Imdesta: 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.
Imdesta
Largest movements
- Tangible fixed assets -€64,407
down €64,407 (-9.7%), from €661,478 to €597,071
- Cash +€53,997
up €53,997 (+278.4%), from €19,397 to €73,395
mainly Depreciation (+€64,407) and Net result for the year (+€37,940)
- Debts after one year -€48,794
down €48,794 (-7.2%), from €679,212 to €630,418
- Profit (loss) carried forward +€37,940
up €37,940 (+26.6%), from -€142,809 to -€104,869
- Gross operating margin +€4,731
up €4,731 (+3.7%), from €129,017 to €133,748
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 | €681,028 | €670,564 | -€10,464 | -1.5% |
| Fixed assets | 21/28 | €661,478 | €597,071 | -€64,407 | -9.7% |
| Tangible fixed assets | 22/27 | €661,478 | €597,071 | -€64,407 | -9.7% |
| Land and buildings | 22 | €661,478 | €597,071 | -€64,407 | -9.7% |
| Current assets | 29/58 | €19,550 | €73,493 | +€53,943 | +275.9% |
| Amounts receivable within one year | 40/41 | €153 | €99 | -€54 | -35.4% |
| Trade receivables | 40 | €80 | €0 | -€80 | -100.0% |
| Other amounts receivable | 41 | €73 | €99 | +€26 | +35.1% |
| Cash at bank and in hand | 54/58 | €19,397 | €73,395 | +€53,997 | +278.4% |
| Total equity and liabilities | 10/49 | €681,028 | €670,564 | -€10,464 | -1.5% |
| Equity | 10/15 | -€67,356 | -€29,416 | +€37,940 | +56.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €13,453 | €13,453 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €7,256 | €7,256 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,809 | -€104,869 | +€37,940 | +26.6% |
| Amounts payable | 17/49 | €748,383 | €699,980 | -€48,403 | -6.5% |
| Amounts payable after more than one year | 17 | €679,212 | €630,418 | -€48,794 | -7.2% |
| Financial debts | 170/4 | €679,212 | €630,418 | -€48,794 | -7.2% |
| Amounts payable within one year | 42/48 | €69,171 | €69,562 | +€391 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €48,084 | €48,540 | +€455 | +0.9% |
| Taxes, remuneration and social security | 45 | €34 | €34 | = | 0.0% |
| Taxes | 450/3 | €34 | €34 | = | 0.0% |
| Other amounts payable | 47/48 | €21,053 | €20,989 | -€64 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,407 | €64,407 | = | 0.0% |
| Other operating charges | 640/8 | €13,604 | €14,126 | +€522 | +3.8% |
| Gross operating margin | 9900 | €129,017 | €133,748 | +€4,731 | +3.7% |
| Operating profit (loss) | 9901 | €51,006 | €55,215 | +€4,210 | +8.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €18,451 | €17,276 | -€1,175 | -6.4% |
| Recurring financial charges | 65 | €18,451 | €17,276 | -€1,175 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €32,555 | €37,940 | +€5,385 | +16.5% |
| Profit (loss) for the period | 9904 | €32,555 | €37,940 | +€5,385 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,555 | €37,940 | +€5,385 | +16.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.