I.M.B.S.: 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.B.S.
Largest movements
- Receivables within one year -€10,027
down €10,027 (-6.2%), from €162,656 to €152,629
of which Trade receivables: -€10,027
- Cash +€6,790
up €6,790 (+399%), from €1,700 to €8,490
mainly Depreciation (+€22,868) and Receivables within one year (+€10,027)
- Tangible fixed assets -€5,377
down €5,377 (-1.9%), from €279,382 to €274,005
of which Other tangible fixed assets: -€7,744
- Debts after one year -€9,944
down €9,944 (-4.8%), from €205,289 to €195,345
- Tax, wage and social debts -€5,043
down €5,043 (-20.9%), from €24,165 to €19,122
- Turnover -€76,297
down €76,297 (-28.9%), from €264,296 to €187,999
- Purchases and services -€72,582
down €72,582 (-32.3%), from €224,599 to €152,017
- Financial charges -€5,362
down €5,362 (-47.1%), from €11,387 to €6,025
- Gross operating margin -€3,715
down €3,715 (-9.4%), from €39,697 to €35,982
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 | €454,282 | €443,691 | -€10,591 | -2.3% |
| Fixed assets | 21/28 | €279,382 | €274,005 | -€5,377 | -1.9% |
| Tangible fixed assets | 22/27 | €279,382 | €274,005 | -€5,377 | -1.9% |
| Land and buildings | 22 | €158,443 | €158,390 | -€53 | 0.0% |
| Plant, machinery and equipment | 23 | €2,428 | €1,639 | -€789 | -32.5% |
| Furniture and vehicles | 24 | €54,913 | €58,122 | +€3,209 | +5.8% |
| Other tangible fixed assets | 26 | €63,598 | €55,854 | -€7,744 | -12.2% |
| Current assets | 29/58 | €174,900 | €169,686 | -€5,214 | -3.0% |
| Amounts receivable within one year | 40/41 | €162,656 | €152,629 | -€10,027 | -6.2% |
| Trade receivables | 40 | €25,656 | €15,629 | -€10,027 | -39.1% |
| Other amounts receivable | 41 | €137,000 | €137,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,700 | €8,490 | +€6,790 | +399% |
| Deferred charges and accrued income | 490/1 | €10,544 | €8,567 | -€1,977 | -18.8% |
| Total equity and liabilities | 10/49 | €454,282 | €443,691 | -€10,591 | -2.3% |
| Equity | 10/15 | €196,891 | €197,983 | +€1,092 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €121,489 | €121,489 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €119,629 | €119,629 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,202 | €70,294 | +€1,092 | +1.6% |
| Amounts payable | 17/49 | €257,391 | €245,708 | -€11,683 | -4.5% |
| Amounts payable after more than one year | 17 | €205,289 | €195,345 | -€9,944 | -4.8% |
| Financial debts | 170/4 | €205,289 | €195,345 | -€9,944 | -4.8% |
| Amounts payable within one year | 42/48 | €52,102 | €50,363 | -€1,739 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €22,620 | €26,354 | +€3,734 | +16.5% |
| Trade debts | 44 | €4,485 | €4,887 | +€402 | +9.0% |
| Suppliers | 440/4 | €4,485 | €4,887 | +€402 | +9.0% |
| Taxes, remuneration and social security | 45 | €24,165 | €19,122 | -€5,043 | -20.9% |
| Taxes | 450/3 | €24,165 | €19,122 | -€5,043 | -20.9% |
| Other amounts payable | 47/48 | €832 | - | -€832 | |
| Turnover | 70 | €264,296 | €187,999 | -€76,297 | -28.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €224,599 | €152,017 | -€72,582 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,358 | €22,868 | +€2,510 | +12.3% |
| Other operating charges | 640/8 | €1,911 | €1,574 | -€337 | -17.6% |
| Non-recurring operating charges | 66A | €5,832 | €0 | -€5,832 | -100% |
| Gross operating margin | 9900 | €39,697 | €35,982 | -€3,715 | -9.4% |
| Operating profit (loss) | 9901 | €11,596 | €11,540 | -€56 | -0.5% |
| Financial charges | 65/66B | €11,387 | €6,025 | -€5,362 | -47.1% |
| Recurring financial charges | 65 | €11,387 | €6,025 | -€5,362 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €209 | €5,515 | +€5,306 | +2,539% |
| Income taxes | 67/77 | €1,988 | €4,423 | +€2,435 | +122% |
| Profit (loss) for the period | 9904 | -€1,779 | €1,092 | +€2,871 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,779 | €1,092 | +€2,871 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.