IMPS AIGRISSE: what changed
Two financial 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.
IMPS AIGRISSE
Largest movements
- Cash -€52,890
down €52,890 (-13.9%), from €381,292 to €328,402
mainly Receivables within one year (-€45,644) and Trade debts (-€38,402)
- Receivables within one year +€45,644
up €45,644 (+15.7%), from €290,030 to €335,674
of which Trade receivables: +€36,150
- Stocks and contracts -€27,332
down €27,332 (-27.2%), from €100,332 to €73,000
of which Contracts in progress: -€25,764
- Tangible fixed assets +€19,696
up €19,696 (+51.4%), from €38,351 to €58,047
of which Furniture and vehicles: +€28,325
- Reserves +€45,000
new in 2025: €45,000
- Trade debts -€38,402
down €38,402 (-8.9%), from €429,461 to €391,059
- Tax, wage and social debts -€14,658
down €14,658 (-21.2%), from €68,996 to €54,338
of which Remuneration and social security: -€11,100
- Provisions -€14,034
down €14,034 (-78.6%), from €17,851 to €3,818
- Profit (loss) carried forward +€8,478
up €8,478 (+2.6%), from €320,696 to €329,174
- Staff costs -€100,892
down €100,892 (-37.0%), from €272,935 to €172,043
- Provisions +€27,195
up €27,195 (+66.0%), from -€41,229 to -€14,034
- Taxes +€22,950
up €22,950 (+1,597%), from €1,437 to €24,387
- Depreciation -€6,034
down €6,034 (-32.2%), from €18,727 to €12,693
- Gross operating margin -€4,170
down €4,170 (-1.7%), from €252,716 to €248,546
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.
Derived cash bridge
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 | €842,005 | €828,389 | -€13,616 | -1.6% |
| Fixed assets | 21/28 | €38,351 | €58,047 | +€19,696 | +51.4% |
| Tangible fixed assets | 22/27 | €38,351 | €58,047 | +€19,696 | +51.4% |
| Plant, machinery and equipment | 23 | €38,351 | €29,722 | -€8,629 | -22.5% |
| Furniture and vehicles | 24 | - | €28,325 | +€28,325 | |
| Current assets | 29/58 | €803,654 | €770,342 | -€33,312 | -4.1% |
| Stocks and contracts in progress | 3 | €100,332 | €73,000 | -€27,332 | -27.2% |
| Stocks | 30/36 | €74,568 | €73,000 | -€1,568 | -2.1% |
| Contracts in progress | 37 | €25,764 | - | -€25,764 | |
| Amounts receivable within one year | 40/41 | €290,030 | €335,674 | +€45,644 | +15.7% |
| Trade receivables | 40 | €148,506 | €184,656 | +€36,150 | +24.3% |
| Other amounts receivable | 41 | €141,524 | €151,019 | +€9,494 | +6.7% |
| Cash at bank and in hand | 54/58 | €381,292 | €328,402 | -€52,890 | -13.9% |
| Deferred charges and accrued income | 490/1 | €32,000 | €33,265 | +€1,265 | +4.0% |
| Total equity and liabilities | 10/49 | €842,005 | €828,389 | -€13,616 | -1.6% |
| Equity | 10/15 | €325,696 | €379,174 | +€53,478 | +16.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €45,000 | +€45,000 | |
| Distributable reserves | 133 | - | €45,000 | +€45,000 | |
| Profit (loss) carried forward | 14 | €320,696 | €329,174 | +€8,478 | +2.6% |
| Provisions and deferred taxes | 16 | €17,851 | €3,818 | -€14,034 | -78.6% |
| Provisions for liabilities and charges | 160/5 | €17,851 | €3,818 | -€14,034 | -78.6% |
| Other liabilities and charges | 164/5 | €17,851 | €3,818 | -€14,034 | -78.6% |
| Amounts payable | 17/49 | €498,457 | €445,397 | -€53,060 | -10.6% |
| Amounts payable within one year | 42/48 | €498,457 | €445,397 | -€53,060 | -10.6% |
| Trade debts | 44 | €429,461 | €391,059 | -€38,402 | -8.9% |
| Suppliers | 440/4 | €429,461 | €391,059 | -€38,402 | -8.9% |
| Taxes, remuneration and social security | 45 | €68,996 | €54,338 | -€14,658 | -21.2% |
| Taxes | 450/3 | €38,728 | €35,170 | -€3,558 | -9.2% |
| Remuneration and social security | 454/9 | €30,268 | €19,168 | -€11,100 | -36.7% |
| Remuneration, social security and pensions | 62 | €272,935 | €172,043 | -€100,892 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,727 | €12,693 | -€6,034 | -32.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€41,229 | -€14,034 | +€27,195 | +66.0% |
| Other operating charges | 640/8 | €1,733 | €1,637 | -€96 | -5.5% |
| Gross operating margin | 9900 | €252,716 | €248,546 | -€4,170 | -1.7% |
| Operating profit (loss) | 9901 | €550 | €76,206 | +€75,656 | +13,758% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €259 | -€221 | -€479 | |
| Recurring financial charges | 65 | €259 | -€221 | -€479 | |
| Profit (loss) for the period before taxes | 9903 | €291 | €76,428 | +€76,137 | +26,148% |
| Income taxes | 67/77 | €1,437 | €24,387 | +€22,950 | +1,597% |
| Profit (loss) for the period | 9904 | -€1,146 | €52,041 | +€53,186 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,146 | €52,041 | +€53,186 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.