IM-NET: what changed
IM-NET
Largest movements
- Cash -€5,502
down €5,502 (-24.2%), from €22,738 to €17,236
mainly Investment in fixed assets (net) (-€4,959) and Receivables within one year (-€3,504)
- Tangible fixed assets +€4,959
new in 2025: €4,959
- Receivables within one year +€3,504
up €3,504 (+62.1%), from €5,640 to €9,144
of which Trade receivables: +€2,210
- Profit (loss) carried forward +€3,923
up €3,923 (+13.0%), from -€30,278 to -€26,355
- Trade debts -€618
down €618 (-21.6%), from €2,856 to €2,239
- Gross operating margin +€4,728
up €4,728, from -€196 to €4,532
- Financial charges -€787
down €787 (-81.4%), from €967 to €180
- Taxes -€352
down €352 (-100%), from €352 to €0
- Other operating charges +€250
up €250 (+53.4%), from €467 to €717
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,949 | €51,796 | +€2,847 | +5.8% |
| Fixed assets | 21/28 | - | €4,959 | +€4,959 | |
| Tangible fixed assets | 22/27 | - | €4,959 | +€4,959 | |
| Other tangible fixed assets | 26 | - | €4,959 | +€4,959 | |
| Current assets | 29/58 | €48,949 | €46,837 | -€2,112 | -4.3% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,640 | €9,144 | +€3,504 | +62.1% |
| Trade receivables | 40 | €5,640 | €7,850 | +€2,210 | +39.2% |
| Other amounts receivable | 41 | €0 | €1,294 | +€1,294 | |
| Cash at bank and in hand | 54/58 | €22,738 | €17,236 | -€5,502 | -24.2% |
| Deferred charges and accrued income | 490/1 | €571 | €457 | -€114 | -20.0% |
| Total equity and liabilities | 10/49 | €48,949 | €51,796 | +€2,847 | +5.8% |
| Equity | 10/15 | €44,461 | €48,384 | +€3,923 | +8.8% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €66,139 | €66,139 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €66,139 | €66,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,278 | -€26,355 | +€3,923 | +13.0% |
| Amounts payable | 17/49 | €4,488 | €3,411 | -€1,076 | -24.0% |
| Amounts payable within one year | 42/48 | €4,101 | €3,024 | -€1,076 | -26.3% |
| Trade debts | 44 | €2,856 | €2,239 | -€618 | -21.6% |
| Suppliers | 440/4 | €2,856 | €2,239 | -€618 | -21.6% |
| Taxes, remuneration and social security | 45 | €399 | €0 | -€398 | -99.9% |
| Taxes | 450/3 | €399 | €0 | -€398 | -99.9% |
| Other amounts payable | 47/48 | €846 | €785 | -€60 | -7.1% |
| Accrued charges and deferred income | 492/3 | €387 | €387 | = | 0.0% |
| Other operating charges | 640/8 | €467 | €717 | +€250 | +53.4% |
| Gross operating margin | 9900 | -€196 | €4,532 | +€4,728 | |
| Operating profit (loss) | 9901 | -€663 | €3,815 | +€4,478 | |
| Financial income | 75/76B | €288 | €288 | +€0 | +0.1% |
| Recurring financial income | 75 | €288 | €288 | +€0 | +0.1% |
| Financial charges | 65/66B | €967 | €180 | -€787 | -81.4% |
| Recurring financial charges | 65 | €967 | €180 | -€787 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,343 | €3,923 | +€5,266 | |
| Income taxes | 67/77 | €352 | €0 | -€352 | -100% |
| Profit (loss) for the period | 9904 | -€1,694 | €3,923 | +€5,617 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,694 | €3,923 | +€5,617 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.