,755 | -143.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,922 | -€4,677 | -€2,755 | -143.3% |
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 8 October 2026 via checked.be.