IMS PROPRETE: 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.
IMS PROPRETE
Largest movements
- Tangible fixed assets -€14,284
down €14,284 (-56.6%), from €25,222 to €10,938
of which Furniture and vehicles: -€14,284
- Receivables within one year +€12,454
up €12,454 (+3.0%), from €417,389 to €429,842
of which Other amounts receivable: +€50,890
- Profit (loss) carried forward -€40,140
down €40,140 (-17.3%), from €232,201 to €192,061
- Trade debts +€27,339
up €27,339 (+14.3%), from €191,127 to €218,466
- Tax, wage and social debts +€7,661
up €7,661 (+25.8%), from €29,740 to €37,401
of which Remuneration and social security: +€5,944
- Turnover -€2.1m
no longer reported in 2023 (was €2.1m)
- Purchases and services -€1.8m
no longer reported in 2023 (was €1.8m)
- Gross operating margin -€115,215
down €115,215 (-41.7%), from €276,177 to €160,962
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €544,905 | €537,790 | -€7,115 | -1.3% |
| Fixed assets | 21/28 | €37,341 | €23,056 | -€14,284 | -38.3% |
| Tangible fixed assets | 22/27 | €25,222 | €10,938 | -€14,284 | -56.6% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €25,222 | €10,938 | -€14,284 | -56.6% |
| Financial fixed assets | 28 | €12,119 | €12,119 | = | 0.0% |
| Current assets | 29/58 | €507,565 | €514,734 | +€7,169 | +1.4% |
| Amounts receivable within one year | 40/41 | €417,389 | €429,842 | +€12,454 | +3.0% |
| Trade receivables | 40 | €402,103 | €363,668 | -€38,436 | -9.6% |
| Other amounts receivable | 41 | €15,285 | €66,175 | +€50,890 | +332.9% |
| Cash at bank and in hand | 54/58 | €10,000 | €4,716 | -€5,285 | -52.8% |
| Deferred charges and accrued income | 490/1 | €80,176 | €80,176 | = | 0.0% |
| Total equity and liabilities | 10/49 | €544,905 | €537,790 | -€7,115 | -1.3% |
| Equity | 10/15 | €240,185 | €200,045 | -€40,140 | -16.7% |
| Contributions | 10/11 | €6,124 | €6,124 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €232,201 | €192,061 | -€40,140 | -17.3% |
| Amounts payable | 17/49 | €304,720 | €337,745 | +€33,025 | +10.8% |
| Amounts payable within one year | 42/48 | €304,720 | €337,745 | +€33,025 | +10.8% |
| Trade debts | 44 | €191,127 | €218,466 | +€27,339 | +14.3% |
| Suppliers | 440/4 | €191,127 | €218,466 | +€27,339 | +14.3% |
| Taxes, remuneration and social security | 45 | €29,740 | €37,401 | +€7,661 | +25.8% |
| Taxes | 450/3 | €872 | €2,589 | +€1,717 | +196.9% |
| Remuneration and social security | 454/9 | €28,868 | €34,812 | +€5,944 | +20.6% |
| Other amounts payable | 47/48 | €83,853 | €81,878 | -€1,975 | -2.4% |
| Turnover | 70 | €2,054,189 | - | -€2.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,778,012 | - | -€1.8m | |
| Remuneration, social security and pensions | 62 | €170,734 | €159,327 | -€11,406 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,816 | €14,753 | -€6,063 | -29.1% |
| Other operating charges | 640/8 | €7,152 | €3,043 | -€4,109 | -57.5% |
| Gross operating margin | 9900 | €276,177 | €160,962 | -€115,215 | -41.7% |
| Operating profit (loss) | 9901 | €77,476 | -€16,161 | -€93,637 | |
| Financial charges | 65/66B | €1,715 | €1,350 | -€365 | -21.3% |
| Recurring financial charges | 65 | €1,715 | €1,350 | -€365 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €75,761 | -€17,512 | -€93,272 | |
| Income taxes | 67/77 | €37,506 | €22,629 | -€14,877 | -39.7% |
| Profit (loss) for the period | 9904 | €38,255 | -€40,140 | -€78,395 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,255 | -€40,140 | -€78,395 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.