L'Imprévu carré: 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'Imprévu carré
Largest movements
- Receivables within one year -€2,166
down €2,166 (-76.0%), from €2,849 to €683
of which Other amounts receivable: -€1,500
- Intangible fixed assets -€1,038
down €1,038 (-34.3%), from €3,024 to €1,987
- Tangible fixed assets -€765
down €765 (-48.1%), from €1,592 to €827
of which Furniture and vehicles: -€726
- Cash +€437
up €437 (+8.2%), from €5,346 to €5,783
mainly Trade debts (+€4,288) and Tax, wage and social debts (+€3,646)
- Stocks and contracts +€419
up €419 (+138%), from €304 to €723
- Profit (loss) carried forward -€10,711
down €10,711 (-31.9%), from -€33,562 to -€44,273
- Trade debts +€4,288
up €4,288 (+143%), from €3,000 to €7,288
- Tax, wage and social debts +€3,646
up €3,646 (+15.9%), from €22,942 to €26,588
of which Remuneration and social security: +€2,183
- Other debts -€597
down €597 (-4.1%), from €14,497 to €13,900
- Gross operating margin -€10,199
down €10,199 (-73.9%), from €13,795 to €3,596
- Staff costs +€3,508
up €3,508 (+148%), from €2,374 to €5,882
- Depreciation -€2,156
down €2,156 (-54.5%), from €3,959 to €1,803
- Other operating charges -€939
down €939 (-23.6%), from €3,973 to €3,034
- Financial charges +€769
up €769 (+27.3%), from €2,820 to €3,589
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.
Derived cash bridge
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 | €13,377 | €10,003 | -€3,374 | -25.2% |
| Fixed assets | 21/28 | €4,617 | €2,814 | -€1,803 | -39.1% |
| Intangible fixed assets | 21 | €3,024 | €1,987 | -€1,038 | -34.3% |
| Tangible fixed assets | 22/27 | €1,592 | €827 | -€765 | -48.1% |
| Plant, machinery and equipment | 23 | €39 | €0 | -€39 | -100% |
| Furniture and vehicles | 24 | €1,553 | €827 | -€726 | -46.8% |
| Current assets | 29/58 | €8,760 | €7,189 | -€1,571 | -17.9% |
| Amounts receivable after more than one year | 29 | €260 | - | -€260 | |
| Other amounts receivable | 291 | €260 | - | -€260 | |
| Stocks and contracts in progress | 3 | €304 | €723 | +€419 | +138% |
| Stocks | 30/36 | €304 | €723 | +€419 | +138% |
| Amounts receivable within one year | 40/41 | €2,849 | €683 | -€2,166 | -76.0% |
| Trade receivables | 40 | €666 | €0 | -€666 | -100% |
| Other amounts receivable | 41 | €2,183 | €683 | -€1,500 | -68.7% |
| Cash at bank and in hand | 54/58 | €5,346 | €5,783 | +€437 | +8.2% |
| Total equity and liabilities | 10/49 | €13,377 | €10,003 | -€3,374 | -25.2% |
| Equity | 10/15 | -€27,062 | -€37,773 | -€10,711 | -39.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,562 | -€44,273 | -€10,711 | -31.9% |
| Amounts payable | 17/49 | €40,439 | €47,776 | +€7,337 | +18.1% |
| Amounts payable within one year | 42/48 | €40,439 | €47,776 | +€7,337 | +18.1% |
| Trade debts | 44 | €3,000 | €7,288 | +€4,288 | +143% |
| Suppliers | 440/4 | €3,000 | €7,288 | +€4,288 | +143% |
| Taxes, remuneration and social security | 45 | €22,942 | €26,588 | +€3,646 | +15.9% |
| Taxes | 450/3 | €21,357 | €22,820 | +€1,463 | +6.8% |
| Remuneration and social security | 454/9 | €1,585 | €3,768 | +€2,183 | +138% |
| Other amounts payable | 47/48 | €14,497 | €13,900 | -€597 | -4.1% |
| Remuneration, social security and pensions | 62 | €2,374 | €5,882 | +€3,508 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,959 | €1,803 | -€2,156 | -54.5% |
| Other operating charges | 640/8 | €3,973 | €3,034 | -€939 | -23.6% |
| Gross operating margin | 9900 | €13,795 | €3,596 | -€10,199 | -73.9% |
| Operating profit (loss) | 9901 | €3,490 | -€7,122 | -€10,612 | |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Financial charges | 65/66B | €2,820 | €3,589 | +€769 | +27.3% |
| Recurring financial charges | 65 | €2,820 | €3,589 | +€769 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €670 | -€10,711 | -€11,381 | |
| Profit (loss) for the period | 9904 | €670 | -€10,711 | -€11,381 | |
| Profit (loss) for the period to be appropriated | 9905 | €670 | -€10,711 | -€11,381 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.