Etablissements IMMEL: what changed
What changed
Etablissements IMMEL
NACE 46.841, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€299
2024 · €4,491-€4,192
Equity
€45,929
2024 · €45,630+€299
Cash
€32
2024 · €19+€13
Balance sheet total
€194,140
2024 · €211,607-€17,467
Largest movements
Assets
- Receivables within one year -€11,851
down €11,851 (-44.4%), from €26,696 to €14,845
- Intangible fixed assets -€4,247
down €4,247 (-11.1%), from €38,223 to €33,976
Equity and liabilities
- Other debts -€14,136
down €14,136 (-30.2%), from €46,841 to €32,705
- Tax, wage and social debts -€3,497
down €3,497 (-3.6%), from €97,042 to €93,545
of which Taxes: -€2,925
Income statement
- Gross operating margin -€6,420
down €6,420 (-16.5%), from €39,003 to €32,583
- Staff costs -€3,637
down €3,637 (-14.5%), from €25,120 to €21,483
- Financial income -€1,176
down €1,176 (-99.4%), from €1,183 to €7
- Financial charges +€559
up €559 (+15.4%), from €3,621 to €4,180
- Taxes +€427
new in 2025: €427
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
€4,491
Gross operating margin
-€6,420
Staff costs
+€3,637
Depreciation
+€349
Other operating charges
+€404
Financial income
-€1,176
Financial charges
-€559
Taxes
-€427
Result 2025
€299
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
-€158
Investment
€0
Financing
+€171
Cash 2024
€19
From operations (derived)
-€158
Net result for the year
+€299
Depreciation
+€5,021
Stocks and contracts
+€298
Receivables within one year
+€11,851
Deferred charges and accrued income
+€310
Trade debts
-€360
Tax, wage and social debts
-€3,497
Other debts
-€14,136
Accrued charges and deferred income
+€56
Financing
+€171
Current portion of long-term debt
-€1,638
Short-term financial debts
+€1,809
Cash 2025
€32
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,607 | €194,140 | -€17,467 | -8.3% |
| Fixed assets | 21/28 | €41,675 | €36,654 | -€5,021 | -12.0% |
| Intangible fixed assets | 21 | €38,223 | €33,976 | -€4,247 | -11.1% |
| Tangible fixed assets | 22/27 | €3,095 | €2,321 | -€774 | -25.0% |
| Furniture and vehicles | 24 | €3,095 | €2,321 | -€774 | -25.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €357 | €357 | = | 0.0% |
| Current assets | 29/58 | €169,932 | €157,486 | -€12,446 | -7.3% |
| Stocks and contracts in progress | 3 | €142,907 | €142,609 | -€298 | -0.2% |
| Stocks | 30/36 | €142,907 | €142,609 | -€298 | -0.2% |
| Amounts receivable within one year | 40/41 | €26,696 | €14,845 | -€11,851 | -44.4% |
| Trade receivables | 40 | €26,696 | €14,845 | -€11,851 | -44.4% |
| Cash at bank and in hand | 54/58 | €19 | €32 | +€13 | +68.4% |
| Deferred charges and accrued income | 490/1 | €310 | - | -€310 | |
| Total equity and liabilities | 10/49 | €211,607 | €194,140 | -€17,467 | -8.3% |
| Equity | 10/15 | €45,630 | €45,929 | +€299 | +0.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,362 | €18,661 | +€299 | +1.6% |
| Amounts payable | 17/49 | €165,977 | €148,211 | -€17,766 | -10.7% |
| Amounts payable within one year | 42/48 | €165,977 | €148,155 | -€17,822 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €3,717 | €2,079 | -€1,638 | -44.1% |
| Financial debts | 43 | €18,017 | €19,826 | +€1,809 | +10.0% |
| Credit institutions | 430/8 | €18,017 | €19,826 | +€1,809 | +10.0% |
| Trade debts | 44 | €360 | - | -€360 | |
| Suppliers | 440/4 | €360 | - | -€360 | |
| Taxes, remuneration and social security | 45 | €97,042 | €93,545 | -€3,497 | -3.6% |
| Taxes | 450/3 | €5,527 | €2,602 | -€2,925 | -52.9% |
| Remuneration and social security | 454/9 | €91,515 | €90,943 | -€572 | -0.6% |
| Other amounts payable | 47/48 | €46,841 | €32,705 | -€14,136 | -30.2% |
| Accrued charges and deferred income | 492/3 | - | €56 | +€56 | |
| Remuneration, social security and pensions | 62 | €25,120 | €21,483 | -€3,637 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,370 | €5,021 | -€349 | -6.5% |
| Other operating charges | 640/8 | €1,584 | €1,180 | -€404 | -25.5% |
| Gross operating margin | 9900 | €39,003 | €32,583 | -€6,420 | -16.5% |
| Operating profit (loss) | 9901 | €6,929 | €4,899 | -€2,030 | -29.3% |
| Financial income | 75/76B | €1,183 | €7 | -€1,176 | -99.4% |
| Recurring financial income | 75 | €1,183 | €7 | -€1,176 | -99.4% |
| Financial charges | 65/66B | €3,621 | €4,180 | +€559 | +15.4% |
| Recurring financial charges | 65 | €3,621 | €4,180 | +€559 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €4,491 | €726 | -€3,765 | -83.8% |
| Income taxes | 67/77 | - | €427 | +€427 | |
| Profit (loss) for the period | 9904 | €4,491 | €299 | -€4,192 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,491 | €299 | -€4,192 | -93.3% |
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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 8 November 2026 via checked.be.