IMPRSS: 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.
IMPRSS
Largest movements
- Cash +€125,626
up €125,626 (+267.0%), from €47,049 to €172,674
mainly Stocks and contracts (+€75,984) and Net result for the year (+€52,003)
- Stocks and contracts -€75,984
down €75,984 (-100.0%), from €75,984 to €0
- Receivables within one year -€30,699
down €30,699 (-25.4%), from €121,091 to €90,392
of which Trade receivables: -€29,589
- Tangible fixed assets -€15,362
down €15,362 (-66.3%), from €23,178 to €7,816
of which Furniture and vehicles: -€12,741
- Reserves +€52,003
up €52,003 (+93.7%), from €55,485 to €107,488
of which Distributable reserves: +€52,003
- Other debts -€42,128
down €42,128 (-41.0%), from €102,872 to €60,745
- Current portion of long-term debt -€6,766
down €6,766 (-100.0%), from €6,766 to €0
- Gross operating margin +€26,227
up €26,227 (+21.7%), from €120,646 to €146,873
- Staff costs -€17,072
down €17,072 (-22.1%), from €77,366 to €60,294
- Taxes +€10,413
up €10,413 (+133.6%), from €7,796 to €18,209
- Depreciation -€3,478
down €3,478 (-18.3%), from €19,028 to €15,550
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 | €273,208 | €275,165 | +€1,958 | +0.7% |
| Fixed assets | 21/28 | €24,462 | €8,912 | -€15,550 | -63.6% |
| Intangible fixed assets | 21 | €1,284 | €1,096 | -€188 | -14.6% |
| Tangible fixed assets | 22/27 | €23,178 | €7,816 | -€15,362 | -66.3% |
| Land and buildings | 22 | €8,080 | €6,894 | -€1,186 | -14.7% |
| Plant, machinery and equipment | 23 | €2,357 | €922 | -€1,435 | -60.9% |
| Furniture and vehicles | 24 | €12,741 | €0 | -€12,741 | -100.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €248,746 | €266,254 | +€17,508 | +7.0% |
| Stocks and contracts in progress | 3 | €75,984 | €0 | -€75,984 | -100.0% |
| Contracts in progress | 37 | €75,984 | €0 | -€75,984 | -100.0% |
| Amounts receivable within one year | 40/41 | €121,091 | €90,392 | -€30,699 | -25.4% |
| Trade receivables | 40 | €119,935 | €90,346 | -€29,589 | -24.7% |
| Other amounts receivable | 41 | €1,156 | €46 | -€1,110 | -96.0% |
| Cash at bank and in hand | 54/58 | €47,049 | €172,674 | +€125,626 | +267.0% |
| Deferred charges and accrued income | 490/1 | €4,623 | €3,187 | -€1,436 | -31.1% |
| Total equity and liabilities | 10/49 | €273,208 | €275,165 | +€1,958 | +0.7% |
| Equity | 10/15 | €149,333 | €201,336 | +€52,003 | +34.8% |
| Contributions | 10/11 | €93,847 | €93,847 | = | 0.0% |
| Reserves | 13 | €55,485 | €107,488 | +€52,003 | +93.7% |
| Non-distributable reserves | 130/1 | €10,625 | €10,625 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,625 | €10,625 | = | 0.0% |
| Distributable reserves | 133 | €44,861 | €96,864 | +€52,003 | +115.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €123,875 | €73,830 | -€50,045 | -40.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €123,875 | €73,830 | -€50,045 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €6,766 | €0 | -€6,766 | -100.0% |
| Financial debts | 43 | €940 | €234 | -€706 | -75.1% |
| Credit institutions | 430/8 | €940 | €234 | -€706 | -75.1% |
| Taxes, remuneration and social security | 45 | €13,297 | €12,851 | -€446 | -3.4% |
| Taxes | 450/3 | €13,297 | €12,429 | -€868 | -6.5% |
| Remuneration and social security | 454/9 | €0 | €422 | +€422 | |
| Other amounts payable | 47/48 | €102,872 | €60,745 | -€42,128 | -41.0% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €77,366 | €60,294 | -€17,072 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,028 | €15,550 | -€3,478 | -18.3% |
| Other operating charges | 640/8 | €598 | €615 | +€18 | +3.0% |
| Gross operating margin | 9900 | €120,646 | €146,873 | +€26,227 | +21.7% |
| Operating profit (loss) | 9901 | €23,655 | €70,414 | +€46,759 | +197.7% |
| Financial income | 75/76B | €0 | €12 | +€12 | |
| Recurring financial income | 75 | €0 | €12 | +€12 | |
| Financial charges | 65/66B | €446 | €214 | -€232 | -52.0% |
| Recurring financial charges | 65 | €446 | €214 | -€232 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €23,209 | €70,212 | +€47,003 | +202.5% |
| Income taxes | 67/77 | €7,796 | €18,209 | +€10,413 | +133.6% |
| Profit (loss) for the period | 9904 | €15,413 | €52,003 | +€36,590 | +237.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,413 | €52,003 | +€36,590 | +237.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.