IMBOIS: 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.
IMBOIS
Largest movements
- Tangible fixed assets -€8,614
down €8,614 (-5.6%), from €153,462 to €144,848
of which Plant, machinery and equipment: -€8,614
- Cash +€7,506
up €7,506 (+41.0%), from €18,300 to €25,806
mainly Net result for the year (+€9,069) and Depreciation (+€8,614)
- Deferred charges and accrued income +€4,963
up €4,963 (+25.4%), from €19,537 to €24,500
- Reserves +€9,069
up €9,069 (+6.6%), from €138,285 to €147,354
- Trade debts -€7,241
down €7,241 (-86.9%), from €8,335 to €1,094
- Gross operating margin +€3,799
up €3,799 (+15.2%), from €25,014 to €28,813
- Taxes +€1,158
up €1,158 (+50.7%), from €2,284 to €3,442
- Depreciation -€718
down €718 (-7.7%), from €9,332 to €8,614
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 | €191,444 | €195,299 | +€3,855 | +2.0% |
| Fixed assets | 21/28 | €153,607 | €144,993 | -€8,614 | -5.6% |
| Tangible fixed assets | 22/27 | €153,462 | €144,848 | -€8,614 | -5.6% |
| Land and buildings | 22 | €96,529 | €96,529 | = | 0.0% |
| Plant, machinery and equipment | 23 | €56,932 | €48,318 | -€8,614 | -15.1% |
| Financial fixed assets | 28 | €146 | €146 | = | 0.0% |
| Current assets | 29/58 | €37,837 | €50,306 | +€12,469 | +33.0% |
| Cash at bank and in hand | 54/58 | €18,300 | €25,806 | +€7,506 | +41.0% |
| Deferred charges and accrued income | 490/1 | €19,537 | €24,500 | +€4,963 | +25.4% |
| Total equity and liabilities | 10/49 | €191,444 | €195,299 | +€3,855 | +2.0% |
| Equity | 10/15 | €167,661 | €176,730 | +€9,069 | +5.4% |
| Contributions | 10/11 | €29,376 | €29,376 | = | 0.0% |
| Reserves | 13 | €138,285 | €147,354 | +€9,069 | +6.6% |
| Distributable reserves | 133 | €138,285 | €147,354 | +€9,069 | +6.6% |
| Amounts payable | 17/49 | €23,783 | €18,569 | -€5,214 | -21.9% |
| Amounts payable within one year | 42/48 | €23,783 | €17,163 | -€6,620 | -27.8% |
| Trade debts | 44 | €8,335 | €1,094 | -€7,241 | -86.9% |
| Suppliers | 440/4 | €8,335 | €1,094 | -€7,241 | -86.9% |
| Taxes, remuneration and social security | 45 | €2,955 | €3,576 | +€621 | +21.0% |
| Taxes | 450/3 | €2,955 | €3,576 | +€621 | +21.0% |
| Other amounts payable | 47/48 | €12,493 | €12,493 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,406 | +€1,406 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,332 | €8,614 | -€718 | -7.7% |
| Other operating charges | 640/8 | €7,291 | €7,532 | +€241 | +3.3% |
| Gross operating margin | 9900 | €25,014 | €28,813 | +€3,799 | +15.2% |
| Operating profit (loss) | 9901 | €8,392 | €12,667 | +€4,275 | +50.9% |
| Financial charges | 65/66B | €209 | €156 | -€54 | -25.6% |
| Recurring financial charges | 65 | €209 | €156 | -€54 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €8,183 | €12,511 | +€4,329 | +52.9% |
| Income taxes | 67/77 | €2,284 | €3,442 | +€1,158 | +50.7% |
| Profit (loss) for the period | 9904 | €5,899 | €9,069 | +€3,170 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,899 | €9,069 | +€3,170 | +53.7% |
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 3 October 2026 via checked.be.