IMB: 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.
IMB
Largest movements
- Cash -€23,617
down €23,617 (-14.4%), from €163,987 to €140,371
mainly Contributions, distributions and other (-€236,849) and Tax, wage and social debts (-€17,315)
- Tangible fixed assets -€3,613
down €3,613 (-40.1%), from €9,001 to €5,388
of which Furniture and vehicles: -€2,501
- Tax, wage and social debts -€17,315
down €17,315 (-26.1%), from €66,430 to €49,115
- Other debts -€5,898
down €5,898 (-7.2%), from €82,428 to €76,530
- Trade debts -€4,017
down €4,017 (-75.8%), from €5,296 to €1,279
- Gross operating margin -€29,354
down €29,354 (-8.4%), from €348,070 to €318,715
- Taxes -€7,947
down €7,947 (-9.1%), from €87,097 to €79,150
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.
Derived cash bridge
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 | €174,614 | €147,384 | -€27,230 | -15.6% |
| Fixed assets | 21/28 | €10,237 | €6,624 | -€3,613 | -35.3% |
| Tangible fixed assets | 22/27 | €9,001 | €5,388 | -€3,613 | -40.1% |
| Plant, machinery and equipment | 23 | €3,165 | €2,052 | -€1,112 | -35.1% |
| Furniture and vehicles | 24 | €5,837 | €3,336 | -€2,501 | -42.8% |
| Financial fixed assets | 28 | €1,236 | €1,236 | = | 0.0% |
| Current assets | 29/58 | €164,377 | €140,760 | -€23,617 | -14.4% |
| Cash at bank and in hand | 54/58 | €163,987 | €140,371 | -€23,617 | -14.4% |
| Deferred charges and accrued income | 490/1 | €390 | €390 | = | 0.0% |
| Total equity and liabilities | 10/49 | €174,614 | €147,384 | -€27,230 | -15.6% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €154,154 | €126,924 | -€27,230 | -17.7% |
| Amounts payable within one year | 42/48 | €154,154 | €126,924 | -€27,230 | -17.7% |
| Trade debts | 44 | €5,296 | €1,279 | -€4,017 | -75.8% |
| Suppliers | 440/4 | €5,296 | €1,279 | -€4,017 | -75.8% |
| Taxes, remuneration and social security | 45 | €66,430 | €49,115 | -€17,315 | -26.1% |
| Taxes | 450/3 | €66,430 | €49,115 | -€17,315 | -26.1% |
| Other amounts payable | 47/48 | €82,428 | €76,530 | -€5,898 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,220 | €3,613 | +€393 | +12.2% |
| Other operating charges | 640/8 | €1,001 | €1,017 | +€17 | +1.6% |
| Gross operating margin | 9900 | €348,070 | €318,715 | -€29,354 | -8.4% |
| Operating profit (loss) | 9901 | €343,849 | €314,085 | -€29,764 | -8.7% |
| Financial income | 75/76B | €4,999 | €1,914 | -€3,086 | -61.7% |
| Recurring financial income | 75 | €4,999 | €1,914 | -€3,086 | -61.7% |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €348,848 | €315,999 | -€32,850 | -9.4% |
| Income taxes | 67/77 | €87,097 | €79,150 | -€7,947 | -9.1% |
| Profit (loss) for the period | 9904 | €261,751 | €236,849 | -€24,903 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €261,751 | €236,849 | -€24,903 | -9.5% |
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 16 October 2026 via checked.be.