O-IMPERIUM: 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.
O-IMPERIUM
Largest movements
- Receivables within one year +€6,060
up €6,060 (+1,474%), from €411 to €6,471
of which Trade receivables: +€6,313
- Cash -€279
down €279 (-1.5%), from €19,223 to €18,944
mainly Receivables within one year (-€6,060) and Other debts (-€3,591)
- Profit (loss) carried forward +€7,282
up €7,282 (+64.4%), from €11,308 to €18,590
- Other debts -€3,591
down €3,591 (-94.3%), from €3,807 to €216
- Tax, wage and social debts +€1,848
up €1,848 (+65.4%), from €2,827 to €4,675
- Turnover -€20,572
no longer reported in 2025 (was €20,572)
- Gross operating margin -€6,815
down €6,815 (-42.3%), from €16,094 to €9,279
- Purchases and services -€4,478
no longer reported in 2025 (was €4,478)
- Taxes -€979
down €979 (-34.6%), from €2,827 to €1,848
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 | €19,942 | €25,572 | +€5,630 | +28.2% |
| Fixed assets | 21/28 | €308 | €158 | -€150 | -48.6% |
| Tangible fixed assets | 22/27 | €308 | €158 | -€150 | -48.6% |
| Plant, machinery and equipment | 23 | €308 | €158 | -€150 | -48.6% |
| Current assets | 29/58 | €19,634 | €25,414 | +€5,780 | +29.4% |
| Amounts receivable within one year | 40/41 | €411 | €6,471 | +€6,060 | +1,474% |
| Trade receivables | 40 | - | €6,313 | +€6,313 | |
| Other amounts receivable | 41 | €411 | €157 | -€254 | -61.7% |
| Cash at bank and in hand | 54/58 | €19,223 | €18,944 | -€279 | -1.5% |
| Total equity and liabilities | 10/49 | €19,942 | €25,572 | +€5,630 | +28.2% |
| Equity | 10/15 | €13,308 | €20,590 | +€7,282 | +54.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,308 | €18,590 | +€7,282 | +64.4% |
| Amounts payable | 17/49 | €6,634 | €4,982 | -€1,652 | -24.9% |
| Amounts payable within one year | 42/48 | €6,634 | €4,982 | -€1,652 | -24.9% |
| Trade debts | 44 | - | €91 | +€91 | |
| Suppliers | 440/4 | - | €91 | +€91 | |
| Taxes, remuneration and social security | 45 | €2,827 | €4,675 | +€1,848 | +65.4% |
| Taxes | 450/3 | €2,827 | €4,675 | +€1,848 | +65.4% |
| Other amounts payable | 47/48 | €3,807 | €216 | -€3,591 | -94.3% |
| Turnover | 70 | €20,572 | - | -€20,572 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,478 | - | -€4,478 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142 | €150 | +€8 | +5.6% |
| Gross operating margin | 9900 | €16,094 | €9,279 | -€6,815 | -42.3% |
| Operating profit (loss) | 9901 | €15,952 | €9,129 | -€6,823 | -42.8% |
| Financial charges | 65/66B | €10 | -€1 | -€11 | |
| Recurring financial charges | 65 | €10 | -€1 | -€11 | |
| Profit (loss) for the period before taxes | 9903 | €15,942 | €9,130 | -€6,812 | -42.7% |
| Income taxes | 67/77 | €2,827 | €1,848 | -€979 | -34.6% |
| Profit (loss) for the period | 9904 | €13,115 | €7,282 | -€5,833 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,115 | €7,282 | -€5,833 | -44.5% |
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 22 October 2026 via checked.be.