IMANE AKHAYAT: 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.
IMANE AKHAYAT
Largest movements
- Cash -€5,168
down €5,168 (-92.7%), from €5,577 to €409
mainly Net result for the year (-€5,058) and Tax, wage and social debts (-€2,300)
- Deferred charges and accrued income +€489
up €489 (+50.4%), from €970 to €1,460
- Profit (loss) carried forward -€5,070
down €5,070 (-185%), from -€2,737 to -€7,807
- Tax, wage and social debts -€2,300
no longer reported in 2025 (was €2,300)
- Other debts +€1,908
up €1,908 (+41.8%), from €4,565 to €6,473
- Trade debts +€783
up €783 (+187%), from €419 to €1,202
- Gross operating margin -€2,993
down €2,993 (-153%), from -€1,957 to -€4,950
- Taxes -€554
no longer reported in 2025 (was €554)
- Depreciation -€250
no longer reported in 2025 (was €250)
- Other operating charges -€98
no longer reported in 2025 (was €98)
- Financial charges +€77
up €77 (+204%), from €38 to €115
of which Financial charges: +€77
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 | €6,547 | €1,868 | -€4,679 | -71.5% |
| Current assets | 29/58 | €6,547 | €1,868 | -€4,679 | -71.5% |
| Cash at bank and in hand | 54/58 | €5,577 | €409 | -€5,168 | -92.7% |
| Deferred charges and accrued income | 490/1 | €970 | €1,460 | +€489 | +50.4% |
| Total equity and liabilities | 10/49 | €6,547 | €1,868 | -€4,679 | -71.5% |
| Equity | 10/15 | -€737 | -€5,807 | -€5,070 | -687% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,737 | -€7,807 | -€5,070 | -185% |
| Amounts payable | 17/49 | €7,285 | €7,675 | +€391 | +5.4% |
| Amounts payable within one year | 42/48 | €7,285 | €7,675 | +€391 | +5.4% |
| Trade debts | 44 | €419 | €1,202 | +€783 | +187% |
| Suppliers | 440/4 | €419 | €1,202 | +€783 | +187% |
| Taxes, remuneration and social security | 45 | €2,300 | - | -€2,300 | |
| Remuneration and social security | 454/9 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €4,565 | €6,473 | +€1,908 | +41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | - | -€250 | |
| Other operating charges | 640/8 | €98 | - | -€98 | |
| Gross operating margin | 9900 | -€1,957 | -€4,950 | -€2,993 | -153% |
| Operating profit (loss) | 9901 | -€2,305 | -€4,950 | -€2,645 | -115% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €38 | €115 | +€77 | +204% |
| Recurring financial charges | 65 | €38 | €115 | +€77 | +204% |
| Non-recurring financial charges | 66B | €38 | €115 | +€77 | +204% |
| Profit (loss) for the period before taxes | 9903 | -€2,342 | -€5,058 | -€2,716 | -116% |
| Income taxes | 67/77 | €554 | - | -€554 | |
| Profit (loss) for the period | 9904 | -€2,897 | -€5,058 | -€2,162 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,897 | -€5,058 | -€2,162 | -74.6% |
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 19 October 2026 via checked.be.