ImAna BV: 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.
ImAna BV
Largest movements
- Receivables within one year +€17,083
up €17,083 (+149.4%), from €11,436 to €28,519
- Current investments +€13,863
up €13,863 (+67.1%), from €20,648 to €34,511
- Cash +€12,680
up €12,680 (+58.0%), from €21,862 to €34,541
mainly Net result for the year (+€40,654) and Accrued charges and deferred income (+€11,365)
- Tangible fixed assets -€4,266
down €4,266 (-55.7%), from €7,654 to €3,388
- Deferred charges and accrued income -€1,132
down €1,132 (-22.4%), from €5,051 to €3,919
- Profit (loss) carried forward +€40,654
up €40,654 (+98.2%), from €41,391 to €82,044
- Other debts -€15,433
down €15,433 (-99.2%), from €15,551 to €118
- Accrued charges and deferred income +€11,365
up €11,365 (+38524.0%), from €30 to €11,394
- Tax, wage and social debts +€2,901
up €2,901 (+62.9%), from €4,616 to €7,518
- Trade debts -€1,259
down €1,259 (-31.0%), from €4,063 to €2,804
- Gross operating margin +€48,811
up €48,811 (+731.7%), from €6,671 to €55,482
- Taxes +€9,699
up €9,699 (+880.8%), from €1,101 to €10,800
- Depreciation +€763
up €763 (+21.8%), from €3,503 to €4,266
- Financial income +€617
up €617 (+402.4%), from €153 to €770
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 | €66,651 | €104,878 | +€38,227 | +57.4% |
| Fixed assets | 21/28 | €7,654 | €3,388 | -€4,266 | -55.7% |
| Tangible fixed assets | 22/27 | €7,654 | €3,388 | -€4,266 | -55.7% |
| Plant, machinery and equipment | 23 | €7,654 | €3,388 | -€4,266 | -55.7% |
| Current assets | 29/58 | €58,996 | €101,490 | +€42,493 | +72.0% |
| Amounts receivable within one year | 40/41 | €11,436 | €28,519 | +€17,083 | +149.4% |
| Trade receivables | 40 | €11,436 | €28,519 | +€17,083 | +149.4% |
| Current investments | 50/53 | €20,648 | €34,511 | +€13,863 | +67.1% |
| Cash at bank and in hand | 54/58 | €21,862 | €34,541 | +€12,680 | +58.0% |
| Deferred charges and accrued income | 490/1 | €5,051 | €3,919 | -€1,132 | -22.4% |
| Total equity and liabilities | 10/49 | €66,651 | €104,878 | +€38,227 | +57.4% |
| Equity | 10/15 | €42,391 | €83,044 | +€40,654 | +95.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,391 | €82,044 | +€40,654 | +98.2% |
| Amounts payable | 17/49 | €24,260 | €21,834 | -€2,427 | -10.0% |
| Amounts payable within one year | 42/48 | €24,231 | €10,440 | -€13,791 | -56.9% |
| Trade debts | 44 | €4,063 | €2,804 | -€1,259 | -31.0% |
| Suppliers | 440/4 | €4,063 | €2,804 | -€1,259 | -31.0% |
| Taxes, remuneration and social security | 45 | €4,616 | €7,518 | +€2,901 | +62.9% |
| Taxes | 450/3 | €4,616 | €7,518 | +€2,901 | +62.9% |
| Other amounts payable | 47/48 | €15,551 | €118 | -€15,433 | -99.2% |
| Accrued charges and deferred income | 492/3 | €30 | €11,394 | +€11,365 | +38524.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,503 | €4,266 | +€763 | +21.8% |
| Other operating charges | 640/8 | €433 | €446 | +€12 | +2.9% |
| Gross operating margin | 9900 | €6,671 | €55,482 | +€48,811 | +731.7% |
| Operating profit (loss) | 9901 | €2,735 | €50,770 | +€48,036 | +1756.5% |
| Financial income | 75/76B | €153 | €770 | +€617 | +402.4% |
| Recurring financial income | 75 | €153 | €770 | +€617 | +402.4% |
| Financial charges | 65/66B | €268 | €87 | -€181 | -67.6% |
| Recurring financial charges | 65 | €268 | €87 | -€181 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | €2,620 | €51,453 | +€48,833 | +1863.6% |
| Income taxes | 67/77 | €1,101 | €10,800 | +€9,699 | +880.8% |
| Profit (loss) for the period | 9904 | €1,519 | €40,654 | +€39,134 | +2576.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,519 | €40,654 | +€39,134 | +2576.1% |
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 12 October 2026 via checked.be.