Ima: 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.
Ima
Largest movements
- Receivables within one year -€81,475
down €81,475 (-72.7%), from €112,106 to €30,631
of which Trade receivables: -€81,675
- Debts after one year -€79,398
down €79,398 (-14.9%), from €532,534 to €453,135
- Trade debts -€21,435
down €21,435 (-89.6%), from €23,935 to €2,500
- Other debts +€16,797
up €16,797 (+6.2%), from €271,158 to €287,955
- Financial charges -€1,155
down €1,155 (-2.4%), from €47,481 to €46,326
- Gross operating margin +€833
up €833 (+1.9%), from €43,161 to €43,995
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.
Cash bridge derived
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 | €1,663,538 | €1,576,104 | -€87,434 | -5.3% |
| Fixed assets | 21/28 | €1,529,267 | €1,529,267 | = | 0.0% |
| Tangible fixed assets | 22/27 | €424,058 | €424,058 | = | 0.0% |
| Other tangible fixed assets | 26 | €424,058 | €424,058 | = | 0.0% |
| Financial fixed assets | 28 | €1,105,210 | €1,105,210 | = | 0.0% |
| Current assets | 29/58 | €134,271 | €46,837 | -€87,434 | -65.1% |
| Amounts receivable within one year | 40/41 | €112,106 | €30,631 | -€81,475 | -72.7% |
| Trade receivables | 40 | €108,900 | €27,225 | -€81,675 | -75.0% |
| Other amounts receivable | 41 | €3,206 | €3,406 | +€200 | +6.2% |
| Cash at bank and in hand | 54/58 | €22,165 | €16,207 | -€5,959 | -26.9% |
| Total equity and liabilities | 10/49 | €1,663,538 | €1,576,104 | -€87,434 | -5.3% |
| Equity | 10/15 | €833,499 | €829,994 | -€3,505 | -0.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €768,493 | €768,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €743,543 | €743,543 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,006 | -€499 | -€3,505 | |
| Amounts payable | 17/49 | €830,039 | €746,110 | -€83,929 | -10.1% |
| Amounts payable after more than one year | 17 | €532,534 | €453,135 | -€79,398 | -14.9% |
| Financial debts | 170/4 | €532,534 | €453,135 | -€79,398 | -14.9% |
| Amounts payable within one year | 42/48 | €297,505 | €292,975 | -€4,531 | -1.5% |
| Trade debts | 44 | €23,935 | €2,500 | -€21,435 | -89.6% |
| Suppliers | 440/4 | €23,935 | €2,500 | -€21,435 | -89.6% |
| Taxes, remuneration and social security | 45 | €2,412 | €2,520 | +€108 | +4.5% |
| Taxes | 450/3 | €2,412 | €2,520 | +€108 | +4.5% |
| Other amounts payable | 47/48 | €271,158 | €287,955 | +€16,797 | +6.2% |
| Other operating charges | 640/8 | €1,405 | €1,374 | -€32 | -2.3% |
| Gross operating margin | 9900 | €43,161 | €43,995 | +€833 | +1.9% |
| Operating profit (loss) | 9901 | €41,756 | €42,621 | +€865 | +2.1% |
| Financial income | 75/76B | €165 | €200 | +€35 | +21.4% |
| Recurring financial income | 75 | €165 | €200 | +€35 | +21.4% |
| Financial charges | 65/66B | €47,481 | €46,326 | -€1,155 | -2.4% |
| Recurring financial charges | 65 | €47,481 | €46,326 | -€1,155 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,560 | -€3,505 | +€2,055 | +37.0% |
| Profit (loss) for the period | 9904 | -€5,560 | -€3,505 | +€2,055 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,560 | -€3,505 | +€2,055 | +37.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.