IMBERECHTS: 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.
IMBERECHTS
Largest movements
- Cash +€10,588
up €10,588 (+47.4%), from €22,328 to €32,916
mainly Net result for the year (+€6,733) and Depreciation (+€3,050)
- Tangible fixed assets -€3,050
down €3,050 (-16.9%), from €18,098 to €15,048
of which Plant, machinery and equipment: -€2,656
- Reserves +€6,733
up €6,733 (+26.0%), from €25,900 to €32,633
- Other debts +€1,142
up €1,142 (+25.7%), from €4,435 to €5,577
- Staff costs +€902
new in 2025: €902
- Gross operating margin +€884
up €884 (+7.1%), from €12,410 to €13,294
- Depreciation +€135
up €135 (+4.6%), from €2,915 to €3,050
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 | €43,936 | €51,860 | +€7,924 | +18.0% |
| Fixed assets | 21/28 | €18,098 | €15,048 | -€3,050 | -16.9% |
| Tangible fixed assets | 22/27 | €18,098 | €15,048 | -€3,050 | -16.9% |
| Plant, machinery and equipment | 23 | €17,705 | €15,048 | -€2,656 | -15.0% |
| Furniture and vehicles | 24 | €394 | - | -€394 | |
| Current assets | 29/58 | €25,838 | €36,811 | +€10,974 | +42.5% |
| Stocks and contracts in progress | 3 | €538 | €536 | -€2 | -0.4% |
| Stocks | 30/36 | €538 | €536 | -€2 | -0.4% |
| Amounts receivable within one year | 40/41 | €1,085 | €1,207 | +€122 | +11.3% |
| Other amounts receivable | 41 | €1,085 | €1,207 | +€122 | +11.3% |
| Cash at bank and in hand | 54/58 | €22,328 | €32,916 | +€10,588 | +47.4% |
| Deferred charges and accrued income | 490/1 | €1,887 | €2,153 | +€266 | +14.1% |
| Total equity and liabilities | 10/49 | €43,936 | €51,860 | +€7,924 | +18.0% |
| Equity | 10/15 | €38,300 | €45,033 | +€6,733 | +17.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,900 | €32,633 | +€6,733 | +26.0% |
| Distributable reserves | 133 | €25,900 | €32,633 | +€6,733 | +26.0% |
| Amounts payable | 17/49 | €5,636 | €6,827 | +€1,191 | +21.1% |
| Amounts payable within one year | 42/48 | €5,636 | €6,827 | +€1,191 | +21.1% |
| Taxes, remuneration and social security | 45 | €1,201 | €1,250 | +€49 | +4.1% |
| Taxes | 450/3 | €1,201 | €1,250 | +€49 | +4.1% |
| Other amounts payable | 47/48 | €4,435 | €5,577 | +€1,142 | +25.7% |
| Remuneration, social security and pensions | 62 | - | €902 | +€902 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,915 | €3,050 | +€135 | +4.6% |
| Other operating charges | 640/8 | €372 | €334 | -€38 | -10.3% |
| Gross operating margin | 9900 | €12,410 | €13,294 | +€884 | +7.1% |
| Operating profit (loss) | 9901 | €9,123 | €9,008 | -€115 | -1.3% |
| Financial income | 75/76B | €1 | €1 | -€1 | -42.2% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -42.2% |
| Financial charges | 65/66B | €144 | €166 | +€21 | +14.8% |
| Recurring financial charges | 65 | €144 | €166 | +€21 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €8,980 | €8,843 | -€137 | -1.5% |
| Income taxes | 67/77 | €2,061 | €2,110 | +€49 | +2.4% |
| Profit (loss) for the period | 9904 | €6,919 | €6,733 | -€186 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,919 | €6,733 | -€186 | -2.7% |
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.