I-MAX DISTRIBUTION: what changed
Two fiscal 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-MAX DISTRIBUTION
Largest movements
- Receivables within one year -€6,465
down €6,465 (-65.8%), from €9,820 to €3,354
of which Trade receivables: -€8,720
- Stocks and contracts +€3,000
new in 2022: €3,000
- Profit (loss) carried forward -€6,471
down €6,471 (-7.6%), from -€85,465 to -€91,935
- Short-term financial debts +€1,652
up €1,652 (+10.2%), from €16,140 to €17,792
- Other debts +€701
up €701 (+1.2%), from €58,919 to €59,620
- Trade debts +€653
new in 2022: €653
- Gross operating margin -€25,381
down €25,381, from €22,141 to -€3,239
- Financial charges +€1,995
up €1,995 (+161.4%), from €1,236 to €3,231
From the 2021 result to the 2022 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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,000 | €6,534 | -€3,465 | -34.7% |
| Fixed assets | 21/28 | €180 | €180 | = | 0.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €9,820 | €6,354 | -€3,465 | -35.3% |
| Stocks and contracts in progress | 3 | - | €3,000 | +€3,000 | |
| Stocks | 30/36 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | €9,820 | €3,354 | -€6,465 | -65.8% |
| Trade receivables | 40 | €8,720 | €0 | -€8,720 | -100.0% |
| Other amounts receivable | 41 | €1,100 | €3,354 | +€2,255 | +205.1% |
| Total equity and liabilities | 10/49 | €10,000 | €6,534 | -€3,465 | -34.7% |
| Equity | 10/15 | -€65,060 | -€71,530 | -€6,471 | -9.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,465 | -€91,935 | -€6,471 | -7.6% |
| Amounts payable | 17/49 | €75,060 | €78,065 | +€3,005 | +4.0% |
| Amounts payable within one year | 42/48 | €75,060 | €78,065 | +€3,005 | +4.0% |
| Financial debts | 43 | €16,140 | €17,792 | +€1,652 | +10.2% |
| Credit institutions | 430/8 | €16,140 | €17,792 | +€1,652 | +10.2% |
| Trade debts | 44 | - | €653 | +€653 | |
| Suppliers | 440/4 | - | €653 | +€653 | |
| Other amounts payable | 47/48 | €58,919 | €59,620 | +€701 | +1.2% |
| Other operating charges | 640/8 | €55 | €0 | -€55 | -100.0% |
| Gross operating margin | 9900 | €22,141 | -€3,239 | -€25,381 | |
| Operating profit (loss) | 9901 | €22,087 | -€3,239 | -€25,326 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €1,236 | €3,231 | +€1,995 | +161.4% |
| Recurring financial charges | 65 | €1,236 | €3,231 | +€1,995 | +161.4% |
| Profit (loss) for the period before taxes | 9903 | €20,860 | -€6,471 | -€27,331 | |
| Profit (loss) for the period | 9904 | €20,860 | -€6,471 | -€27,331 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,860 | -€6,471 | -€27,331 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.