IMBOFISC: what changed
What changed
IMBOFISC
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€85,304
2024 · €3,299+€82,005
Equity
€555,232
2024 · €469,928+€85,304
Cash
€35,346
2024 · €54,252-€18,906
Balance sheet total
€2.5m
2024 · €2.7m-€243,856
Largest movements
Assets
- Stocks and contracts -€215,325
down €215,325 (-8.3%), from €2.6m to €2.4m
- Receivables within one year -€30,893
down €30,893 (-36.3%), from €85,086 to €54,193
of which Trade receivables: -€30,778
Equity and liabilities
- Short-term financial debts -€294,975
down €294,975 (-44.3%), from €665,957 to €370,982
- Reserves +€85,300
up €85,300 (+23.7%), from €359,844 to €445,144
of which Distributable reserves: +€85,300
- Other debts -€47,075
down €47,075 (-3.7%), from €1.3m to €1.2m
- Tax, wage and social debts +€46,827
up €46,827 (+1,496%), from €3,129 to €49,956
- Debts after one year -€39,535
down €39,535 (-12.8%), from €309,383 to €269,848
Income statement
- Gross operating margin +€91,899
up €91,899 (+62.1%), from €147,995 to €239,894
- Taxes +€42,354
up €42,354 (+614%), from €6,902 to €49,256
- Other operating charges -€34,099
down €34,099 (-40.6%), from €83,959 to €49,860
- Write-downs +€20,575
new in 2025: €20,575
- Financial charges -€18,978
down €18,978 (-35.2%), from €53,904 to €34,926
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€3,299
Gross operating margin
+€91,899
Write-downs
-€20,575
Other operating charges
+€34,099
Financial income
-€42
Financial charges
+€18,978
Taxes
-€42,354
Result 2025
€85,304
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€314,635
Investment
€0
Financing
-€333,541
Cash 2024
€54,252
From operations (derived)
+€314,635
Net result for the year
+€85,304
Stocks and contracts
+€215,325
Receivables within one year
+€30,893
Deferred charges and accrued income
-€21,268
Trade debts
+€4,629
Tax, wage and social debts
+€46,827
Other debts
-€47,075
Financing
-€333,541
Debts after one year
-€39,535
Current portion of long-term debt
+€969
Short-term financial debts
-€294,975
Cash 2025
€35,346
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,745,400 | €2,501,544 | -€243,856 | -8.9% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €2,745,351 | €2,501,494 | -€243,856 | -8.9% |
| Stocks and contracts in progress | 3 | €2,605,827 | €2,390,502 | -€215,325 | -8.3% |
| Stocks | 30/36 | €2,605,827 | €2,390,502 | -€215,325 | -8.3% |
| Amounts receivable within one year | 40/41 | €85,086 | €54,193 | -€30,893 | -36.3% |
| Trade receivables | 40 | €84,971 | €54,193 | -€30,778 | -36.2% |
| Other amounts receivable | 41 | €115 | €0 | -€115 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €54,252 | €35,346 | -€18,906 | -34.8% |
| Deferred charges and accrued income | 490/1 | €186 | €21,453 | +€21,268 | +11,453% |
| Total equity and liabilities | 10/49 | €2,745,400 | €2,501,544 | -€243,856 | -8.9% |
| Equity | 10/15 | €469,928 | €555,232 | +€85,304 | +18.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €359,844 | €445,144 | +€85,300 | +23.7% |
| Tax-exempt reserves | 132 | €14,544 | €14,544 | = | 0.0% |
| Distributable reserves | 133 | €345,300 | €430,600 | +€85,300 | +24.7% |
| Profit (loss) carried forward | 14 | €10,084 | €10,088 | +€4 | 0.0% |
| Amounts payable | 17/49 | €2,275,472 | €1,946,312 | -€329,160 | -14.5% |
| Amounts payable after more than one year | 17 | €309,383 | €269,848 | -€39,535 | -12.8% |
| Financial debts | 170/4 | €309,383 | €269,848 | -€39,535 | -12.8% |
| Amounts payable within one year | 42/48 | €1,966,089 | €1,676,464 | -€289,625 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €39,476 | €40,445 | +€969 | +2.5% |
| Financial debts | 43 | €665,957 | €370,982 | -€294,975 | -44.3% |
| Credit institutions | 430/8 | €665,957 | €370,982 | -€294,975 | -44.3% |
| Trade debts | 44 | €577 | €5,206 | +€4,629 | +802% |
| Suppliers | 440/4 | €577 | €5,206 | +€4,629 | +802% |
| Taxes, remuneration and social security | 45 | €3,129 | €49,956 | +€46,827 | +1,496% |
| Taxes | 450/3 | €3,129 | €49,956 | +€46,827 | +1,496% |
| Other amounts payable | 47/48 | €1,256,950 | €1,209,875 | -€47,075 | -3.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,575 | +€20,575 | |
| Other operating charges | 640/8 | €83,959 | €49,860 | -€34,099 | -40.6% |
| Gross operating margin | 9900 | €147,995 | €239,894 | +€91,899 | +62.1% |
| Operating profit (loss) | 9901 | €64,036 | €169,459 | +€105,423 | +165% |
| Financial income | 75/76B | €69 | €27 | -€42 | -60.8% |
| Recurring financial income | 75 | €69 | €27 | -€42 | -60.8% |
| Financial charges | 65/66B | €53,904 | €34,926 | -€18,978 | -35.2% |
| Recurring financial charges | 65 | €53,904 | €34,926 | -€18,978 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €10,201 | €134,560 | +€124,359 | +1,219% |
| Income taxes | 67/77 | €6,902 | €49,256 | +€42,354 | +614% |
| Profit (loss) for the period | 9904 | €3,299 | €85,304 | +€82,005 | +2,486% |
| Profit (loss) for the period to be appropriated | 9905 | €3,299 | €85,304 | +€82,005 | +2,486% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.