IMD INTERIEUR: 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.
IMD INTERIEUR
Largest movements
- Receivables within one year +€221,446
up €221,446 (+399%), from €55,452 to €276,898
of which Trade receivables: +€221,446
- Stocks and contracts +€186,552
up €186,552 (+86.6%), from €215,515 to €402,067
- Deferred charges and accrued income +€16,998
up €16,998 (+2,543%), from €668 to €17,666
- Tangible fixed assets -€9,300
down €9,300 (-8.6%), from €108,691 to €99,391
of which Furniture and vehicles: -€24,466
- Trade debts +€321,561
up €321,561 (+240%), from €134,094 to €455,655
- Tax, wage and social debts +€61,954
up €61,954 (+56.7%), from €109,226 to €171,179
of which Taxes: +€67,192
- Other debts +€47,891
up €47,891 (+191%), from €25,055 to €72,946
- Accrued charges and deferred income -€26,541
no longer reported in 2024 (was €26,541)
- Profit (loss) carried forward +€12,906
up €12,906 (+39.0%), from €33,062 to €45,968
- Turnover +€363,667
up €363,667 (+21.4%), from €1.7m to €2.1m
- Purchases and services +€284,269
up €284,269 (+18.7%), from €1.5m to €1.8m
- Staff costs +€90,513
up €90,513 (+110%), from €82,330 to €172,843
- Gross operating margin +€73,874
up €73,874 (+39.7%), from €185,896 to €259,770
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €405,129 | €815,342 | +€410,214 | +101% |
| Fixed assets | 21/28 | €126,010 | €110,420 | -€15,590 | -12.4% |
| Intangible fixed assets | 21 | €17,319 | €11,029 | -€6,290 | -36.3% |
| Tangible fixed assets | 22/27 | €108,691 | €99,391 | -€9,300 | -8.6% |
| Plant, machinery and equipment | 23 | €16,838 | €32,004 | +€15,166 | +90.1% |
| Furniture and vehicles | 24 | €91,853 | €67,386 | -€24,466 | -26.6% |
| Current assets | 29/58 | €279,118 | €704,922 | +€425,804 | +153% |
| Stocks and contracts in progress | 3 | €215,515 | €402,067 | +€186,552 | +86.6% |
| Stocks | 30/36 | €215,515 | €402,067 | +€186,552 | +86.6% |
| Amounts receivable within one year | 40/41 | €55,452 | €276,898 | +€221,446 | +399% |
| Trade receivables | 40 | €55,401 | €276,847 | +€221,446 | +400% |
| Other amounts receivable | 41 | €51 | €51 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,483 | €8,291 | +€808 | +10.8% |
| Deferred charges and accrued income | 490/1 | €668 | €17,666 | +€16,998 | +2,543% |
| Total equity and liabilities | 10/49 | €405,129 | €815,342 | +€410,214 | +101% |
| Equity | 10/15 | €68,062 | €80,968 | +€12,906 | +19.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,062 | €45,968 | +€12,906 | +39.0% |
| Amounts payable | 17/49 | €337,067 | €734,375 | +€397,308 | +118% |
| Amounts payable after more than one year | 17 | €33,593 | €25,714 | -€7,879 | -23.5% |
| Financial debts | 170/4 | €33,593 | €25,714 | -€7,879 | -23.5% |
| Amounts payable within one year | 42/48 | €276,933 | €708,661 | +€431,728 | +156% |
| Current portion of amounts payable after more than one year | 42 | €8,557 | €8,880 | +€323 | +3.8% |
| Trade debts | 44 | €134,094 | €455,655 | +€321,561 | +240% |
| Suppliers | 440/4 | €134,094 | €455,655 | +€321,561 | +240% |
| Taxes, remuneration and social security | 45 | €109,226 | €171,179 | +€61,954 | +56.7% |
| Taxes | 450/3 | €100,345 | €167,537 | +€67,192 | +67.0% |
| Remuneration and social security | 454/9 | €8,880 | €3,643 | -€5,238 | -59.0% |
| Other amounts payable | 47/48 | €25,055 | €72,946 | +€47,891 | +191% |
| Accrued charges and deferred income | 492/3 | €26,541 | - | -€26,541 | |
| Turnover | 70 | €1,700,781 | €2,064,448 | +€363,667 | +21.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,523,599 | €1,807,868 | +€284,269 | +18.7% |
| Remuneration, social security and pensions | 62 | €82,330 | €172,843 | +€90,513 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,953 | €35,980 | +€10,028 | +38.6% |
| Other operating charges | 640/8 | €36,644 | €20,300 | -€16,344 | -44.6% |
| Gross operating margin | 9900 | €185,896 | €259,770 | +€73,874 | +39.7% |
| Operating profit (loss) | 9901 | €40,969 | €30,646 | -€10,323 | -25.2% |
| Financial income | 75/76B | €3,458 | €5,816 | +€2,358 | +68.2% |
| Recurring financial income | 75 | €3,458 | €5,816 | +€2,358 | +68.2% |
| Financial charges | 65/66B | €9,699 | €12,809 | +€3,111 | +32.1% |
| Recurring financial charges | 65 | €9,699 | €12,809 | +€3,111 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €34,728 | €23,653 | -€11,075 | -31.9% |
| Income taxes | 67/77 | €17,461 | €10,747 | -€6,714 | -38.5% |
| Profit (loss) for the period | 9904 | €17,268 | €12,906 | -€4,362 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,268 | €12,906 | -€4,362 | -25.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.