I.V.M.M.: 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.V.M.M.
Largest movements
- Receivables within one year +€7,414
up €7,414 (+28.3%), from €26,164 to €33,578
of which Other amounts receivable: +€4,018
- Tax, wage and social debts +€5,115
up €5,115 (+633%), from €808 to €5,923
- Trade debts +€3,639
up €3,639 (+1,319%), from €276 to €3,915
- Profit (loss) carried forward -€1,548
down €1,548 (-6.8%), from €22,849 to €21,301
- Turnover -€77,819
no longer reported in 2025 (was €77,819)
- Purchases and services -€57,084
no longer reported in 2025 (was €57,084)
- Gross operating margin -€20,102
down €20,102 (-89.2%), from €22,545 to €2,443
- Taxes +€5,972
new in 2025: €5,972
- Other operating charges -€2,102
no longer reported in 2025 (was €2,102)
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 | €26,434 | €33,639 | +€7,205 | +27.3% |
| Current assets | 29/58 | €26,434 | €33,639 | +€7,205 | +27.3% |
| Amounts receivable within one year | 40/41 | €26,164 | €33,578 | +€7,414 | +28.3% |
| Trade receivables | 40 | €1,585 | €4,981 | +€3,396 | +214% |
| Other amounts receivable | 41 | €24,579 | €28,597 | +€4,018 | +16.3% |
| Cash at bank and in hand | 54/58 | €270 | €62 | -€208 | -77.2% |
| Total equity and liabilities | 10/49 | €26,434 | €33,639 | +€7,205 | +27.3% |
| Equity | 10/15 | €25,349 | €23,801 | -€1,548 | -6.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,849 | €21,301 | -€1,548 | -6.8% |
| Amounts payable | 17/49 | €1,085 | €9,838 | +€8,753 | +807% |
| Amounts payable within one year | 42/48 | €1,084 | €9,838 | +€8,754 | +808% |
| Trade debts | 44 | €276 | €3,915 | +€3,639 | +1,319% |
| Suppliers | 440/4 | €276 | €3,915 | +€3,639 | +1,319% |
| Taxes, remuneration and social security | 45 | €808 | €5,923 | +€5,115 | +633% |
| Taxes | 450/3 | €808 | €5,923 | +€5,115 | +633% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Turnover | 70 | €77,819 | - | -€77,819 | |
| Goods, raw materials, services and sundry goods | 60/61 | €57,084 | - | -€57,084 | |
| Other operating charges | 640/8 | €2,102 | - | -€2,102 | |
| Gross operating margin | 9900 | €22,545 | €2,443 | -€20,102 | -89.2% |
| Operating profit (loss) | 9901 | €20,443 | €2,443 | -€18,000 | -88.0% |
| Financial income | 75/76B | €2,473 | €2,073 | -€400 | -16.2% |
| Recurring financial income | 75 | €2,473 | €2,073 | -€400 | -16.2% |
| Financial charges | 65/66B | €67 | €93 | +€26 | +38.1% |
| Recurring financial charges | 65 | €67 | €93 | +€26 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €22,849 | €4,424 | -€18,425 | -80.6% |
| Income taxes | 67/77 | - | €5,972 | +€5,972 | |
| Profit (loss) for the period | 9904 | €22,849 | -€1,548 | -€24,397 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,849 | -€1,548 | -€24,397 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.