IMABIKE: 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.
IMABIKE
Largest movements
- Receivables within one year -€652,049
down €652,049 (-29.5%), from €2.2m to €1.6m
of which Other amounts receivable: -€628,137
- Cash -€41,109
down €41,109 (-44.5%), from €92,352 to €51,243
mainly Other debts (-€600,000) and Net result for the year (-€55,803)
- Deferred charges and accrued income -€31,075
down €31,075 (-31.0%), from €100,365 to €69,290
- Other debts -€600,000
down €600,000 (-28.6%), from €2.1m to €1.5m
- Reserves -€55,000
down €55,000 (-61.1%), from €90,000 to €35,000
- Trade debts -€49,855
down €49,855 (-39.0%), from €127,852 to €77,997
- Accrued charges and deferred income -€38,918
down €38,918 (-38.4%), from €101,266 to €62,348
- Turnover -€202,126
down €202,126 (-22.3%), from €904,608 to €702,481
- Goods and materials -€151,011
down €151,011 (-20.5%), from €737,816 to €586,804
of which Purchases: -€177,636
- Financial charges -€38,940
down €38,940 (-38.3%), from €101,774 to €62,834
- Financial income -€37,941
down €37,941 (-37.7%), from €100,624 to €62,683
- Staff costs +€21,851
up €21,851 (+59.0%), from €37,057 to €58,908
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 | €2,576,330 | €1,836,617 | -€739,714 | -28.7% |
| Fixed assets | 21/28 | €125,157 | €130,547 | +€5,389 | +4.3% |
| Tangible fixed assets | 22/27 | €5,157 | €10,547 | +€5,389 | +104% |
| Plant, machinery and equipment | 23 | - | €4,947 | +€4,947 | |
| Furniture and vehicles | 24 | €5,157 | €5,600 | +€442 | +8.6% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €120,000 | €120,000 | = | 0.0% |
| Participating interests | 282 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €2,451,173 | €1,706,070 | -€745,103 | -30.4% |
| Stocks and contracts in progress | 3 | €46,529 | €25,659 | -€20,870 | -44.9% |
| Stocks | 30/36 | €46,529 | €25,659 | -€20,870 | -44.9% |
| Goods purchased for resale | 34 | €46,529 | €25,659 | -€20,870 | -44.9% |
| Amounts receivable within one year | 40/41 | €2,211,928 | €1,559,878 | -€652,049 | -29.5% |
| Trade receivables | 40 | €77,302 | €53,391 | -€23,912 | -30.9% |
| Other amounts receivable | 41 | €2,134,625 | €1,506,488 | -€628,137 | -29.4% |
| Cash at bank and in hand | 54/58 | €92,352 | €51,243 | -€41,109 | -44.5% |
| Deferred charges and accrued income | 490/1 | €100,365 | €69,290 | -€31,075 | -31.0% |
| Total equity and liabilities | 10/49 | €2,576,330 | €1,836,617 | -€739,714 | -28.7% |
| Equity | 10/15 | €242,944 | €187,141 | -€55,803 | -23.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €90,000 | €35,000 | -€55,000 | -61.1% |
| Distributable reserves | 133 | €90,000 | €35,000 | -€55,000 | -61.1% |
| Profit (loss) carried forward | 14 | €2,944 | €2,141 | -€803 | -27.3% |
| Amounts payable | 17/49 | €2,333,387 | €1,649,476 | -€683,911 | -29.3% |
| Amounts payable within one year | 42/48 | €2,232,121 | €1,587,127 | -€644,993 | -28.9% |
| Trade debts | 44 | €127,852 | €77,997 | -€49,855 | -39.0% |
| Suppliers | 440/4 | €127,852 | €77,997 | -€49,855 | -39.0% |
| Taxes, remuneration and social security | 45 | €4,269 | €9,131 | +€4,862 | +114% |
| Taxes | 450/3 | €1,700 | €1,991 | +€291 | +17.1% |
| Remuneration and social security | 454/9 | €2,569 | €7,140 | +€4,571 | +178% |
| Other amounts payable | 47/48 | €2,100,000 | €1,500,000 | -€600,000 | -28.6% |
| Accrued charges and deferred income | 492/3 | €101,266 | €62,348 | -€38,918 | -38.4% |
| Operating income | 70/76A | €916,274 | €713,476 | -€202,797 | -22.1% |
| Turnover | 70 | €904,608 | €702,481 | -€202,126 | -22.3% |
| Other operating income | 74 | €11,666 | €10,995 | -€671 | -5.8% |
| Operating charges | 60/66A | €910,165 | €769,057 | -€141,108 | -15.5% |
| Goods for resale, raw materials and consumables | 60 | €737,816 | €586,804 | -€151,011 | -20.5% |
| Purchases | 600/8 | €743,570 | €565,934 | -€177,636 | -23.9% |
| Change in stocks: decrease (increase) | 609 | -€5,755 | €20,870 | +€26,625 | |
| Services and other goods | 61 | €132,367 | €119,636 | -€12,731 | -9.6% |
| Remuneration, social security and pensions | 62 | €37,057 | €58,908 | +€21,851 | +59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,746 | €2,386 | +€640 | +36.6% |
| Other operating charges | 640/8 | €1,179 | €1,324 | +€145 | +12.3% |
| Operating profit (loss) | 9901 | €6,109 | -€55,581 | -€61,689 | |
| Financial income | 75/76B | €100,624 | €62,683 | -€37,941 | -37.7% |
| Recurring financial income | 75 | €100,624 | €62,683 | -€37,941 | -37.7% |
| Income from current assets | 751 | €100,365 | €62,348 | -€38,017 | -37.9% |
| Other financial income | 752/9 | €259 | €335 | +€76 | +29.2% |
| Financial charges | 65/66B | €101,774 | €62,834 | -€38,940 | -38.3% |
| Recurring financial charges | 65 | €101,774 | €62,834 | -€38,940 | -38.3% |
| Debt charges | 650 | €101,266 | €62,354 | -€38,912 | -38.4% |
| Other financial charges | 652/9 | €508 | €480 | -€28 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €4,958 | -€55,732 | -€60,690 | |
| Income taxes | 67/77 | €1,743 | €71 | -€1,672 | -95.9% |
| Taxes | 670/3 | €1,743 | €71 | -€1,672 | -95.9% |
| Profit (loss) for the period | 9904 | €3,215 | -€55,803 | -€59,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,215 | -€55,803 | -€59,017 |
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 13 October 2026 via checked.be.