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 -€7,829
down €7,829 (-7.4%), from €106,514 to €98,685
mainly Net result for the year (-€13,921) and Receivables within one year (-€5,420)
- Tangible fixed assets -€5,723
down €5,723 (-35.4%), from €16,183 to €10,460
of which Plant, machinery and equipment: -€3,260
- Receivables within one year +€5,420
up €5,420 (+111.2%), from €4,874 to €10,294
- Profit (loss) carried forward -€13,921
down €13,921 (-833.6%), from -€1,670 to -€15,591
- Other debts +€5,789
up €5,789 (+25.8%), from €22,452 to €28,241
- Turnover +€17,068
up €17,068 (+23.3%), from €73,179 to €90,247
- Purchases and services +€10,487
up €10,487 (+11.8%), from €88,868 to €99,355
- Gross operating margin +€6,581
up €6,581 (+41.9%), from -€15,689 to -€9,108
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 | €228,571 | €220,439 | -€8,132 | -3.6% |
| Fixed assets | 21/28 | €16,183 | €10,460 | -€5,723 | -35.4% |
| Tangible fixed assets | 22/27 | €16,183 | €10,460 | -€5,723 | -35.4% |
| Plant, machinery and equipment | 23 | €11,568 | €8,308 | -€3,260 | -28.2% |
| Furniture and vehicles | 24 | €4,615 | €2,152 | -€2,463 | -53.4% |
| Current assets | 29/58 | €212,388 | €209,979 | -€2,409 | -1.1% |
| Amounts receivable after more than one year | 29 | €101,000 | €101,000 | = | 0.0% |
| Other amounts receivable | 291 | €101,000 | €101,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,874 | €10,294 | +€5,420 | +111.2% |
| Other amounts receivable | 41 | €4,874 | €10,294 | +€5,420 | +111.2% |
| Cash at bank and in hand | 54/58 | €106,514 | €98,685 | -€7,829 | -7.4% |
| Total equity and liabilities | 10/49 | €228,571 | €220,439 | -€8,132 | -3.6% |
| Equity | 10/15 | €203,869 | €189,948 | -€13,921 | -6.8% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €193,339 | €193,339 | = | 0.0% |
| 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 | €191,479 | €191,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,670 | -€15,591 | -€13,921 | -833.6% |
| Amounts payable | 17/49 | €24,702 | €30,491 | +€5,789 | +23.4% |
| Amounts payable within one year | 42/48 | €24,702 | €30,491 | +€5,789 | +23.4% |
| Taxes, remuneration and social security | 45 | €2,250 | €2,250 | = | 0.0% |
| Taxes | 450/3 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €22,452 | €28,241 | +€5,789 | +25.8% |
| Turnover | 70 | €73,179 | €90,247 | +€17,068 | +23.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €88,868 | €99,355 | +€10,487 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,723 | €5,723 | = | 0.0% |
| Other operating charges | 640/8 | €482 | €659 | +€177 | +36.7% |
| Gross operating margin | 9900 | -€15,689 | -€9,108 | +€6,581 | +41.9% |
| Operating profit (loss) | 9901 | -€21,894 | -€15,490 | +€6,404 | +29.3% |
| Financial income | 75/76B | €1,770 | €1,631 | -€139 | -7.9% |
| Recurring financial income | 75 | €1,770 | €1,631 | -€139 | -7.9% |
| Financial charges | 65/66B | €156 | €62 | -€94 | -60.3% |
| Recurring financial charges | 65 | €156 | €62 | -€94 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,280 | -€13,921 | +€6,359 | +31.4% |
| Profit (loss) for the period | 9904 | -€20,280 | -€13,921 | +€6,359 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,280 | -€13,921 | +€6,359 | +31.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.