VAN IMPE CONSTRUCTIES: what changed
What changed
VAN IMPE CONSTRUCTIES
NACE 25.120, Manufacture of fabricated metal products, except machinery and equipment
filed annual accounts (NBB)
Net result for the year
€139,359
2024 · €142,464-€3,105
Equity
€248,214
2024 · €193,855+€54,359
Cash
€192,531
2024 · €126,526+€66,005
Balance sheet total
€826,715
2024 · €746,547+€80,168
Largest movements
Assets
- Cash +€66,005
up €66,005 (+52.2%), from €126,526 to €192,531
mainly Net result for the year (+€139,359) and Other debts (+€60,383)
- Tangible fixed assets +€29,040
up €29,040 (+16.1%), from €180,746 to €209,787
of which Plant, machinery and equipment: +€50,837
- Receivables within one year -€25,835
down €25,835 (-10.6%), from €243,431 to €217,597
of which Trade receivables: -€44,154
- Deferred charges and accrued income +€8,392
up €8,392 (+71.5%), from €11,731 to €20,124
Equity and liabilities
- Other debts +€60,383
up €60,383 (+245%), from €24,617 to €85,000
- Reserves +€54,359
up €54,359 (+34.8%), from €156,355 to €210,714
of which Distributable reserves: +€56,009
- Tax, wage and social debts -€13,794
down €13,794 (-10.3%), from €133,547 to €119,753
of which Taxes: -€7,904
- Trade debts -€12,753
down €12,753 (-7.9%), from €161,403 to €148,650
- Debts after one year -€8,705
down €8,705 (-6.1%), from €142,817 to €134,113
Income statement
- Gross operating margin +€38,908
up €38,908 (+3.6%), from €1.1m to €1.1m
- Staff costs +€27,428
up €27,428 (+3.3%), from €829,583 to €857,011
- Depreciation +€17,080
up €17,080 (+47.1%), from €36,299 to €53,379
- Other operating charges -€13,813
down €13,813 (-45.8%), from €30,136 to €16,323
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€142,464
Gross operating margin
+€38,908
Staff costs
-€27,428
Depreciation
-€17,080
Write-downs
-€3,117
Other operating charges
+€13,813
Financial income
-€221
Financial charges
+€1,159
Taxes
-€9,139
Result 2025
€139,359
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€240,276
Investment
-€79,719
Financing
-€94,552
Cash 2024
€126,526
From operations (derived)
+€240,276
Net result for the year
+€139,359
Depreciation
+€53,379
Stocks and contracts
-€5,265
Receivables within one year
+€25,835
Deferred charges and accrued income
-€8,392
Provisions
-€550
Trade debts
-€12,753
Tax, wage and social debts
-€13,794
Other debts
+€60,383
Accrued charges and deferred income
+€2,075
Investment (derived)
-€79,719
Investment in fixed assets (net)
-€79,719
Financing
-€94,552
Debts after one year
-€8,705
Current portion of long-term debt
-€847
Contributions, distributions and other
-€85,000
Cash 2025
€192,531
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €746,547 | €826,715 | +€80,168 | +10.7% |
| Fixed assets | 21/28 | €203,813 | €230,153 | +€26,340 | +12.9% |
| Intangible fixed assets | 21 | €22,932 | €20,232 | -€2,700 | -11.8% |
| Tangible fixed assets | 22/27 | €180,746 | €209,787 | +€29,040 | +16.1% |
| Plant, machinery and equipment | 23 | €47,197 | €98,033 | +€50,837 | +108% |
| Furniture and vehicles | 24 | €133,550 | €111,753 | -€21,796 | -16.3% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €542,735 | €596,562 | +€53,828 | +9.9% |
| Stocks and contracts in progress | 3 | €161,046 | €166,311 | +€5,265 | +3.3% |
| Stocks | 30/36 | €108,320 | €112,300 | +€3,980 | +3.7% |
| Contracts in progress | 37 | €52,726 | €54,011 | +€1,285 | +2.4% |
| Amounts receivable within one year | 40/41 | €243,431 | €217,597 | -€25,835 | -10.6% |
| Trade receivables | 40 | €211,890 | €167,736 | -€44,154 | -20.8% |
| Other amounts receivable | 41 | €31,541 | €49,861 | +€18,319 | +58.1% |
| Cash at bank and in hand | 54/58 | €126,526 | €192,531 | +€66,005 | +52.2% |
| Deferred charges and accrued income | 490/1 | €11,731 | €20,124 | +€8,392 | +71.5% |
| Total equity and liabilities | 10/49 | €746,547 | €826,715 | +€80,168 | +10.7% |
| Equity | 10/15 | €193,855 | €248,214 | +€54,359 | +28.0% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €156,355 | €210,714 | +€54,359 | +34.8% |
| Tax-exempt reserves | 132 | €5,803 | €4,153 | -€1,650 | -28.4% |
| Distributable reserves | 133 | €150,552 | €206,561 | +€56,009 | +37.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €1,934 | €1,384 | -€550 | -28.4% |
| Deferred taxes | 168 | €1,934 | €1,384 | -€550 | -28.4% |
| Amounts payable | 17/49 | €550,758 | €577,117 | +€26,359 | +4.8% |
| Amounts payable after more than one year | 17 | €142,817 | €134,113 | -€8,705 | -6.1% |
| Financial debts | 170/4 | €142,817 | €134,113 | -€8,705 | -6.1% |
| Amounts payable within one year | 42/48 | €399,316 | €432,305 | +€32,989 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €79,749 | €78,902 | -€847 | -1.1% |
| Trade debts | 44 | €161,403 | €148,650 | -€12,753 | -7.9% |
| Suppliers | 440/4 | €161,403 | €148,650 | -€12,753 | -7.9% |
| Taxes, remuneration and social security | 45 | €133,547 | €119,753 | -€13,794 | -10.3% |
| Taxes | 450/3 | €33,838 | €25,934 | -€7,904 | -23.4% |
| Remuneration and social security | 454/9 | €99,709 | €93,819 | -€5,890 | -5.9% |
| Other amounts payable | 47/48 | €24,617 | €85,000 | +€60,383 | +245% |
| Accrued charges and deferred income | 492/3 | €8,625 | €10,700 | +€2,075 | +24.1% |
| Remuneration, social security and pensions | 62 | €829,583 | €857,011 | +€27,428 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,299 | €53,379 | +€17,080 | +47.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,117 | €0 | +€3,117 | |
| Other operating charges | 640/8 | €30,136 | €16,323 | -€13,813 | -45.8% |
| Gross operating margin | 9900 | €1,073,439 | €1,112,347 | +€38,908 | +3.6% |
| Operating profit (loss) | 9901 | €180,537 | €185,634 | +€5,096 | +2.8% |
| Financial income | 75/76B | €222 | €1 | -€221 | -99.6% |
| Recurring financial income | 75 | €222 | €1 | -€221 | -99.6% |
| Financial charges | 65/66B | €17,652 | €16,493 | -€1,159 | -6.6% |
| Recurring financial charges | 65 | €17,652 | €16,493 | -€1,159 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €163,107 | €169,142 | +€6,035 | +3.7% |
| Transfer from deferred taxes | 780 | €550 | €550 | +€0 | 0.0% |
| Income taxes | 67/77 | €21,194 | €30,333 | +€9,139 | +43.1% |
| Profit (loss) for the period | 9904 | €142,464 | €139,359 | -€3,105 | -2.2% |
| Transfer from tax-exempt reserves | 789 | €1,650 | €1,650 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €144,114 | €141,009 | -€3,105 | -2.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.