Imschoot Eric: 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.
Imschoot Eric
Largest movements
- Tangible fixed assets +€23,303
up €23,303 (+317.4%), from €7,341 to €30,645
of which Furniture and vehicles: +€22,568
- Cash +€19,365
up €19,365 (+78.1%), from €24,790 to €44,155
mainly Other debts (+€13,429) and Receivables within one year (+€12,884)
- Receivables within one year -€12,884
down €12,884 (-58.0%), from €22,223 to €9,339
of which Trade receivables: -€11,445
- Other debts +€13,429
up €13,429 (+234.1%), from €5,737 to €19,166
- Debts after one year +€10,841
up €10,841 (+3819.9%), from €284 to €11,124
- Current portion of long-term debt +€9,396
up €9,396 (+568.1%), from €1,654 to €11,049
- Reserves -€3,004
down €3,004 (-8.5%), from €35,401 to €32,397
- Tax, wage and social debts -€1,569
down €1,569 (-32.7%), from €4,797 to €3,228
- Taxes +€1,439
up €1,439 (+50.6%), from €2,844 to €4,283
- Depreciation +€1,029
up €1,029 (+9.3%), from €11,072 to €12,101
- Financial charges +€840
up €840 (+259.5%), from €324 to €1,163
- Gross operating margin +€797
up €797 (+3.3%), from €24,511 to €25,308
- Other operating charges +€483
up €483 (+75.8%), from €637 to €1,119
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 | €54,354 | €84,139 | +€29,785 | +54.8% |
| Fixed assets | 21/28 | €7,341 | €30,645 | +€23,303 | +317.4% |
| Tangible fixed assets | 22/27 | €7,341 | €30,645 | +€23,303 | +317.4% |
| Plant, machinery and equipment | 23 | €4,546 | €5,282 | +€736 | +16.2% |
| Furniture and vehicles | 24 | €2,795 | €25,363 | +€22,568 | +807.3% |
| Current assets | 29/58 | €47,013 | €53,495 | +€6,482 | +13.8% |
| Amounts receivable within one year | 40/41 | €22,223 | €9,339 | -€12,884 | -58.0% |
| Trade receivables | 40 | €17,567 | €6,122 | -€11,445 | -65.1% |
| Other amounts receivable | 41 | €4,656 | €3,217 | -€1,439 | -30.9% |
| Cash at bank and in hand | 54/58 | €24,790 | €44,155 | +€19,365 | +78.1% |
| Total equity and liabilities | 10/49 | €54,354 | €84,139 | +€29,785 | +54.8% |
| Equity | 10/15 | €40,401 | €37,397 | -€3,004 | -7.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,401 | €32,397 | -€3,004 | -8.5% |
| Distributable reserves | 133 | €35,401 | €32,397 | -€3,004 | -8.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,954 | €46,743 | +€32,789 | +235.0% |
| Amounts payable after more than one year | 17 | €284 | €11,124 | +€10,841 | +3819.9% |
| Financial debts | 170/4 | €284 | €11,124 | +€10,841 | +3819.9% |
| Amounts payable within one year | 42/48 | €13,670 | €35,615 | +€21,945 | +160.5% |
| Current portion of amounts payable after more than one year | 42 | €1,654 | €11,049 | +€9,396 | +568.1% |
| Trade debts | 44 | €1,482 | €2,171 | +€689 | +46.5% |
| Suppliers | 440/4 | €1,482 | €2,171 | +€689 | +46.5% |
| Taxes, remuneration and social security | 45 | €4,797 | €3,228 | -€1,569 | -32.7% |
| Taxes | 450/3 | €4,797 | €3,228 | -€1,569 | -32.7% |
| Other amounts payable | 47/48 | €5,737 | €19,166 | +€13,429 | +234.1% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,072 | €12,101 | +€1,029 | +9.3% |
| Other operating charges | 640/8 | €637 | €1,119 | +€483 | +75.8% |
| Gross operating margin | 9900 | €24,511 | €25,308 | +€797 | +3.3% |
| Operating profit (loss) | 9901 | €12,802 | €12,088 | -€714 | -5.6% |
| Financial income | 75/76B | €24 | €13 | -€11 | -45.8% |
| Recurring financial income | 75 | €24 | €13 | -€11 | -45.8% |
| Financial charges | 65/66B | €324 | €1,163 | +€840 | +259.5% |
| Recurring financial charges | 65 | €324 | €1,163 | +€840 | +259.5% |
| Profit (loss) for the period before taxes | 9903 | €12,503 | €10,937 | -€1,565 | -12.5% |
| Income taxes | 67/77 | €2,844 | €4,283 | +€1,439 | +50.6% |
| Profit (loss) for the period | 9904 | €9,659 | €6,655 | -€3,004 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,659 | €6,655 | -€3,004 | -31.1% |
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 1 October 2026 via checked.be.