ImProof: 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.
ImProof
Largest movements
- Cash +€51,735
up €51,735 (+14.8%), from €350,074 to €401,809
mainly Net result for the year (+€62,355) and Depreciation (+€14,740)
- Receivables within one year +€16,661
up €16,661 (+9.4%), from €178,153 to €194,814
of which Other amounts receivable: +€18,250
- Tangible fixed assets -€11,823
down €11,823 (-9.1%), from €129,512 to €117,689
of which Land and buildings: -€6,293
- Reserves +€62,355
up €62,355 (+8.7%), from €717,454 to €779,809
of which Distributable reserves: +€62,911
- Gross operating margin -€7,256
down €7,256 (-7.2%), from €101,362 to €94,106
- Taxes -€2,358
down €2,358 (-8.4%), from €28,181 to €25,822
- Financial income -€2,099
down €2,099 (-17.3%), from €12,098 to €9,999
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 | €750,991 | €803,534 | +€52,544 | +7.0% |
| Fixed assets | 21/28 | €129,512 | €117,689 | -€11,823 | -9.1% |
| Tangible fixed assets | 22/27 | €129,512 | €117,689 | -€11,823 | -9.1% |
| Land and buildings | 22 | €108,633 | €102,340 | -€6,293 | -5.8% |
| Furniture and vehicles | 24 | €20,879 | €15,349 | -€5,530 | -26.5% |
| Current assets | 29/58 | €621,479 | €685,845 | +€64,366 | +10.4% |
| Amounts receivable after more than one year | 29 | €77,664 | €77,664 | = | 0.0% |
| Other amounts receivable | 291 | €77,664 | €77,664 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €178,153 | €194,814 | +€16,661 | +9.4% |
| Trade receivables | 40 | €46,585 | €44,996 | -€1,589 | -3.4% |
| Other amounts receivable | 41 | €131,568 | €149,819 | +€18,250 | +13.9% |
| Cash at bank and in hand | 54/58 | €350,074 | €401,809 | +€51,735 | +14.8% |
| Deferred charges and accrued income | 490/1 | €15,588 | €11,558 | -€4,030 | -25.9% |
| Total equity and liabilities | 10/49 | €750,991 | €803,534 | +€52,544 | +7.0% |
| Equity | 10/15 | €723,654 | €786,009 | +€62,355 | +8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €717,454 | €779,809 | +€62,355 | +8.7% |
| Tax-exempt reserves | 132 | €59,007 | €58,451 | -€556 | -0.9% |
| Distributable reserves | 133 | €658,447 | €721,358 | +€62,911 | +9.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €2,461 | €2,319 | -€143 | -5.8% |
| Deferred taxes | 168 | €2,461 | €2,319 | -€143 | -5.8% |
| Amounts payable | 17/49 | €24,875 | €15,206 | -€9,668 | -38.9% |
| Amounts payable within one year | 42/48 | €21,282 | €15,206 | -€6,076 | -28.5% |
| Trade debts | 44 | €1,371 | €26 | -€1,345 | -98.1% |
| Suppliers | 440/4 | €1,371 | €26 | -€1,345 | -98.1% |
| Taxes, remuneration and social security | 45 | €19,911 | €15,180 | -€4,731 | -23.8% |
| Taxes | 450/3 | €19,911 | €15,180 | -€4,731 | -23.8% |
| Accrued charges and deferred income | 492/3 | €3,593 | €0 | -€3,593 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,798 | €14,740 | -€58 | -0.4% |
| Other operating charges | 640/8 | €1,420 | €1,069 | -€351 | -24.8% |
| Gross operating margin | 9900 | €101,362 | €94,106 | -€7,256 | -7.2% |
| Operating profit (loss) | 9901 | €85,144 | €78,298 | -€6,846 | -8.0% |
| Financial income | 75/76B | €12,098 | €9,999 | -€2,099 | -17.3% |
| Recurring financial income | 75 | €12,098 | €9,999 | -€2,099 | -17.3% |
| Financial charges | 65/66B | €274 | €262 | -€12 | -4.4% |
| Recurring financial charges | 65 | €274 | €262 | -€12 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €96,967 | €88,034 | -€8,933 | -9.2% |
| Transfer from deferred taxes | 780 | €143 | €143 | = | 0.0% |
| Income taxes | 67/77 | €28,181 | €25,822 | -€2,358 | -8.4% |
| Profit (loss) for the period | 9904 | €68,929 | €62,355 | -€6,575 | -9.5% |
| Transfer from tax-exempt reserves | 789 | €556 | €556 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,486 | €62,911 | -€6,575 | -9.5% |
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.