iMajime: 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.
iMajime
Largest movements
- Cash +€167,632
up €167,632 (+332%), from €50,559 to €218,191
mainly Other debts (+€145,125) and Net result for the year (+€109,534)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Tangible fixed assets -€5,393
down €5,393 (-2.8%), from €193,829 to €188,436
of which Land and buildings: -€5,098
- Other debts +€145,125
up €145,125 (+502%), from €28,914 to €174,040
- Reserves -€63,591
down €63,591 (-35.9%), from €177,120 to €113,529
- Debts after one year -€16,734
down €16,734 (-17.9%), from €93,586 to €76,852
- Tax, wage and social debts -€5,077
down €5,077 (-25.2%), from €20,126 to €15,049
- Gross operating margin -€13,415
down €13,415 (-8.0%), from €168,744 to €155,329
- Taxes -€3,476
down €3,476 (-10.0%), from €34,856 to €31,380
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 | €356,491 | €415,457 | +€58,966 | +16.5% |
| Fixed assets | 21/28 | €193,829 | €188,436 | -€5,393 | -2.8% |
| Tangible fixed assets | 22/27 | €193,829 | €188,436 | -€5,393 | -2.8% |
| Land and buildings | 22 | €193,326 | €188,228 | -€5,098 | -2.6% |
| Furniture and vehicles | 24 | €503 | €208 | -€295 | -58.7% |
| Current assets | 29/58 | €162,662 | €227,021 | +€64,359 | +39.6% |
| Amounts receivable within one year | 40/41 | €10,207 | €7,336 | -€2,871 | -28.1% |
| Trade receivables | 40 | €10,207 | €7,187 | -€3,020 | -29.6% |
| Other amounts receivable | 41 | - | €148 | +€148 | |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €50,559 | €218,191 | +€167,632 | +332% |
| Deferred charges and accrued income | 490/1 | €1,896 | €1,494 | -€402 | -21.2% |
| Total equity and liabilities | 10/49 | €356,491 | €415,457 | +€58,966 | +16.5% |
| Equity | 10/15 | €195,720 | €132,129 | -€63,591 | -32.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,120 | €113,529 | -€63,591 | -35.9% |
| Distributable reserves | 133 | €177,120 | €113,529 | -€63,591 | -35.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €160,771 | €283,328 | +€122,557 | +76.2% |
| Amounts payable after more than one year | 17 | €93,586 | €76,852 | -€16,734 | -17.9% |
| Financial debts | 170/4 | €93,586 | €76,852 | -€16,734 | -17.9% |
| Amounts payable within one year | 42/48 | €67,184 | €206,476 | +€139,291 | +207% |
| Current portion of amounts payable after more than one year | 42 | €16,496 | €16,734 | +€239 | +1.4% |
| Financial debts | 43 | €180 | €0 | -€180 | -100% |
| Credit institutions | 430/8 | €180 | €0 | -€180 | -100% |
| Trade debts | 44 | €1,469 | €653 | -€816 | -55.6% |
| Suppliers | 440/4 | €1,469 | €653 | -€816 | -55.6% |
| Taxes, remuneration and social security | 45 | €20,126 | €15,049 | -€5,077 | -25.2% |
| Taxes | 450/3 | €20,126 | €15,049 | -€5,077 | -25.2% |
| Other amounts payable | 47/48 | €28,914 | €174,040 | +€145,125 | +502% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,358 | €9,023 | +€665 | +8.0% |
| Other operating charges | 640/8 | €2,184 | €2,190 | +€6 | +0.3% |
| Gross operating margin | 9900 | €168,744 | €155,329 | -€13,415 | -8.0% |
| Operating profit (loss) | 9901 | €158,202 | €144,116 | -€14,086 | -8.9% |
| Financial income | 75/76B | €476 | €149 | -€326 | -68.6% |
| Recurring financial income | 75 | €476 | €149 | -€326 | -68.6% |
| Financial charges | 65/66B | €4,052 | €3,351 | -€701 | -17.3% |
| Recurring financial charges | 65 | €4,052 | €3,351 | -€701 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €154,626 | €140,914 | -€13,711 | -8.9% |
| Income taxes | 67/77 | €34,856 | €31,380 | -€3,476 | -10.0% |
| Profit (loss) for the period | 9904 | €119,769 | €109,534 | -€10,235 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €119,769 | €109,534 | -€10,235 | -8.5% |
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 15 October 2026 via checked.be.