IMANA: 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.
IMANA
Largest movements
- Cash +€473,796
up €473,796 (+115.0%), from €411,977 to €885,773
mainly Current investments (+€294,817) and Net result for the year (+€210,284)
- Current investments -€294,817
no longer reported in 2025 (was €294,817)
- Deferred charges and accrued income -€16,482
down €16,482 (-14.1%), from €116,922 to €100,440
- Reserves +€91,490
up €91,490 (+7.4%), from €1.2m to €1.3m
of which Distributable reserves: +€91,490
- Other debts +€87,133
up €87,133 (+175.6%), from €49,615 to €136,748
- Current portion of long-term debt -€29,167
no longer reported in 2025 (was €29,167)
- Gross operating margin -€18,439
down €18,439 (-5.4%), from €343,645 to €325,206
- Taxes -€8,612
down €8,612 (-8.4%), from €102,217 to €93,605
- Financial income -€7,726
down €7,726 (-99.2%), from €7,786 to €60
of which Financial income: -€7,726
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 | €1,370,260 | €1,517,792 | +€147,532 | +10.8% |
| Fixed assets | 21/28 | €64,787 | €55,814 | -€8,973 | -13.9% |
| Tangible fixed assets | 22/27 | €64,737 | €55,764 | -€8,973 | -13.9% |
| Plant, machinery and equipment | 23 | €4,533 | €6,527 | +€1,994 | +44.0% |
| Furniture and vehicles | 24 | €45,937 | €33,466 | -€12,471 | -27.1% |
| Other tangible fixed assets | 26 | €14,268 | €15,771 | +€1,503 | +10.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,305,473 | €1,461,979 | +€156,505 | +12.0% |
| Amounts receivable after more than one year | 29 | €460,765 | €460,765 | = | 0.0% |
| Other amounts receivable | 291 | €460,765 | €460,765 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,992 | €15,000 | -€5,992 | -28.5% |
| Trade receivables | 40 | €4,684 | - | -€4,684 | |
| Other amounts receivable | 41 | €16,309 | €15,000 | -€1,309 | -8.0% |
| Current investments | 50/53 | €294,817 | - | -€294,817 | |
| Cash at bank and in hand | 54/58 | €411,977 | €885,773 | +€473,796 | +115.0% |
| Deferred charges and accrued income | 490/1 | €116,922 | €100,440 | -€16,482 | -14.1% |
| Total equity and liabilities | 10/49 | €1,370,260 | €1,517,792 | +€147,532 | +10.8% |
| Equity | 10/15 | €1,244,943 | €1,336,432 | +€91,490 | +7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,232,543 | €1,324,032 | +€91,490 | +7.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,230,683 | €1,322,172 | +€91,490 | +7.4% |
| Amounts payable | 17/49 | €125,318 | €181,360 | +€56,042 | +44.7% |
| Amounts payable within one year | 42/48 | €125,318 | €181,360 | +€56,042 | +44.7% |
| Current portion of amounts payable after more than one year | 42 | €29,167 | - | -€29,167 | |
| Financial debts | 43 | - | €9,180 | +€9,180 | |
| Credit institutions | 430/8 | - | €9,180 | +€9,180 | |
| Trade debts | 44 | €5,985 | €5,887 | -€97 | -1.6% |
| Suppliers | 440/4 | €5,985 | €5,887 | -€97 | -1.6% |
| Taxes, remuneration and social security | 45 | €40,552 | €29,545 | -€11,007 | -27.1% |
| Taxes | 450/3 | €40,552 | €29,545 | -€11,007 | -27.1% |
| Other amounts payable | 47/48 | €49,615 | €136,748 | +€87,133 | +175.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,536 | €18,601 | +€65 | +0.3% |
| Non-recurring operating charges | 66A | - | €553 | +€553 | |
| Gross operating margin | 9900 | €343,645 | €325,206 | -€18,439 | -5.4% |
| Operating profit (loss) | 9901 | €325,109 | €306,052 | -€19,057 | -5.9% |
| Financial income | 75/76B | €7,786 | €60 | -€7,726 | -99.2% |
| Recurring financial income | 75 | €7,786 | €60 | -€7,726 | -99.2% |
| Non-recurring financial income | 76B | - | €60 | +€60 | |
| Financial charges | 65/66B | €2,410 | €2,223 | -€187 | -7.7% |
| Recurring financial charges | 65 | €2,410 | €2,035 | -€374 | -15.5% |
| Non-recurring financial charges | 66B | - | €187 | +€187 | |
| Profit (loss) for the period before taxes | 9903 | €330,486 | €303,889 | -€26,597 | -8.0% |
| Income taxes | 67/77 | €102,217 | €93,605 | -€8,612 | -8.4% |
| Profit (loss) for the period | 9904 | €228,269 | €210,284 | -€17,985 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €228,269 | €210,284 | -€17,985 | -7.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.