IMANA BVBA: 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 BVBA
Largest movements
- Cash +€64,159
up €64,159 (+64.4%), from €99,672 to €163,831
mainly Receivables within one year (+€31,309) and Net result for the year (+€20,969)
- Receivables within one year -€31,309
down €31,309 (-94.3%), from €33,205 to €1,895
of which Trade receivables: -€30,410
- Tangible fixed assets -€9,230
down €9,230 (-28.6%), from €32,277 to €23,048
- Deferred charges and accrued income -€2,778
down €2,778 (-65.6%), from €4,234 to €1,456
- Reserves +€20,969
up €20,969 (+36.6%), from €57,247 to €78,216
of which Distributable reserves: +€20,969
- Tax, wage and social debts +€9,815
up €9,815 (+182%), from €5,382 to €15,197
- Debts after one year -€7,848
down €7,848 (-65.9%), from €11,912 to €4,064
- Gross operating margin +€17,076
up €17,076 (+65.1%), from €26,249 to €43,325
- Taxes +€5,302
up €5,302 (+98.0%), from €5,412 to €10,714
- Financial charges -€545
down €545 (-36.2%), from €1,504 to €959
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 | €169,388 | €190,231 | +€20,842 | +12.3% |
| Fixed assets | 21/28 | €32,277 | €23,048 | -€9,230 | -28.6% |
| Tangible fixed assets | 22/27 | €32,277 | €23,048 | -€9,230 | -28.6% |
| Furniture and vehicles | 24 | €32,277 | €23,048 | -€9,230 | -28.6% |
| Current assets | 29/58 | €137,111 | €167,183 | +€30,072 | +21.9% |
| Amounts receivable within one year | 40/41 | €33,205 | €1,895 | -€31,309 | -94.3% |
| Trade receivables | 40 | €30,755 | €345 | -€30,410 | -98.9% |
| Other amounts receivable | 41 | €2,450 | €1,551 | -€899 | -36.7% |
| Cash at bank and in hand | 54/58 | €99,672 | €163,831 | +€64,159 | +64.4% |
| Deferred charges and accrued income | 490/1 | €4,234 | €1,456 | -€2,778 | -65.6% |
| Total equity and liabilities | 10/49 | €169,388 | €190,231 | +€20,842 | +12.3% |
| Equity | 10/15 | €122,021 | €142,990 | +€20,969 | +17.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €57,247 | €78,216 | +€20,969 | +36.6% |
| 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 | €55,387 | €76,356 | +€20,969 | +37.9% |
| Profit (loss) carried forward | 14 | €52,374 | €52,374 | = | 0.0% |
| Amounts payable | 17/49 | €47,367 | €47,240 | -€127 | -0.3% |
| Amounts payable after more than one year | 17 | €11,912 | €4,064 | -€7,848 | -65.9% |
| Financial debts | 170/4 | €11,912 | €4,064 | -€7,848 | -65.9% |
| Amounts payable within one year | 42/48 | €35,455 | €43,177 | +€7,721 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €7,490 | €7,848 | +€358 | +4.8% |
| Trade debts | 44 | €2,681 | €2,117 | -€565 | -21.1% |
| Suppliers | 440/4 | €2,681 | €2,117 | -€565 | -21.1% |
| Taxes, remuneration and social security | 45 | €5,382 | €15,197 | +€9,815 | +182% |
| Taxes | 450/3 | €5,382 | €15,197 | +€9,815 | +182% |
| Other amounts payable | 47/48 | €19,903 | €18,015 | -€1,888 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,131 | €9,230 | +€99 | +1.1% |
| Other operating charges | 640/8 | €1,383 | €1,452 | +€69 | +5.0% |
| Gross operating margin | 9900 | €26,249 | €43,325 | +€17,076 | +65.1% |
| Operating profit (loss) | 9901 | €15,735 | €32,643 | +€16,908 | +107% |
| Financial charges | 65/66B | €1,504 | €959 | -€545 | -36.2% |
| Recurring financial charges | 65 | €1,504 | €959 | -€545 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €14,231 | €31,684 | +€17,453 | +123% |
| Income taxes | 67/77 | €5,412 | €10,714 | +€5,302 | +98.0% |
| Profit (loss) for the period | 9904 | €8,819 | €20,969 | +€12,151 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €8,819 | €20,969 | +€12,151 | +138% |
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 23 October 2026 via checked.be.