Expertisebureau IMA: 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.
Expertisebureau IMA
Largest movements
- Receivables after one year +€7,910
up €7,910 (+5.8%), from €135,365 to €143,275
- Cash -€7,892
down €7,892 (-30.9%), from €25,510 to €17,618
mainly Trade debts (-€8,564) and Receivables after one year (-€7,910)
- Tangible fixed assets -€6,571
down €6,571 (-11.7%), from €56,377 to €49,806
of which Land and buildings: -€5,814
- Receivables within one year -€3,082
down €3,082 (-26.4%), from €11,691 to €8,609
of which Trade receivables: -€3,082
- Trade debts -€8,564
down €8,564 (-95.8%), from €8,938 to €374
- Accrued charges and deferred income -€3,273
down €3,273 (-52.6%), from €6,222 to €2,949
- Purchases and services -€5,337
down €5,337 (-28.0%), from €19,056 to €13,719
- Turnover -€4,130
down €4,130 (-14.2%), from €29,007 to €24,877
- Gross operating margin +€1,207
up €1,207 (+12.1%), from €9,951 to €11,158
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 | €228,943 | €219,308 | -€9,635 | -4.2% |
| Fixed assets | 21/28 | €56,377 | €49,806 | -€6,571 | -11.7% |
| Tangible fixed assets | 22/27 | €56,377 | €49,806 | -€6,571 | -11.7% |
| Land and buildings | 22 | €55,378 | €49,564 | -€5,814 | -10.5% |
| Plant, machinery and equipment | 23 | €245 | - | -€245 | |
| Furniture and vehicles | 24 | €754 | €242 | -€512 | -67.9% |
| Current assets | 29/58 | €172,566 | €169,502 | -€3,064 | -1.8% |
| Amounts receivable after more than one year | 29 | €135,365 | €143,275 | +€7,910 | +5.8% |
| Other amounts receivable | 291 | €135,365 | €143,275 | +€7,910 | +5.8% |
| Amounts receivable within one year | 40/41 | €11,691 | €8,609 | -€3,082 | -26.4% |
| Trade receivables | 40 | €9,633 | €6,551 | -€3,082 | -32.0% |
| Other amounts receivable | 41 | €2,058 | €2,058 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,510 | €17,618 | -€7,892 | -30.9% |
| Total equity and liabilities | 10/49 | €228,943 | €219,308 | -€9,635 | -4.2% |
| Equity | 10/15 | €211,538 | €213,803 | +€2,265 | +1.1% |
| Contributions | 10/11 | €65,507 | €65,507 | = | 0.0% |
| Capital | 10 | €65,507 | €65,507 | = | 0.0% |
| Issued capital | 100 | €65,507 | €65,507 | = | 0.0% |
| Reserves | 13 | €144,974 | €146,031 | +€1,057 | +0.7% |
| Non-distributable reserves | 130/1 | €521 | €521 | = | 0.0% |
| Legal reserve | 130 | €521 | €521 | = | 0.0% |
| Distributable reserves | 133 | €144,453 | €145,510 | +€1,057 | +0.7% |
| Profit (loss) carried forward | 14 | €1,057 | €2,265 | +€1,208 | +114% |
| Amounts payable | 17/49 | €17,405 | €5,505 | -€11,900 | -68.4% |
| Amounts payable within one year | 42/48 | €11,183 | €2,556 | -€8,627 | -77.1% |
| Trade debts | 44 | €8,938 | €374 | -€8,564 | -95.8% |
| Suppliers | 440/4 | €8,938 | €374 | -€8,564 | -95.8% |
| Taxes, remuneration and social security | 45 | €2,245 | €2,182 | -€63 | -2.8% |
| Taxes | 450/3 | €2,245 | €2,182 | -€63 | -2.8% |
| Accrued charges and deferred income | 492/3 | €6,222 | €2,949 | -€3,273 | -52.6% |
| Turnover | 70 | €29,007 | €24,877 | -€4,130 | -14.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,056 | €13,719 | -€5,337 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,646 | €6,571 | -€75 | -1.1% |
| Gross operating margin | 9900 | €9,951 | €11,158 | +€1,207 | +12.1% |
| Operating profit (loss) | 9901 | €3,305 | €4,587 | +€1,282 | +38.8% |
| Financial charges | 65/66B | €265 | €440 | +€175 | +66.0% |
| Recurring financial charges | 65 | €265 | €440 | +€175 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | €3,040 | €4,147 | +€1,107 | +36.4% |
| Income taxes | 67/77 | €1,983 | €1,882 | -€101 | -5.1% |
| Profit (loss) for the period | 9904 | €1,057 | €2,265 | +€1,208 | +114% |
| Transfer to tax-exempt reserves | 689 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €1,057 | €2,265 | +€1,208 | +114% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.