Imara: 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.
Imara
Largest movements
- Receivables within one year -€20,312
down €20,312 (-40.5%), from €50,184 to €29,872
of which Trade receivables: -€25,288
- Cash +€18,516
up €18,516 (+167.0%), from €11,088 to €29,605
mainly Receivables within one year (+€20,312) and Net result for the year (+€16,924)
- Tax, wage and social debts -€19,947
down €19,947 (-75.8%), from €26,308 to €6,362
- Reserves +€16,924
up €16,924 (+56.5%), from €29,966 to €46,889
- Trade debts +€1,317
new in 2025: €1,317
- Gross operating margin -€15,862
down €15,862 (-37.1%), from €42,705 to €26,843
- Taxes -€4,569
down €4,569 (-40.6%), from €11,266 to €6,696
- Financial charges +€1,514
up €1,514 (+139.2%), from €1,088 to €2,602
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 | €61,274 | €59,568 | -€1,706 | -2.8% |
| Current assets | 29/58 | €61,274 | €59,568 | -€1,706 | -2.8% |
| Amounts receivable within one year | 40/41 | €50,184 | €29,872 | -€20,312 | -40.5% |
| Trade receivables | 40 | €49,482 | €24,194 | -€25,288 | -51.1% |
| Other amounts receivable | 41 | €703 | €5,678 | +€4,975 | +708.1% |
| Cash at bank and in hand | 54/58 | €11,088 | €29,605 | +€18,516 | +167.0% |
| Deferred charges and accrued income | 490/1 | €2 | €91 | +€90 | +5750.6% |
| Total equity and liabilities | 10/49 | €61,274 | €59,568 | -€1,706 | -2.8% |
| Equity | 10/15 | €34,966 | €51,889 | +€16,924 | +48.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,966 | €46,889 | +€16,924 | +56.5% |
| Distributable reserves | 133 | €29,966 | €46,889 | +€16,924 | +56.5% |
| Amounts payable | 17/49 | €26,308 | €7,678 | -€18,630 | -70.8% |
| Amounts payable within one year | 42/48 | €26,308 | €7,678 | -€18,630 | -70.8% |
| Trade debts | 44 | - | €1,317 | +€1,317 | |
| Suppliers | 440/4 | - | €1,317 | +€1,317 | |
| Taxes, remuneration and social security | 45 | €26,308 | €6,362 | -€19,947 | -75.8% |
| Taxes | 450/3 | €26,308 | €6,362 | -€19,947 | -75.8% |
| Other operating charges | 640/8 | €387 | €718 | +€331 | +85.4% |
| Gross operating margin | 9900 | €42,705 | €26,843 | -€15,862 | -37.1% |
| Operating profit (loss) | 9901 | €42,318 | €26,125 | -€16,193 | -38.3% |
| Financial income | 75/76B | €2 | €98 | +€96 | +6166.7% |
| Recurring financial income | 75 | €2 | €98 | +€96 | +6166.7% |
| Financial charges | 65/66B | €1,088 | €2,602 | +€1,514 | +139.2% |
| Recurring financial charges | 65 | €1,088 | €2,602 | +€1,514 | +139.2% |
| Profit (loss) for the period before taxes | 9903 | €41,231 | €23,620 | -€17,611 | -42.7% |
| Income taxes | 67/77 | €11,266 | €6,696 | -€4,569 | -40.6% |
| Profit (loss) for the period | 9904 | €29,966 | €16,924 | -€13,042 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,966 | €16,924 | -€13,042 | -43.5% |
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.