IMELYA: 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.
IMELYA
Largest movements
- Cash -€4,045
down €4,045 (-36.3%), from €11,135 to €7,090
mainly Debts after one year (-€52,523) and Investment in fixed assets (net) (-€22,292)
- Debts after one year -€52,523
down €52,523 (-100.0%), from €52,523 to €0
- Reserves +€48,100
up €48,100 (+24.3%), from €198,000 to €246,100
of which Distributable reserves: +€50,100
- Trade debts +€16,601
up €16,601 (+5602.2%), from €296 to €16,897
- Other debts -€12,503
down €12,503 (-52.8%), from €23,665 to €11,162
- Tax, wage and social debts -€6,059
down €6,059 (-51.5%), from €11,769 to €5,710
of which Taxes: -€6,059
- Gross operating margin +€13,122
up €13,122 (+14.8%), from €88,444 to €101,565
- Taxes -€7,626
down €7,626 (-34.4%), from €22,166 to €14,540
- Financial charges -€2,272
down €2,272 (-54.1%), from €4,202 to €1,930
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 | €357,981 | €354,626 | -€3,356 | -0.9% |
| Fixed assets | 21/28 | €343,225 | €346,315 | +€3,090 | +0.9% |
| Tangible fixed assets | 22/27 | €343,225 | €346,315 | +€3,090 | +0.9% |
| Land and buildings | 22 | €336,136 | €314,988 | -€21,148 | -6.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €974 | €579 | -€395 | -40.6% |
| Other tangible fixed assets | 26 | €6,114 | €30,748 | +€24,633 | +402.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €14,757 | €8,311 | -€6,446 | -43.7% |
| Amounts receivable within one year | 40/41 | €3,100 | €314 | -€2,786 | -89.9% |
| Trade receivables | 40 | €3,100 | €0 | -€3,100 | -100.0% |
| Other amounts receivable | 41 | €0 | €314 | +€314 | |
| Cash at bank and in hand | 54/58 | €11,135 | €7,090 | -€4,045 | -36.3% |
| Deferred charges and accrued income | 490/1 | €522 | €907 | +€385 | +73.9% |
| Total equity and liabilities | 10/49 | €357,981 | €354,626 | -€3,356 | -0.9% |
| Equity | 10/15 | €269,727 | €317,856 | +€48,129 | +17.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €0 | -€20,000 | -100.0% |
| Issued capital | 100 | €20,000 | €0 | -€20,000 | -100.0% |
| Outside capital | 11 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Reserves | 13 | €198,000 | €246,100 | +€48,100 | +24.3% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100.0% |
| Legal reserve | 130 | €2,000 | €0 | -€2,000 | -100.0% |
| Distributable reserves | 133 | €196,000 | €246,100 | +€50,100 | +25.6% |
| Profit (loss) carried forward | 14 | €51,727 | €51,756 | +€29 | +0.1% |
| Amounts payable | 17/49 | €88,254 | €36,770 | -€51,484 | -58.3% |
| Amounts payable after more than one year | 17 | €52,523 | €0 | -€52,523 | -100.0% |
| Financial debts | 170/4 | €52,523 | €0 | -€52,523 | -100.0% |
| Amounts payable within one year | 42/48 | €35,730 | €33,770 | -€1,961 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €296 | €16,897 | +€16,601 | +5602.2% |
| Suppliers | 440/4 | €296 | €16,897 | +€16,601 | +5602.2% |
| Taxes, remuneration and social security | 45 | €11,769 | €5,710 | -€6,059 | -51.5% |
| Taxes | 450/3 | €11,769 | €5,710 | -€6,059 | -51.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €23,665 | €11,162 | -€12,503 | -52.8% |
| Accrued charges and deferred income | 492/3 | €0 | €3,000 | +€3,000 | |
| Turnover | 70 | €120,000 | €120,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €66,247 | €65,219 | -€1,028 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,523 | €19,202 | +€678 | +3.7% |
| Other operating charges | 640/8 | €7,774 | €7,766 | -€9 | -0.1% |
| Gross operating margin | 9900 | €88,444 | €101,565 | +€13,122 | +14.8% |
| Operating profit (loss) | 9901 | €62,146 | €74,598 | +€12,452 | +20.0% |
| Financial charges | 65/66B | €4,202 | €1,930 | -€2,272 | -54.1% |
| Recurring financial charges | 65 | €4,202 | €1,930 | -€2,272 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €57,944 | €72,668 | +€14,724 | +25.4% |
| Income taxes | 67/77 | €22,166 | €14,540 | -€7,626 | -34.4% |
| Profit (loss) for the period | 9904 | €35,778 | €58,129 | +€22,351 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,778 | €58,129 | +€22,351 | +62.5% |
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 3 October 2026 via checked.be.