IMANIS: 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.
IMANIS
Largest movements
- Cash +€94,536
up €94,536 (+87.7%), from €107,774 to €202,311
mainly Other debts (+€152,818) and Net result for the year (+€99,223)
- Current investments +€36,193
up €36,193 (+17.2%), from €210,801 to €246,994
- Tangible fixed assets -€23,437
down €23,437 (-39.2%), from €59,737 to €36,300
- Receivables within one year -€13,263
down €13,263 (-21.6%), from €61,316 to €48,053
of which Other amounts receivable: -€7,443
- Other debts +€152,818
up €152,818 (+99.9%), from €152,949 to €305,767
- Reserves -€27,497
down €27,497 (-4.6%), from €596,965 to €569,468
of which Distributable reserves: -€27,497
- Tax, wage and social debts -€17,299
down €17,299 (-58.6%), from €29,531 to €12,231
- Current portion of long-term debt -€15,868
down €15,868 (-100.0%), from €15,868 to €0
- Financial income +€23,823
up €23,823 (+524.6%), from €4,541 to €28,365
- Gross operating margin -€8,370
down €8,370 (-5.5%), from €152,096 to €143,726
- Taxes +€2,338
up €2,338 (+6.6%), from €35,417 to €37,755
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 | €818,660 | €912,831 | +€94,171 | +11.5% |
| Fixed assets | 21/28 | €409,737 | €386,300 | -€23,437 | -5.7% |
| Tangible fixed assets | 22/27 | €59,737 | €36,300 | -€23,437 | -39.2% |
| Furniture and vehicles | 24 | €59,737 | €36,300 | -€23,437 | -39.2% |
| Financial fixed assets | 28 | €350,000 | €350,000 | = | 0.0% |
| Current assets | 29/58 | €408,923 | €526,531 | +€117,608 | +28.8% |
| Amounts receivable within one year | 40/41 | €61,316 | €48,053 | -€13,263 | -21.6% |
| Trade receivables | 40 | €36,828 | €31,008 | -€5,820 | -15.8% |
| Other amounts receivable | 41 | €24,488 | €17,045 | -€7,443 | -30.4% |
| Current investments | 50/53 | €210,801 | €246,994 | +€36,193 | +17.2% |
| Cash at bank and in hand | 54/58 | €107,774 | €202,311 | +€94,536 | +87.7% |
| Deferred charges and accrued income | 490/1 | €29,031 | €29,173 | +€142 | +0.5% |
| Total equity and liabilities | 10/49 | €818,660 | €912,831 | +€94,171 | +11.5% |
| Equity | 10/15 | €617,426 | €588,069 | -€29,357 | -4.8% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | €596,965 | €569,468 | -€27,497 | -4.6% |
| Tax-exempt reserves | 132 | €7,829 | €7,829 | = | 0.0% |
| Distributable reserves | 133 | €589,136 | €561,638 | -€27,497 | -4.7% |
| Profit (loss) carried forward | 14 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €201,234 | €324,762 | +€123,528 | +61.4% |
| Amounts payable within one year | 42/48 | €201,234 | €324,762 | +€123,528 | +61.4% |
| Current portion of amounts payable after more than one year | 42 | €15,868 | €0 | -€15,868 | -100.0% |
| Trade debts | 44 | €2,887 | €6,764 | +€3,877 | +134.3% |
| Suppliers | 440/4 | €2,887 | €6,764 | +€3,877 | +134.3% |
| Taxes, remuneration and social security | 45 | €29,531 | €12,231 | -€17,299 | -58.6% |
| Taxes | 450/3 | €29,531 | €12,231 | -€17,299 | -58.6% |
| Other amounts payable | 47/48 | €152,949 | €305,767 | +€152,818 | +99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,062 | €27,107 | -€955 | -3.4% |
| Other operating charges | 640/8 | €875 | €1,250 | +€376 | +43.0% |
| Gross operating margin | 9900 | €152,096 | €143,726 | -€8,370 | -5.5% |
| Operating profit (loss) | 9901 | €123,160 | €115,368 | -€7,791 | -6.3% |
| Financial income | 75/76B | €4,541 | €28,365 | +€23,823 | +524.6% |
| Recurring financial income | 75 | €4,541 | €28,365 | +€23,823 | +524.6% |
| Financial charges | 65/66B | €6,863 | €6,755 | -€108 | -1.6% |
| Recurring financial charges | 65 | €6,863 | €6,755 | -€108 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €120,838 | €136,978 | +€16,140 | +13.4% |
| Income taxes | 67/77 | €35,417 | €37,755 | +€2,338 | +6.6% |
| Profit (loss) for the period | 9904 | €85,422 | €99,223 | +€13,802 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,422 | €99,223 | +€13,802 | +16.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.