HET IMKERSHUIS VAN ONGEVAL: 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.
HET IMKERSHUIS VAN ONGEVAL
Largest movements
- Tangible fixed assets -€21,048
down €21,048 (-12.3%), from €170,952 to €149,904
of which Land and buildings: -€15,604
- Cash +€14,728
up €14,728 (+119%), from €12,350 to €27,078
mainly Trade debts (+€29,270) and Depreciation (+€25,918)
- Stocks and contracts -€10,313
down €10,313 (-10.3%), from €100,017 to €89,705
- Receivables within one year +€9,396
up €9,396 (+61.5%), from €15,274 to €24,670
of which Other amounts receivable: +€6,346
- Debts after one year -€34,940
down €34,940 (-35.5%), from €98,354 to €63,414
- Trade debts +€29,270
up €29,270 (+28.0%), from €104,561 to €133,831
- Other debts -€5,304
down €5,304 (-86.1%), from €6,163 to €859
- Reserves +€3,537
up €3,537 (+8.4%), from €42,327 to €45,863
of which Distributable reserves: +€3,537
- Gross operating margin -€19,731
down €19,731 (-32.7%), from €60,250 to €40,519
- Financial income -€1,287
down €1,287 (-81.6%), from €1,577 to €290
- Financial charges -€1,104
down €1,104 (-15.5%), from €7,111 to €6,007
- Depreciation +€1,049
up €1,049 (+4.2%), from €24,869 to €25,918
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 | €299,896 | €292,971 | -€6,925 | -2.3% |
| Fixed assets | 21/28 | €170,952 | €149,904 | -€21,048 | -12.3% |
| Tangible fixed assets | 22/27 | €170,952 | €149,904 | -€21,048 | -12.3% |
| Land and buildings | 22 | €155,877 | €140,272 | -€15,604 | -10.0% |
| Plant, machinery and equipment | 23 | €13,464 | €9,632 | -€3,832 | -28.5% |
| Furniture and vehicles | 24 | €1,612 | €0 | -€1,612 | -100% |
| Current assets | 29/58 | €128,944 | €143,067 | +€14,123 | +11.0% |
| Stocks and contracts in progress | 3 | €100,017 | €89,705 | -€10,313 | -10.3% |
| Stocks | 30/36 | €100,017 | €89,705 | -€10,313 | -10.3% |
| Amounts receivable within one year | 40/41 | €15,274 | €24,670 | +€9,396 | +61.5% |
| Trade receivables | 40 | €15,274 | €18,324 | +€3,050 | +20.0% |
| Other amounts receivable | 41 | €0 | €6,346 | +€6,346 | |
| Cash at bank and in hand | 54/58 | €12,350 | €27,078 | +€14,728 | +119% |
| Deferred charges and accrued income | 490/1 | €1,302 | €1,613 | +€311 | +23.9% |
| Total equity and liabilities | 10/49 | €299,896 | €292,971 | -€6,925 | -2.3% |
| Equity | 10/15 | €48,527 | €52,063 | +€3,537 | +7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,327 | €45,863 | +€3,537 | +8.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €42,327 | €45,863 | +€3,537 | +8.4% |
| Amounts payable | 17/49 | €251,369 | €240,907 | -€10,462 | -4.2% |
| Amounts payable after more than one year | 17 | €98,354 | €63,414 | -€34,940 | -35.5% |
| Financial debts | 170/4 | €98,354 | €63,414 | -€34,940 | -35.5% |
| Amounts payable within one year | 42/48 | €152,736 | €177,131 | +€24,395 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €34,959 | €34,940 | -€19 | -0.1% |
| Trade debts | 44 | €104,561 | €133,831 | +€29,270 | +28.0% |
| Suppliers | 440/4 | €104,561 | €133,831 | +€29,270 | +28.0% |
| Advances received on contracts in progress | 46 | €1,057 | €123 | -€934 | -88.4% |
| Taxes, remuneration and social security | 45 | €5,996 | €7,378 | +€1,382 | +23.0% |
| Taxes | 450/3 | €5,996 | €7,378 | +€1,382 | +23.0% |
| Other amounts payable | 47/48 | €6,163 | €859 | -€5,304 | -86.1% |
| Accrued charges and deferred income | 492/3 | €279 | €362 | +€83 | +29.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,869 | €25,918 | +€1,049 | +4.2% |
| Other operating charges | 640/8 | €3,985 | €4,193 | +€208 | +5.2% |
| Non-recurring operating charges | 66A | €21 | €0 | -€21 | -100% |
| Gross operating margin | 9900 | €60,250 | €40,519 | -€19,731 | -32.7% |
| Operating profit (loss) | 9901 | €31,374 | €10,408 | -€20,966 | -66.8% |
| Financial income | 75/76B | €1,577 | €290 | -€1,287 | -81.6% |
| Recurring financial income | 75 | €1,577 | €290 | -€1,287 | -81.6% |
| Financial charges | 65/66B | €7,111 | €6,007 | -€1,104 | -15.5% |
| Recurring financial charges | 65 | €7,111 | €6,007 | -€1,104 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €25,840 | €4,691 | -€21,149 | -81.8% |
| Income taxes | 67/77 | €769 | €1,154 | +€385 | +50.1% |
| Profit (loss) for the period | 9904 | €25,071 | €3,537 | -€21,535 | -85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,071 | €3,537 | -€21,535 | -85.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.