IMANS UP: 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.
IMANS UP
Largest movements
- Cash +€50,825
up €50,825 (+134.5%), from €37,788 to €88,613
mainly Net result for the year (+€31,571) and Depreciation (+€15,981)
- Tangible fixed assets -€11,606
down €11,606 (-54.5%), from €21,286 to €9,680
of which Leasing and similar rights: -€6,078
- Receivables within one year -€1,597
down €1,597 (-4.1%), from €38,633 to €37,036
of which Other amounts receivable: -€1,597
- Profit (loss) carried forward +€31,571
up €31,571 (+44.4%), from €71,081 to €102,652
- Trade debts +€8,314
up €8,314 (+248.3%), from €3,348 to €11,661
- Tax, wage and social debts +€7,069
new in 2025: €7,069
of which Remuneration and social security: +€4,485
- Debts after one year -€4,467
no longer reported in 2025 (was €4,467)
- Current portion of long-term debt -€3,754
no longer reported in 2025 (was €3,754)
- Gross operating margin +€43,852
up €43,852 (+639.9%), from €6,853 to €50,706
- Taxes +€2,186
new in 2025: €2,186
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 | €97,707 | €135,329 | +€37,622 | +38.5% |
| Fixed assets | 21/28 | €21,286 | €9,680 | -€11,606 | -54.5% |
| Tangible fixed assets | 22/27 | €21,286 | €9,680 | -€11,606 | -54.5% |
| Plant, machinery and equipment | 23 | €1,482 | €943 | -€539 | -36.4% |
| Furniture and vehicles | 24 | €13,726 | €8,737 | -€4,989 | -36.3% |
| Leasing and similar rights | 25 | €6,078 | - | -€6,078 | |
| Current assets | 29/58 | €76,421 | €125,649 | +€49,228 | +64.4% |
| Amounts receivable within one year | 40/41 | €38,633 | €37,036 | -€1,597 | -4.1% |
| Trade receivables | 40 | €34,334 | €34,334 | -€0 | 0.0% |
| Other amounts receivable | 41 | €4,299 | €2,702 | -€1,597 | -37.1% |
| Cash at bank and in hand | 54/58 | €37,788 | €88,613 | +€50,825 | +134.5% |
| Total equity and liabilities | 10/49 | €97,707 | €135,329 | +€37,622 | +38.5% |
| Equity | 10/15 | €77,281 | €108,852 | +€31,571 | +40.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,081 | €102,652 | +€31,571 | +44.4% |
| Amounts payable | 17/49 | €20,425 | €26,476 | +€6,051 | +29.6% |
| Amounts payable after more than one year | 17 | €4,467 | - | -€4,467 | |
| Financial debts | 170/4 | €4,467 | - | -€4,467 | |
| Amounts payable within one year | 42/48 | €15,959 | €26,476 | +€10,518 | +65.9% |
| Current portion of amounts payable after more than one year | 42 | €3,754 | - | -€3,754 | |
| Trade debts | 44 | €3,348 | €11,661 | +€8,314 | +248.3% |
| Suppliers | 440/4 | €3,348 | €11,661 | +€8,314 | +248.3% |
| Taxes, remuneration and social security | 45 | - | €7,069 | +€7,069 | |
| Taxes | 450/3 | - | €2,584 | +€2,584 | |
| Remuneration and social security | 454/9 | - | €4,485 | +€4,485 | |
| Other amounts payable | 47/48 | €8,857 | €7,745 | -€1,112 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,530 | €15,981 | +€451 | +2.9% |
| Other operating charges | 640/8 | €1,026 | €750 | -€276 | -26.9% |
| Gross operating margin | 9900 | €6,853 | €50,706 | +€43,852 | +639.9% |
| Operating profit (loss) | 9901 | -€9,703 | €33,974 | +€43,677 | |
| Financial charges | 65/66B | €340 | €217 | -€123 | -36.2% |
| Recurring financial charges | 65 | €340 | €217 | -€123 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,043 | €33,757 | +€43,800 | |
| Income taxes | 67/77 | - | €2,186 | +€2,186 | |
| Profit (loss) for the period | 9904 | -€10,043 | €31,571 | +€41,614 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,043 | €31,571 | +€41,614 |
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 11 October 2026 via checked.be.