IMBOCO: 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.
IMBOCO
Largest movements
- Receivables within one year -€1,036
down €1,036 (-5.8%), from €17,838 to €16,802
- Profit (loss) carried forward -€890
down €890 (-5.4%), from -€16,364 to -€17,254
- Other operating charges +€479
up €479 (+106.8%), from €448 to €927
- Gross operating margin -€302
down €302 (-63.9%), from -€472 to -€773
- Financial income -€115
down €115 (-10.7%), from €1,079 to €964
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 | €45,683 | €44,721 | -€962 | -2.1% |
| Fixed assets | 21/28 | €27,558 | €27,558 | = | 0.0% |
| Tangible fixed assets | 22/27 | €27,558 | €27,558 | = | 0.0% |
| Land and buildings | 22 | €27,558 | €27,558 | = | 0.0% |
| Current assets | 29/58 | €18,125 | €17,163 | -€962 | -5.3% |
| Amounts receivable within one year | 40/41 | €17,838 | €16,802 | -€1,036 | -5.8% |
| Other amounts receivable | 41 | €17,838 | €16,802 | -€1,036 | -5.8% |
| Cash at bank and in hand | 54/58 | €287 | €361 | +€75 | +26.1% |
| Total equity and liabilities | 10/49 | €45,683 | €44,721 | -€962 | -2.1% |
| Equity | 10/15 | €45,609 | €44,720 | -€890 | -2.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,364 | -€17,254 | -€890 | -5.4% |
| Amounts payable | 17/49 | €74 | €2 | -€72 | -97.9% |
| Amounts payable within one year | 42/48 | €74 | €2 | -€72 | -97.9% |
| Taxes, remuneration and social security | 45 | €74 | €2 | -€72 | -97.9% |
| Taxes | 450/3 | €74 | €2 | -€72 | -97.9% |
| Other operating charges | 640/8 | €448 | €927 | +€479 | +106.8% |
| Gross operating margin | 9900 | -€472 | -€773 | -€302 | -63.9% |
| Operating profit (loss) | 9901 | -€920 | -€1,700 | -€780 | -84.8% |
| Financial income | 75/76B | €1,079 | €964 | -€115 | -10.7% |
| Recurring financial income | 75 | €1,079 | €964 | -€115 | -10.7% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6 | -€890 | -€896 | |
| Income taxes | 67/77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | €4 | -€890 | -€894 | |
| Profit (loss) for the period to be appropriated | 9905 | €4 | -€890 | -€894 |
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 5 October 2026 via checked.be.