IMBAYA: 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.
IMBAYA
Largest movements
- Tangible fixed assets -€1,483
down €1,483 (-50.1%), from €2,958 to €1,475
of which Furniture and vehicles: -€1,089
- Cash -€576
down €576 (-7.8%), from €7,366 to €6,790
mainly Debts after one year (-€2,137) and Stocks and contracts (-€556)
- Stocks and contracts +€556
up €556 (+9.3%), from €5,958 to €6,514
- Deferred charges and accrued income +€441
up €441 (+70.0%), from €630 to €1,071
- Debts after one year -€2,137
down €2,137 (-5.0%), from €43,123 to €40,986
- Trade debts +€951
up €951 (+131.0%), from €726 to €1,677
- Purchases and services +€4,269
up €4,269 (+20.5%), from €20,818 to €25,087
- Gross operating margin -€3,260
down €3,260 (-50.6%), from €6,439 to €3,179
- Turnover +€1,009
up €1,009 (+3.7%), from €27,257 to €28,266
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,912 | €15,850 | -€1,062 | -6.3% |
| Fixed assets | 21/28 | €2,958 | €1,475 | -€1,483 | -50.1% |
| Tangible fixed assets | 22/27 | €2,958 | €1,475 | -€1,483 | -50.1% |
| Plant, machinery and equipment | 23 | €690 | €296 | -€394 | -57.1% |
| Furniture and vehicles | 24 | €2,268 | €1,179 | -€1,089 | -48.0% |
| Current assets | 29/58 | €13,954 | €14,375 | +€421 | +3.0% |
| Stocks and contracts in progress | 3 | €5,958 | €6,514 | +€556 | +9.3% |
| Stocks | 30/36 | €5,958 | €6,514 | +€556 | +9.3% |
| Cash at bank and in hand | 54/58 | €7,366 | €6,790 | -€576 | -7.8% |
| Deferred charges and accrued income | 490/1 | €630 | €1,071 | +€441 | +70.0% |
| Total equity and liabilities | 10/49 | €16,912 | €15,850 | -€1,062 | -6.3% |
| Equity | 10/15 | -€26,937 | -€26,813 | +€124 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,036 | €1,036 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,036 | - | -€1,036 | |
| Reserves not available under the articles | 1311 | €1,036 | - | -€1,036 | |
| Distributable reserves | 133 | - | €1,036 | +€1,036 | |
| Profit (loss) carried forward | 14 | -€46,573 | -€46,449 | +€124 | +0.3% |
| Amounts payable | 17/49 | €43,849 | €42,663 | -€1,186 | -2.7% |
| Amounts payable after more than one year | 17 | €43,123 | €40,986 | -€2,137 | -5.0% |
| Other amounts payable | 178/9 | €43,123 | €40,986 | -€2,137 | -5.0% |
| Amounts payable within one year | 42/48 | €726 | €1,677 | +€951 | +131.0% |
| Trade debts | 44 | €726 | €1,677 | +€951 | +131.0% |
| Suppliers | 440/4 | €726 | €1,677 | +€951 | +131.0% |
| Turnover | 70 | €27,257 | €28,266 | +€1,009 | +3.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,818 | €25,087 | +€4,269 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,574 | €1,483 | -€91 | -5.8% |
| Other operating charges | 640/8 | €762 | €932 | +€170 | +22.3% |
| Gross operating margin | 9900 | €6,439 | €3,179 | -€3,260 | -50.6% |
| Operating profit (loss) | 9901 | €4,103 | €764 | -€3,339 | -81.4% |
| Financial charges | 65/66B | €694 | €640 | -€54 | -7.8% |
| Recurring financial charges | 65 | €694 | €640 | -€54 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €3,409 | €124 | -€3,285 | -96.4% |
| Profit (loss) for the period | 9904 | €3,409 | €124 | -€3,285 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,409 | €124 | -€3,285 | -96.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.