IMAN COMPANY: 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.
IMAN COMPANY
Largest movements
- Stocks and contracts -€9,856
down €9,856 (-66.9%), from €14,728 to €4,873
- Receivables within one year -€3,559
down €3,559 (-20.7%), from €17,185 to €13,626
of which Other amounts receivable: -€4,615
- Cash -€3,508
down €3,508 (-82.5%), from €4,250 to €742
mainly Tax, wage and social debts (-€27,179) and Accrued charges and deferred income (-€57)
- Tangible fixed assets -€3,000
no longer reported in 2025 (was €3,000)
- Tax, wage and social debts -€27,179
down €27,179 (-65.9%), from €41,234 to €14,055
of which Remuneration and social security: -€28,058
- Profit (loss) carried forward +€5,229
up €5,229, from -€2,219 to €3,009
- Trade debts +€2,084
up €2,084 (+2,270%), from €92 to €2,176
- Gross operating margin +€13,972
up €13,972 (+211%), from €6,610 to €20,583
- Staff costs +€11,275
up €11,275 (+1,887%), from €598 to €11,872
- Other operating charges -€871
down €871 (-71.0%), from €1,226 to €355
- Financial charges -€857
down €857 (-87.2%), from €983 to €126
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 | €39,163 | €19,240 | -€19,923 | -50.9% |
| Fixed assets | 21/28 | €3,000 | - | -€3,000 | |
| Tangible fixed assets | 22/27 | €3,000 | - | -€3,000 | |
| Furniture and vehicles | 24 | €3,000 | - | -€3,000 | |
| Current assets | 29/58 | €36,163 | €19,240 | -€16,923 | -46.8% |
| Stocks and contracts in progress | 3 | €14,728 | €4,873 | -€9,856 | -66.9% |
| Stocks | 30/36 | €14,728 | €4,873 | -€9,856 | -66.9% |
| Amounts receivable within one year | 40/41 | €17,185 | €13,626 | -€3,559 | -20.7% |
| Trade receivables | 40 | - | €1,056 | +€1,056 | |
| Other amounts receivable | 41 | €17,185 | €12,570 | -€4,615 | -26.9% |
| Cash at bank and in hand | 54/58 | €4,250 | €742 | -€3,508 | -82.5% |
| Total equity and liabilities | 10/49 | €39,163 | €19,240 | -€19,923 | -50.9% |
| Equity | 10/15 | -€2,219 | €3,009 | +€5,229 | |
| Profit (loss) carried forward | 14 | -€2,219 | €3,009 | +€5,229 | |
| Amounts payable | 17/49 | €41,383 | €16,231 | -€25,152 | -60.8% |
| Amounts payable within one year | 42/48 | €41,326 | €16,231 | -€25,095 | -60.7% |
| Trade debts | 44 | €92 | €2,176 | +€2,084 | +2,270% |
| Suppliers | 440/4 | €92 | €2,176 | +€2,084 | +2,270% |
| Taxes, remuneration and social security | 45 | €41,234 | €14,055 | -€27,179 | -65.9% |
| Taxes | 450/3 | €1,485 | €2,363 | +€878 | +59.2% |
| Remuneration and social security | 454/9 | €39,749 | €11,692 | -€28,058 | -70.6% |
| Accrued charges and deferred income | 492/3 | €57 | - | -€57 | |
| Remuneration, social security and pensions | 62 | €598 | €11,872 | +€11,275 | +1,887% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €3,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,226 | €355 | -€871 | -71.0% |
| Gross operating margin | 9900 | €6,610 | €20,583 | +€13,972 | +211% |
| Operating profit (loss) | 9901 | €1,787 | €5,355 | +€3,568 | +200% |
| Financial charges | 65/66B | €983 | €126 | -€857 | -87.2% |
| Recurring financial charges | 65 | €983 | €126 | -€857 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | €804 | €5,229 | +€4,425 | +551% |
| Profit (loss) for the period | 9904 | €804 | €5,229 | +€4,425 | +551% |
| Profit (loss) for the period to be appropriated | 9905 | €804 | €5,229 | +€4,425 | +551% |
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 29 October 2026 via checked.be.