L'IMPERATRICE: 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.
L'IMPERATRICE
Largest movements
- Financial fixed assets +€2,000
up €2,000 (+58.1%), from €3,443 to €5,443
- Tangible fixed assets -€1,328
down €1,328 (-42.7%), from €3,111 to €1,783
of which Plant, machinery and equipment: -€1,155
- Cash +€762
up €762 (+14.7%), from €5,190 to €5,953
mainly Other debts (+€7,801) and Trade debts (+€6,179)
- Stocks and contracts -€340
down €340 (-16.0%), from €2,121 to €1,781
- Deferred charges and accrued income -€199
no longer reported in 2024 (was €199)
- Other debts +€7,801
up €7,801 (+2,346%), from €332 to €8,134
- Profit (loss) carried forward -€7,794
down €7,794 (-42.1%), from -€18,500 to -€26,294
- Advances received -€6,680
no longer reported in 2024 (was €6,680)
- Trade debts +€6,179
up €6,179 (+48.7%), from €12,683 to €18,862
- Tax, wage and social debts +€1,061
up €1,061 (+16.0%), from €6,647 to €7,708
of which Taxes: +€2,117
- Staff costs +€18,491
up €18,491 (+26.6%), from €69,452 to €87,943
- Gross operating margin +€17,597
up €17,597 (+23.8%), from €73,896 to €91,493
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,908 | €16,651 | +€743 | +4.7% |
| Fixed assets | 21/28 | €6,554 | €7,226 | +€672 | +10.3% |
| Tangible fixed assets | 22/27 | €3,111 | €1,783 | -€1,328 | -42.7% |
| Plant, machinery and equipment | 23 | €2,663 | €1,508 | -€1,155 | -43.4% |
| Furniture and vehicles | 24 | €448 | €275 | -€173 | -38.6% |
| Financial fixed assets | 28 | €3,443 | €5,443 | +€2,000 | +58.1% |
| Current assets | 29/58 | €9,354 | €9,425 | +€71 | +0.8% |
| Stocks and contracts in progress | 3 | €2,121 | €1,781 | -€340 | -16.0% |
| Stocks | 30/36 | €2,121 | €1,781 | -€340 | -16.0% |
| Amounts receivable within one year | 40/41 | €1,843 | €1,692 | -€151 | -8.2% |
| Other amounts receivable | 41 | €1,843 | €1,692 | -€151 | -8.2% |
| Cash at bank and in hand | 54/58 | €5,190 | €5,953 | +€762 | +14.7% |
| Deferred charges and accrued income | 490/1 | €199 | - | -€199 | |
| Total equity and liabilities | 10/49 | €15,908 | €16,651 | +€743 | +4.7% |
| Equity | 10/15 | -€10,435 | -€18,229 | -€7,794 | -74.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 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 | -€18,500 | -€26,294 | -€7,794 | -42.1% |
| Amounts payable | 17/49 | €26,343 | €34,880 | +€8,537 | +32.4% |
| Amounts payable within one year | 42/48 | €26,343 | €34,880 | +€8,537 | +32.4% |
| Financial debts | 43 | - | €176 | +€176 | |
| Credit institutions | 430/8 | - | €176 | +€176 | |
| Trade debts | 44 | €12,683 | €18,862 | +€6,179 | +48.7% |
| Suppliers | 440/4 | €12,683 | €18,862 | +€6,179 | +48.7% |
| Advances received on contracts in progress | 46 | €6,680 | - | -€6,680 | |
| Taxes, remuneration and social security | 45 | €6,647 | €7,708 | +€1,061 | +16.0% |
| Taxes | 450/3 | €127 | €2,244 | +€2,117 | +1,666% |
| Remuneration and social security | 454/9 | €6,520 | €5,464 | -€1,056 | -16.2% |
| Other amounts payable | 47/48 | €332 | €8,134 | +€7,801 | +2,346% |
| Remuneration, social security and pensions | 62 | €69,452 | €87,943 | +€18,491 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,373 | €1,328 | -€45 | -3.3% |
| Other operating charges | 640/8 | €7,733 | €7,621 | -€112 | -1.5% |
| Non-recurring operating charges | 66A | €5,580 | - | -€5,580 | |
| Gross operating margin | 9900 | €73,896 | €91,493 | +€17,597 | +23.8% |
| Operating profit (loss) | 9901 | -€10,243 | -€5,398 | +€4,844 | +47.3% |
| Financial charges | 65/66B | €2,181 | €2,395 | +€214 | +9.8% |
| Recurring financial charges | 65 | €2,181 | €2,395 | +€214 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,424 | -€7,794 | +€4,630 | +37.3% |
| Profit (loss) for the period | 9904 | -€12,424 | -€7,794 | +€4,630 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,424 | -€7,794 | +€4,630 | +37.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.