IANMAR PREST: 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.
IANMAR PREST
Largest movements
- Receivables within one year -€263,613
down €263,613 (-52.0%), from €506,534 to €242,920
of which Other amounts receivable: -€227,428
- Cash -€43,685
down €43,685 (-77.2%), from €56,567 to €12,882
mainly Trade debts (-€328,210) and Tax, wage and social debts (-€10,750)
- Trade debts -€328,210
down €328,210 (-73.1%), from €449,270 to €121,060
- Profit (loss) carried forward +€25,905
up €25,905 (+34.3%), from €75,451 to €101,355
- Tax, wage and social debts -€10,750
down €10,750 (-20.0%), from €53,632 to €42,882
of which Taxes: -€5,750
- Gross operating margin -€24,812
down €24,812 (-31.7%), from €78,193 to €53,381
- Financial income -€11,437
down €11,437 (-100.0%), from €11,437 to €0
- Taxes -€11,085
down €11,085 (-59.2%), from €18,734 to €7,649
- Other operating charges +€8,620
up €8,620 (+3,131%), from €275 to €8,896
- Depreciation +€2,892
up €2,892 (+47.4%), from €6,097 to €8,989
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 | €593,536 | €280,481 | -€313,055 | -52.7% |
| Fixed assets | 21/28 | €28,459 | €22,704 | -€5,754 | -20.2% |
| Tangible fixed assets | 22/27 | €28,459 | €22,704 | -€5,754 | -20.2% |
| Plant, machinery and equipment | 23 | €976 | €730 | -€246 | -25.2% |
| Furniture and vehicles | 24 | €26,444 | €18,121 | -€8,323 | -31.5% |
| Other tangible fixed assets | 26 | €1,038 | €3,854 | +€2,815 | +271% |
| Current assets | 29/58 | €565,078 | €257,777 | -€307,301 | -54.4% |
| Amounts receivable within one year | 40/41 | €506,534 | €242,920 | -€263,613 | -52.0% |
| Trade receivables | 40 | €266,311 | €230,126 | -€36,185 | -13.6% |
| Other amounts receivable | 41 | €240,223 | €12,794 | -€227,428 | -94.7% |
| Cash at bank and in hand | 54/58 | €56,567 | €12,882 | -€43,685 | -77.2% |
| Deferred charges and accrued income | 490/1 | €1,977 | €1,974 | -€3 | -0.1% |
| Total equity and liabilities | 10/49 | €593,536 | €280,481 | -€313,055 | -52.7% |
| Equity | 10/15 | €85,451 | €111,355 | +€25,905 | +30.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,451 | €101,355 | +€25,905 | +34.3% |
| Amounts payable | 17/49 | €508,086 | €169,126 | -€338,960 | -66.7% |
| Amounts payable within one year | 42/48 | €508,086 | €169,126 | -€338,960 | -66.7% |
| Trade debts | 44 | €449,270 | €121,060 | -€328,210 | -73.1% |
| Suppliers | 440/4 | €449,270 | €121,060 | -€328,210 | -73.1% |
| Taxes, remuneration and social security | 45 | €53,632 | €42,882 | -€10,750 | -20.0% |
| Taxes | 450/3 | €48,632 | €42,882 | -€5,750 | -11.8% |
| Remuneration and social security | 454/9 | €5,000 | - | -€5,000 | |
| Other amounts payable | 47/48 | €5,184 | €5,184 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,097 | €8,989 | +€2,892 | +47.4% |
| Other operating charges | 640/8 | €275 | €8,896 | +€8,620 | +3,131% |
| Non-recurring operating charges | 66A | €1,424 | €615 | -€809 | -56.8% |
| Gross operating margin | 9900 | €78,193 | €53,381 | -€24,812 | -31.7% |
| Operating profit (loss) | 9901 | €70,397 | €34,881 | -€35,515 | -50.5% |
| Financial income | 75/76B | €11,437 | €0 | -€11,437 | -100.0% |
| Recurring financial income | 75 | €11,437 | €0 | -€11,437 | -100.0% |
| Financial charges | 65/66B | €3,012 | €1,328 | -€1,684 | -55.9% |
| Recurring financial charges | 65 | €3,012 | €1,328 | -€1,684 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €78,822 | €33,553 | -€45,268 | -57.4% |
| Income taxes | 67/77 | €18,734 | €7,649 | -€11,085 | -59.2% |
| Profit (loss) for the period | 9904 | €60,088 | €25,905 | -€34,183 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,088 | €25,905 | -€34,183 | -56.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.