Impy: 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.
Impy
Largest movements
- Receivables within one year +€27,438
up €27,438 (+147.9%), from €18,556 to €45,994
of which Trade receivables: +€24,904
- Tangible fixed assets -€15,139
down €15,139 (-11.8%), from €128,758 to €113,619
- Stocks and contracts +€7,500
up €7,500 (+115.4%), from €6,500 to €14,000
- Advances received +€20,526
new in 2025: €20,526
- Profit (loss) carried forward +€19,872
up €19,872 (+12878.0%), from €154 to €20,026
- Other debts -€15,500
down €15,500 (-94.9%), from €16,333 to €833
- Debts after one year -€15,275
down €15,275 (-16.0%), from €95,239 to €79,964
- Trade debts +€9,269
up €9,269 (+94.5%), from €9,811 to €19,080
- Gross operating margin +€2,583
up €2,583 (+6.2%), from €41,646 to €44,229
- Depreciation -€2,337
down €2,337 (-13.4%), from €17,476 to €15,139
- Financial charges -€1,666
down €1,666 (-42.7%), from €3,899 to €2,232
- Taxes +€1,467
up €1,467 (+34.7%), from €4,233 to €5,700
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 | €166,552 | €184,652 | +€18,099 | +10.9% |
| Fixed assets | 21/28 | €128,758 | €113,619 | -€15,139 | -11.8% |
| Tangible fixed assets | 22/27 | €128,758 | €113,619 | -€15,139 | -11.8% |
| Plant, machinery and equipment | 23 | €6,331 | €3,546 | -€2,786 | -44.0% |
| Furniture and vehicles | 24 | €13,937 | €8,187 | -€5,751 | -41.3% |
| Other tangible fixed assets | 26 | €108,489 | €101,887 | -€6,603 | -6.1% |
| Current assets | 29/58 | €37,795 | €71,033 | +€33,238 | +87.9% |
| Stocks and contracts in progress | 3 | €6,500 | €14,000 | +€7,500 | +115.4% |
| Stocks | 30/36 | €6,500 | €14,000 | +€7,500 | +115.4% |
| Amounts receivable within one year | 40/41 | €18,556 | €45,994 | +€27,438 | +147.9% |
| Trade receivables | 40 | €7,266 | €32,170 | +€24,904 | +342.7% |
| Other amounts receivable | 41 | €11,290 | €13,824 | +€2,534 | +22.4% |
| Cash at bank and in hand | 54/58 | €6,192 | €4,721 | -€1,471 | -23.8% |
| Deferred charges and accrued income | 490/1 | €6,546 | €6,317 | -€229 | -3.5% |
| Total equity and liabilities | 10/49 | €166,552 | €184,652 | +€18,099 | +10.9% |
| Equity | 10/15 | €21,078 | €40,950 | +€19,872 | +94.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €19,923 | €19,923 | = | 0.0% |
| Distributable reserves | 133 | €19,923 | €19,923 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154 | €20,026 | +€19,872 | +12878.0% |
| Amounts payable | 17/49 | €145,475 | €143,702 | -€1,773 | -1.2% |
| Amounts payable after more than one year | 17 | €95,239 | €79,964 | -€15,275 | -16.0% |
| Financial debts | 170/4 | €95,239 | €79,964 | -€15,275 | -16.0% |
| Amounts payable within one year | 42/48 | €44,972 | €59,148 | +€14,175 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €15,453 | €15,275 | -€177 | -1.1% |
| Trade debts | 44 | €9,811 | €19,080 | +€9,269 | +94.5% |
| Suppliers | 440/4 | €9,811 | €19,080 | +€9,269 | +94.5% |
| Advances received on contracts in progress | 46 | - | €20,526 | +€20,526 | |
| Taxes, remuneration and social security | 45 | €3,376 | €3,433 | +€58 | +1.7% |
| Taxes | 450/3 | €3,376 | €3,433 | +€58 | +1.7% |
| Other amounts payable | 47/48 | €16,333 | €833 | -€15,500 | -94.9% |
| Accrued charges and deferred income | 492/3 | €5,263 | €4,590 | -€673 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,476 | €15,139 | -€2,337 | -13.4% |
| Other operating charges | 640/8 | €642 | €476 | -€166 | -25.9% |
| Gross operating margin | 9900 | €41,646 | €44,229 | +€2,583 | +6.2% |
| Operating profit (loss) | 9901 | €23,528 | €28,615 | +€5,087 | +21.6% |
| Financial income | 75/76B | €53 | €23 | -€30 | -56.7% |
| Recurring financial income | 75 | €53 | €23 | -€30 | -56.7% |
| Financial charges | 65/66B | €3,899 | €2,232 | -€1,666 | -42.7% |
| Recurring financial charges | 65 | €3,899 | €2,232 | -€1,666 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €19,682 | €26,405 | +€6,723 | +34.2% |
| Income taxes | 67/77 | €4,233 | €5,700 | +€1,467 | +34.7% |
| Profit (loss) for the period | 9904 | €15,449 | €20,705 | +€5,256 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,449 | €20,705 | +€5,256 | +34.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.