IMAYA: 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.
IMAYA
Largest movements
- Cash +€45,155
up €45,155 (+20.9%), from €216,490 to €261,645
mainly Net result for the year (+€82,272) and Depreciation (+€20,639)
- Receivables within one year +€37,024
up €37,024 (+115.3%), from €32,119 to €69,143
- Tangible fixed assets -€20,639
down €20,639 (-29.1%), from €70,901 to €50,262
of which Furniture and vehicles: -€20,211
- Deferred charges and accrued income -€5,085
down €5,085 (-22.9%), from €22,215 to €17,131
- Reserves +€82,272
up €82,272 (+35.6%), from €230,901 to €313,173
- Tax, wage and social debts -€23,761
down €23,761 (-22.9%), from €103,942 to €80,180
- Gross operating margin -€22,839
down €22,839 (-14.1%), from €161,745 to €138,906
- Taxes -€6,916
down €6,916 (-16.6%), from €41,612 to €34,696
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 | €341,726 | €398,181 | +€56,455 | +16.5% |
| Fixed assets | 21/28 | €70,901 | €50,262 | -€20,639 | -29.1% |
| Tangible fixed assets | 22/27 | €70,901 | €50,262 | -€20,639 | -29.1% |
| Plant, machinery and equipment | 23 | €1,908 | €1,479 | -€428 | -22.5% |
| Furniture and vehicles | 24 | €68,994 | €48,783 | -€20,211 | -29.3% |
| Current assets | 29/58 | €270,825 | €347,918 | +€77,094 | +28.5% |
| Amounts receivable within one year | 40/41 | €32,119 | €69,143 | +€37,024 | +115.3% |
| Other amounts receivable | 41 | €32,119 | €69,143 | +€37,024 | +115.3% |
| Cash at bank and in hand | 54/58 | €216,490 | €261,645 | +€45,155 | +20.9% |
| Deferred charges and accrued income | 490/1 | €22,215 | €17,131 | -€5,085 | -22.9% |
| Total equity and liabilities | 10/49 | €341,726 | €398,181 | +€56,455 | +16.5% |
| Equity | 10/15 | €233,901 | €316,173 | +€82,272 | +35.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €230,901 | €313,173 | +€82,272 | +35.6% |
| Distributable reserves | 133 | €230,901 | €313,173 | +€82,272 | +35.6% |
| Amounts payable | 17/49 | €107,825 | €82,008 | -€25,817 | -23.9% |
| Amounts payable within one year | 42/48 | €104,178 | €80,580 | -€23,598 | -22.7% |
| Trade debts | 44 | €236 | €400 | +€163 | +69.1% |
| Suppliers | 440/4 | €236 | €400 | +€163 | +69.1% |
| Taxes, remuneration and social security | 45 | €103,942 | €80,180 | -€23,761 | -22.9% |
| Taxes | 450/3 | €103,942 | €80,180 | -€23,761 | -22.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,647 | €1,428 | -€2,219 | -60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,445 | €20,639 | +€194 | +0.9% |
| Other operating charges | 640/8 | €1,045 | €1,072 | +€27 | +2.6% |
| Gross operating margin | 9900 | €161,745 | €138,906 | -€22,839 | -14.1% |
| Operating profit (loss) | 9901 | €140,256 | €117,195 | -€23,061 | -16.4% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €77 | €227 | +€150 | +194.5% |
| Recurring financial charges | 65 | €77 | €227 | +€150 | +194.5% |
| Profit (loss) for the period before taxes | 9903 | €140,183 | €116,968 | -€23,215 | -16.6% |
| Income taxes | 67/77 | €41,612 | €34,696 | -€6,916 | -16.6% |
| Profit (loss) for the period | 9904 | €98,570 | €82,272 | -€16,299 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €98,570 | €82,272 | -€16,299 | -16.5% |
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 7 October 2026 via checked.be.