IMCHALANN: what changed
Two financial 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.
IMCHALANN
Largest movements
- Current investments +€35,277
up €35,277 (+53.7%), from €65,635 to €100,911
- Tangible fixed assets -€25,392
down €25,392 (-12.0%), from €211,975 to €186,584
- Cash -€13,372
down €13,372 (-62.0%), from €21,583 to €8,211
mainly Current investments (-€35,277) and Current portion of long-term debt (-€11,736)
- Current portion of long-term debt -€11,736
down €11,736 (-59.6%), from €19,707 to €7,971
- Profit (loss) carried forward +€10,143
up €10,143 (+660%), from €1,536 to €11,679
- Debts after one year -€8,036
down €8,036 (-16.7%), from €48,181 to €40,145
- Reserves +€6,000
up €6,000 (+7.0%), from €85,491 to €91,491
- Purchases and services -€4,085
down €4,085 (-21.2%), from €19,257 to €15,172
- Gross operating margin +€3,725
up €3,725 (+7.2%), from €52,072 to €55,797
- Taxes +€1,648
up €1,648 (+28.7%), from €5,740 to €7,388
- Depreciation -€1,647
down €1,647 (-6.1%), from €27,039 to €25,392
- Financial charges -€683
down €683 (-29.3%), from €2,329 to €1,645
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.
Derived cash bridge
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 | €303,482 | €298,795 | -€4,687 | -1.5% |
| Fixed assets | 21/28 | €211,975 | €186,584 | -€25,392 | -12.0% |
| Tangible fixed assets | 22/27 | €211,975 | €186,584 | -€25,392 | -12.0% |
| Land and buildings | 22 | €211,975 | €186,584 | -€25,392 | -12.0% |
| Current assets | 29/58 | €91,507 | €112,212 | +€20,704 | +22.6% |
| Amounts receivable within one year | 40/41 | €1,273 | - | -€1,273 | |
| Other amounts receivable | 41 | €1,273 | - | -€1,273 | |
| Current investments | 50/53 | €65,635 | €100,911 | +€35,277 | +53.7% |
| Cash at bank and in hand | 54/58 | €21,583 | €8,211 | -€13,372 | -62.0% |
| Deferred charges and accrued income | 490/1 | €3,017 | €3,090 | +€73 | +2.4% |
| Total equity and liabilities | 10/49 | €303,482 | €298,795 | -€4,687 | -1.5% |
| Equity | 10/15 | €211,827 | €227,970 | +€16,143 | +7.6% |
| Contributions | 10/11 | €124,800 | €124,800 | = | 0.0% |
| Reserves | 13 | €85,491 | €91,491 | +€6,000 | +7.0% |
| Distributable reserves | 133 | €85,491 | €91,491 | +€6,000 | +7.0% |
| Profit (loss) carried forward | 14 | €1,536 | €11,679 | +€10,143 | +660% |
| Amounts payable | 17/49 | €91,656 | €70,825 | -€20,831 | -22.7% |
| Amounts payable after more than one year | 17 | €48,181 | €40,145 | -€8,036 | -16.7% |
| Financial debts | 170/4 | €48,181 | €40,145 | -€8,036 | -16.7% |
| Amounts payable within one year | 42/48 | €42,609 | €30,680 | -€11,929 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €19,707 | €7,971 | -€11,736 | -59.6% |
| Trade debts | 44 | €5,450 | €5,100 | -€350 | -6.4% |
| Suppliers | 440/4 | €5,450 | €5,100 | -€350 | -6.4% |
| Taxes, remuneration and social security | 45 | €5,621 | €5,763 | +€141 | +2.5% |
| Taxes | 450/3 | €5,621 | €5,763 | +€141 | +2.5% |
| Other amounts payable | 47/48 | €11,830 | €11,847 | +€16 | +0.1% |
| Accrued charges and deferred income | 492/3 | €865 | - | -€865 | |
| Goods, raw materials, services and sundry goods | 60/61 | €19,257 | €15,172 | -€4,085 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,039 | €25,392 | -€1,647 | -6.1% |
| Other operating charges | 640/8 | €4,548 | €4,530 | -€19 | -0.4% |
| Gross operating margin | 9900 | €52,072 | €55,797 | +€3,725 | +7.2% |
| Operating profit (loss) | 9901 | €20,485 | €25,876 | +€5,391 | +26.3% |
| Financial income | 75/76B | €394 | €417 | +€23 | +5.9% |
| Recurring financial income | 75 | €394 | €417 | +€23 | +5.9% |
| Financial charges | 65/66B | €2,329 | €1,645 | -€683 | -29.3% |
| Recurring financial charges | 65 | €2,329 | €1,645 | -€683 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €18,550 | €24,648 | +€6,098 | +32.9% |
| Income taxes | 67/77 | €5,740 | €7,388 | +€1,648 | +28.7% |
| Profit (loss) for the period | 9904 | €12,810 | €17,260 | +€4,450 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,810 | €17,260 | +€4,450 | +34.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.