IPM INTERIEUR: 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.
IPM INTERIEUR
Largest movements
- Cash -€119,609
down €119,609 (-61.2%), from €195,469 to €75,860
mainly Contributions, distributions and other (-€90,005) and Receivables within one year (-€78,502)
- Receivables within one year +€78,502
up €78,502 (+54.5%), from €144,062 to €222,564
of which Trade receivables: +€82,650
- Tangible fixed assets -€6,576
down €6,576 (-18.9%), from €34,729 to €28,153
of which Furniture and vehicles: -€6,576
- Trade debts -€33,572
down €33,572 (-51.3%), from €65,489 to €31,917
- Profit (loss) carried forward -€28,913
down €28,913 (-13.2%), from €219,597 to €190,684
- Tax, wage and social debts +€13,826
up €13,826 (+80.2%), from €17,247 to €31,073
of which Taxes: +€31,073
- Other debts +€5,000
up €5,000 (+10.2%), from €49,000 to €54,000
- Gross operating margin +€129,733
up €129,733 (+1370.4%), from €9,467 to €139,200
- Purchases and services -€89,604
down €89,604 (-13.4%), from €666,548 to €576,944
- Staff costs +€25,895
up €25,895 (+76.6%), from €33,806 to €59,701
- Taxes -€20,532
down €20,532 (-63.0%), from €32,582 to €12,050
- Depreciation +€6,576
new in 2025: €6,576
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 | €374,260 | €326,577 | -€47,683 | -12.7% |
| Fixed assets | 21/28 | €34,729 | €28,153 | -€6,576 | -18.9% |
| Tangible fixed assets | 22/27 | €34,729 | €28,153 | -€6,576 | -18.9% |
| Plant, machinery and equipment | 23 | €1,849 | €1,849 | = | 0.0% |
| Furniture and vehicles | 24 | €32,880 | €26,304 | -€6,576 | -20.0% |
| Current assets | 29/58 | €339,531 | €298,424 | -€41,107 | -12.1% |
| Amounts receivable within one year | 40/41 | €144,062 | €222,564 | +€78,502 | +54.5% |
| Trade receivables | 40 | €96,014 | €178,664 | +€82,650 | +86.1% |
| Other amounts receivable | 41 | €48,048 | €43,900 | -€4,148 | -8.6% |
| Cash at bank and in hand | 54/58 | €195,469 | €75,860 | -€119,609 | -61.2% |
| Total equity and liabilities | 10/49 | €374,260 | €326,577 | -€47,683 | -12.7% |
| Equity | 10/15 | €238,182 | €209,269 | -€28,913 | -12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,385 | €12,385 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,385 | €12,385 | = | 0.0% |
| Legal reserve | 130 | €621 | €621 | = | 0.0% |
| Other | 1319 | €11,764 | €11,764 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219,597 | €190,684 | -€28,913 | -13.2% |
| Amounts payable | 17/49 | €136,078 | €117,308 | -€18,770 | -13.8% |
| Amounts payable after more than one year | 17 | €2,629 | - | -€2,629 | |
| Financial debts | 170/4 | €2,629 | - | -€2,629 | |
| Amounts payable within one year | 42/48 | €133,449 | €117,308 | -€16,141 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €1,713 | €318 | -€1,395 | -81.4% |
| Trade debts | 44 | €65,489 | €31,917 | -€33,572 | -51.3% |
| Suppliers | 440/4 | €65,489 | €31,917 | -€33,572 | -51.3% |
| Taxes, remuneration and social security | 45 | €17,247 | €31,073 | +€13,826 | +80.2% |
| Taxes | 450/3 | - | €31,073 | +€31,073 | |
| Remuneration and social security | 454/9 | €17,247 | - | -€17,247 | |
| Other amounts payable | 47/48 | €49,000 | €54,000 | +€5,000 | +10.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €666,548 | €576,944 | -€89,604 | -13.4% |
| Remuneration, social security and pensions | 62 | €33,806 | €59,701 | +€25,895 | +76.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,576 | +€6,576 | |
| Other operating charges | 640/8 | €4,160 | €1,011 | -€3,149 | -75.7% |
| Gross operating margin | 9900 | €9,467 | €139,200 | +€129,733 | +1370.4% |
| Operating profit (loss) | 9901 | -€28,499 | €71,912 | +€100,411 | |
| Financial income | 75/76B | €604 | €2,780 | +€2,176 | +360.3% |
| Recurring financial income | 75 | €604 | €1,545 | +€941 | +155.8% |
| Non-recurring financial income | 76B | - | €1,235 | +€1,235 | |
| Financial charges | 65/66B | €214 | €1,550 | +€1,336 | +624.3% |
| Recurring financial charges | 65 | €214 | €1,550 | +€1,336 | +624.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,109 | €73,142 | +€101,251 | |
| Income taxes | 67/77 | €32,582 | €12,050 | -€20,532 | -63.0% |
| Profit (loss) for the period | 9904 | -€60,691 | €61,092 | +€121,783 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,691 | €61,092 | +€121,783 |
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 5 October 2026 via checked.be.