I.M.A.P.: 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.
I.M.A.P.
Largest movements
- Receivables within one year +€37,052
up €37,052 (+182%), from €20,328 to €57,380
- Profit (loss) carried forward +€29,858
up €29,858 (+4.8%), from €620,871 to €650,729
- Purchases and services +€12,887
up €12,887 (+654%), from €1,972 to €14,859
- Gross operating margin -€8,618
down €8,618 (-16.7%), from €51,602 to €42,984
- Turnover +€4,269
up €4,269 (+8.0%), from €53,574 to €57,843
- Taxes -€1,319
down €1,319 (-10.5%), from €12,519 to €11,200
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €813,697 | €851,760 | +€38,064 | +4.7% |
| Fixed assets | 21/28 | €793,259 | €793,259 | = | 0.0% |
| Financial fixed assets | 28 | €793,259 | €793,259 | = | 0.0% |
| Current assets | 29/58 | €20,437 | €58,501 | +€38,064 | +186% |
| Amounts receivable within one year | 40/41 | €20,328 | €57,380 | +€37,052 | +182% |
| Trade receivables | 40 | €20,328 | €57,380 | +€37,052 | +182% |
| Cash at bank and in hand | 54/58 | €109 | €1,121 | +€1,011 | +925% |
| Total equity and liabilities | 10/49 | €813,697 | €851,760 | +€38,064 | +4.7% |
| Equity | 10/15 | €661,773 | €691,632 | +€29,858 | +4.5% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €3,718 | €3,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €620,871 | €650,729 | +€29,858 | +4.8% |
| Amounts payable | 17/49 | €151,923 | €160,129 | +€8,205 | +5.4% |
| Amounts payable within one year | 42/48 | €151,923 | €160,129 | +€8,205 | +5.4% |
| Trade debts | 44 | €34,255 | €37,055 | +€2,800 | +8.2% |
| Suppliers | 440/4 | €34,255 | €37,055 | +€2,800 | +8.2% |
| Advances received on contracts in progress | 46 | €8,236 | - | -€8,236 | |
| Taxes, remuneration and social security | 45 | €105,864 | €113,404 | +€7,540 | +7.1% |
| Taxes | 450/3 | €105,864 | €113,404 | +€7,540 | +7.1% |
| Other amounts payable | 47/48 | €3,569 | €9,670 | +€6,101 | +171% |
| Turnover | 70 | €53,574 | €57,843 | +€4,269 | +8.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,972 | €14,859 | +€12,887 | +654% |
| Other operating charges | 640/8 | €925 | €1,350 | +€425 | +45.9% |
| Gross operating margin | 9900 | €51,602 | €42,984 | -€8,618 | -16.7% |
| Operating profit (loss) | 9901 | €50,677 | €41,634 | -€9,043 | -17.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €599 | €575 | -€24 | -4.0% |
| Recurring financial charges | 65 | €599 | €575 | -€24 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €50,078 | €41,059 | -€9,019 | -18.0% |
| Income taxes | 67/77 | €12,519 | €11,200 | -€1,319 | -10.5% |
| Profit (loss) for the period | 9904 | €37,558 | €29,858 | -€7,700 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,558 | €29,858 | -€7,700 | -20.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.