IMPRODENT: 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.
IMPRODENT
Largest movements
- Tangible fixed assets +€84,262
up €84,262 (+17.6%), from €477,603 to €561,865
of which Land and buildings: +€343,166
- Stocks and contracts -€72,958
down €72,958 (-9.6%), from €761,054 to €688,096
- Receivables within one year -€34,452
down €34,452 (-9.7%), from €354,862 to €320,410
of which Other amounts receivable: -€50,326
- Deferred charges and accrued income -€25,763
down €25,763 (-59.8%), from €43,081 to €17,318
- Intangible fixed assets -€20,671
down €20,671 (-46.4%), from €44,513 to €23,842
- Trade debts -€130,418
down €130,418 (-29.6%), from €440,248 to €309,830
- Debts after one year +€83,077
up €83,077 (+25.2%), from €330,233 to €413,309
- Reserves -€51,489
down €51,489 (-10.2%), from €504,774 to €453,285
of which Distributable reserves: -€51,489
- Other debts +€31,431
new in 2025: €31,431
- Tax, wage and social debts +€24,900
up €24,900 (+24.8%), from €100,213 to €125,113
of which Taxes: +€23,496
- Staff costs -€77,261
down €77,261 (-16.5%), from €467,099 to €389,838
- Taxes +€22,508
up €22,508 (+282.0%), from €7,983 to €30,491
- Depreciation +€16,831
up €16,831 (+40.8%), from €41,294 to €58,125
- Gross operating margin +€14,011
up €14,011 (+2.5%), from €556,238 to €570,249
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 | €1,818,069 | €1,766,374 | -€51,695 | -2.8% |
| Fixed assets | 21/28 | €524,716 | €588,307 | +€63,591 | +12.1% |
| Intangible fixed assets | 21 | €44,513 | €23,842 | -€20,671 | -46.4% |
| Tangible fixed assets | 22/27 | €477,603 | €561,865 | +€84,262 | +17.6% |
| Land and buildings | 22 | €83,504 | €426,670 | +€343,166 | +411.0% |
| Plant, machinery and equipment | 23 | €11,493 | €6,045 | -€5,448 | -47.4% |
| Furniture and vehicles | 24 | €28,977 | €32,468 | +€3,491 | +12.0% |
| Leasing and similar rights | 25 | - | €96,682 | +€96,682 | |
| Assets under construction and advance payments | 27 | €353,629 | - | -€353,629 | |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €1,293,352 | €1,178,066 | -€115,286 | -8.9% |
| Stocks and contracts in progress | 3 | €761,054 | €688,096 | -€72,958 | -9.6% |
| Stocks | 30/36 | €761,054 | €688,096 | -€72,958 | -9.6% |
| Amounts receivable within one year | 40/41 | €354,862 | €320,410 | -€34,452 | -9.7% |
| Trade receivables | 40 | €303,164 | €319,039 | +€15,875 | +5.2% |
| Other amounts receivable | 41 | €51,698 | €1,371 | -€50,326 | -97.3% |
| Cash at bank and in hand | 54/58 | €134,354 | €152,242 | +€17,888 | +13.3% |
| Deferred charges and accrued income | 490/1 | €43,081 | €17,318 | -€25,763 | -59.8% |
| Total equity and liabilities | 10/49 | €1,818,069 | €1,766,374 | -€51,695 | -2.8% |
| Equity | 10/15 | €523,374 | €471,885 | -€51,489 | -9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €504,774 | €453,285 | -€51,489 | -10.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €484,164 | €432,675 | -€51,489 | -10.6% |
| Amounts payable | 17/49 | €1,294,695 | €1,294,488 | -€207 | 0.0% |
| Amounts payable after more than one year | 17 | €330,233 | €413,309 | +€83,077 | +25.2% |
| Financial debts | 170/4 | €330,233 | €413,309 | +€83,077 | +25.2% |
| Amounts payable within one year | 42/48 | €955,678 | €864,620 | -€91,058 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €115,218 | €98,247 | -€16,971 | -14.7% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €440,248 | €309,830 | -€130,418 | -29.6% |
| Suppliers | 440/4 | €440,248 | €309,830 | -€130,418 | -29.6% |
| Taxes, remuneration and social security | 45 | €100,213 | €125,113 | +€24,900 | +24.8% |
| Taxes | 450/3 | €39,043 | €62,539 | +€23,496 | +60.2% |
| Remuneration and social security | 454/9 | €61,170 | €62,574 | +€1,404 | +2.3% |
| Other amounts payable | 47/48 | - | €31,431 | +€31,431 | |
| Accrued charges and deferred income | 492/3 | €8,784 | €16,558 | +€7,774 | +88.5% |
| Non-recurring operating income | 76A | €20,076 | - | -€20,076 | |
| Remuneration, social security and pensions | 62 | €467,099 | €389,838 | -€77,261 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,294 | €58,125 | +€16,831 | +40.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€382 | -€382 | |
| Other operating charges | 640/8 | €10,722 | €6,625 | -€4,097 | -38.2% |
| Gross operating margin | 9900 | €556,238 | €570,249 | +€14,011 | +2.5% |
| Operating profit (loss) | 9901 | €37,123 | €116,044 | +€78,920 | +212.6% |
| Financial income | 75/76B | €8,426 | €12,120 | +€3,694 | +43.8% |
| Recurring financial income | 75 | €8,426 | €12,120 | +€3,694 | +43.8% |
| Financial charges | 65/66B | €33,577 | €33,676 | +€99 | +0.3% |
| Recurring financial charges | 65 | €33,577 | €33,676 | +€99 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €11,973 | €94,488 | +€82,515 | +689.2% |
| Income taxes | 67/77 | €7,983 | €30,491 | +€22,508 | +282.0% |
| Profit (loss) for the period | 9904 | €3,990 | €63,997 | +€60,007 | +1503.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,990 | €63,997 | +€60,007 | +1503.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.