Imroder Construct: 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.
What changed
Imroder Construct
NACE 68.121, Development of residential building projects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€21,484
2024 · €1.4m-€1.4m
Equity
€2.5m
2024 · €2.5m+€21,484
Cash
€248,689
2024 · €465,638-€216,949
Balance sheet total
€5.3m
2024 · €7.4m-€2.1m
Largest movements
Assets
- Stocks and contracts -€2.3m
down €2.3m (-38.0%), from €6.1m to €3.8m
- Receivables within one year +€469,182
up €469,182 (+124.9%), from €375,572 to €844,754
of which Trade receivables: +€422,918
- Cash -€216,949
down €216,949 (-46.6%), from €465,638 to €248,689
mainly Other debts (-€3.6m) and Receivables within one year (-€469,182)
Equity and liabilities
- Other debts -€3.6m
down €3.6m (-98.9%), from €3.7m to €39,495
- Trade debts +€1.3m
up €1.3m (+107.2%), from €1.2m to €2.4m
- Tax, wage and social debts +€234,055
up €234,055 (+1035.3%), from €22,608 to €256,663
of which Taxes: +€236,563
Income statement
- Turnover -€10.3m
down €10.3m (-61.4%), from €16.8m to €6.5m
- Goods and materials -€1.5m
down €1.5m (-19.7%), from €7.5m to €6.0m
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.
Result 2024
€1.4m
Turnover
-€10.3m
Other operating income
+€51,650
Goods and materials
+€1.5m
Services and other goods
-€139,406
Staff costs
+€48,261
Depreciation
-€24,484
Other operating charges
-€20,184
Other operating items
+€7.4m
Financial income
-€8,601
Financial charges
+€64,409
Taxes
+€134,370
Result 2025
€21,484
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.
From operations
-€160,618
Investment
-€56,066
Financing
-€265
Cash 2024
€465,638
From operations (derived)
-€160,618
Net result for the year
+€21,484
Depreciation
+€118,928
Stocks and contracts
+€2.3m
Receivables within one year
-€469,182
Deferred charges and accrued income
+€5,776
Trade debts
+€1.3m
Tax, wage and social debts
+€234,055
Other debts
-€3.6m
Investment (derived)
-€56,066
Investment in fixed assets (net)
-€56,066
Financing
-€265
Short-term financial debts
-€265
Cash 2025
€248,689
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,388,522 | €5,251,796 | -€2.1m | -28.9% |
| Fixed assets | 21/28 | €417,653 | €354,791 | -€62,862 | -15.1% |
| Intangible fixed assets | 21 | €62,217 | €40,352 | -€21,864 | -35.1% |
| Tangible fixed assets | 22/27 | €324,411 | €284,039 | -€40,373 | -12.4% |
| Plant, machinery and equipment | 23 | €19,407 | €12,823 | -€6,584 | -33.9% |
| Furniture and vehicles | 24 | €305,004 | €271,216 | -€33,788 | -11.1% |
| Financial fixed assets | 28 | €31,025 | €30,400 | -€625 | -2.0% |
| Other financial fixed assets | 284/8 | €31,025 | €30,400 | -€625 | -2.0% |
| Amounts receivable and cash guarantees | 285/8 | €31,025 | €30,400 | -€625 | -2.0% |
| Current assets | 29/58 | €6,970,869 | €4,897,005 | -€2.1m | -29.8% |
| Stocks and contracts in progress | 3 | €6,106,970 | €3,786,649 | -€2.3m | -38.0% |
| Contracts in progress | 37 | €6,106,970 | €3,786,649 | -€2.3m | -38.0% |
| Amounts receivable within one year | 40/41 | €375,572 | €844,754 | +€469,182 | +124.9% |
| Trade receivables | 40 | €354,143 | €777,061 | +€422,918 | +119.4% |
| Other amounts receivable | 41 | €21,430 | €67,694 | +€46,264 | +215.9% |
| Cash at bank and in hand | 54/58 | €465,638 | €248,689 | -€216,949 | -46.6% |
| Deferred charges and accrued income | 490/1 | €22,689 | €16,913 | -€5,776 | -25.5% |
| Total equity and liabilities | 10/49 | €7,388,522 | €5,251,796 | -€2.1m | -28.9% |
| Equity | 10/15 | €2,500,221 | €2,521,705 | +€21,484 | +0.9% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €500,221 | €521,705 | +€21,484 | +4.3% |
| Amounts payable | 17/49 | €4,888,301 | €2,730,091 | -€2.2m | -44.2% |
| Amounts payable within one year | 42/48 | €4,888,301 | €2,730,091 | -€2.2m | -44.2% |
| Financial debts | 43 | €5,474 | €5,209 | -€265 | -4.8% |
| Credit institutions | 430/8 | €5,474 | €5,209 | -€265 | -4.8% |
| Trade debts | 44 | €1,172,044 | €2,428,724 | +€1.3m | +107.2% |
| Suppliers | 440/4 | €1,172,044 | €2,428,724 | +€1.3m | +107.2% |
| Taxes, remuneration and social security | 45 | €22,608 | €256,663 | +€234,055 | +1035.3% |
| Taxes | 450/3 | €0 | €236,563 | +€236,563 | |
| Remuneration and social security | 454/9 | €22,608 | €20,100 | -€2,508 | -11.1% |
| Other amounts payable | 47/48 | €3,688,175 | €39,495 | -€3.6m | -98.9% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Operating income | 70/76A | €10,797,250 | €7,889,028 | -€2.9m | -26.9% |
| Turnover | 70 | €16,763,336 | €6,467,268 | -€10.3m | -61.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€6,197,533 | €1,138,663 | +€7.3m | |
| Other operating income | 74 | €231,447 | €283,097 | +€51,650 | +22.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €9,155,833 | €7,799,518 | -€1.4m | -14.8% |
| Goods for resale, raw materials and consumables | 60 | €7,477,467 | €6,004,610 | -€1.5m | -19.7% |
| Purchases | 600/8 | €7,477,467 | €6,004,610 | -€1.5m | -19.7% |
| Services and other goods | 61 | €1,344,935 | €1,484,340 | +€139,406 | +10.4% |
| Remuneration, social security and pensions | 62 | €217,640 | €169,378 | -€48,261 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,444 | €118,928 | +€24,484 | +25.9% |
| Other operating charges | 640/8 | €2,078 | €22,262 | +€20,184 | +971.5% |
| Non-recurring operating charges | 66A | €19,271 | €0 | -€19,271 | -100.0% |
| Operating profit (loss) | 9901 | €1,641,417 | €89,510 | -€1.6m | -94.5% |
| Financial income | 75/76B | €14,642 | €6,041 | -€8,601 | -58.7% |
| Recurring financial income | 75 | €14,642 | €6,041 | -€8,601 | -58.7% |
| Other financial income | 752/9 | €14,642 | €6,041 | -€8,601 | -58.7% |
| Financial charges | 65/66B | €124,768 | €60,359 | -€64,409 | -51.6% |
| Recurring financial charges | 65 | €124,768 | €60,359 | -€64,409 | -51.6% |
| Debt charges | 650 | €118,628 | €59,689 | -€58,939 | -49.7% |
| Other financial charges | 652/9 | €6,140 | €671 | -€5,470 | -89.1% |
| Profit (loss) for the period before taxes | 9903 | €1,531,291 | €35,192 | -€1.5m | -97.7% |
| Income taxes | 67/77 | €148,078 | €13,708 | -€134,370 | -90.7% |
| Taxes | 670/3 | €148,078 | €13,708 | -€134,370 | -90.7% |
| Profit (loss) for the period | 9904 | €1,383,213 | €21,484 | -€1.4m | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,383,213 | €21,484 | -€1.4m | -98.4% |
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 2 October 2026 via checked.be.