IMAA: 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.
IMAA
Largest movements
- Receivables within one year -€18,861
down €18,861 (-41.1%), from €45,931 to €27,070
of which Other amounts receivable: -€29,122
- Stocks and contracts +€5,046
new in 2024: €5,046
- Cash -€749
down €749 (-38.6%), from €1,940 to €1,191
mainly Net result for the year (-€28,058) and Stocks and contracts (-€5,046)
- Profit (loss) carried forward -€28,058
down €28,058 (-88.5%), from €31,701 to €3,643
- Trade debts +€9,416
up €9,416 (+95.5%), from €9,862 to €19,277
- Other debts +€4,020
new in 2024: €4,020
- Gross operating margin -€37,082
down €37,082, from €12,566 to -€24,516
- Other operating charges -€557
down €557 (-15.8%), from €3,534 to €2,977
- Financial charges +€409
up €409 (+293.1%), from €139 to €548
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,871 | €33,307 | -€14,564 | -30.4% |
| Current assets | 29/58 | €47,871 | €33,307 | -€14,564 | -30.4% |
| Stocks and contracts in progress | 3 | - | €5,046 | +€5,046 | |
| Stocks | 30/36 | - | €5,046 | +€5,046 | |
| Amounts receivable within one year | 40/41 | €45,931 | €27,070 | -€18,861 | -41.1% |
| Trade receivables | 40 | €16,809 | €27,070 | +€10,261 | +61.0% |
| Other amounts receivable | 41 | €29,122 | - | -€29,122 | |
| Cash at bank and in hand | 54/58 | €1,940 | €1,191 | -€749 | -38.6% |
| Total equity and liabilities | 10/49 | €47,871 | €33,307 | -€14,564 | -30.4% |
| Equity | 10/15 | €31,701 | €3,643 | -€28,058 | -88.5% |
| Profit (loss) carried forward | 14 | €31,701 | €3,643 | -€28,058 | -88.5% |
| Amounts payable | 17/49 | €16,170 | €29,664 | +€13,494 | +83.5% |
| Amounts payable within one year | 42/48 | €16,170 | €29,664 | +€13,494 | +83.5% |
| Trade debts | 44 | €9,862 | €19,277 | +€9,416 | +95.5% |
| Suppliers | 440/4 | €9,862 | €19,277 | +€9,416 | +95.5% |
| Taxes, remuneration and social security | 45 | €6,308 | €6,367 | +€58 | +0.9% |
| Taxes | 450/3 | €6,308 | €6,367 | +€58 | +0.9% |
| Other amounts payable | 47/48 | - | €4,020 | +€4,020 | |
| Remuneration, social security and pensions | 62 | - | €32 | +€32 | |
| Other operating charges | 640/8 | €3,534 | €2,977 | -€557 | -15.8% |
| Gross operating margin | 9900 | €12,566 | -€24,516 | -€37,082 | |
| Operating profit (loss) | 9901 | €9,032 | -€27,525 | -€36,557 | |
| Financial income | 75/76B | €0 | €15 | +€15 | +15360.0% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +15360.0% |
| Financial charges | 65/66B | €139 | €548 | +€409 | +293.1% |
| Recurring financial charges | 65 | €139 | €548 | +€409 | +293.1% |
| Profit (loss) for the period before taxes | 9903 | €8,893 | -€28,058 | -€36,951 | |
| Profit (loss) for the period | 9904 | €8,893 | -€28,058 | -€36,951 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,893 | -€28,058 | -€36,951 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.