IMENE: 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.
IMENE
Largest movements
- Receivables within one year +€29,727
up €29,727 (+260.5%), from €11,411 to €41,137
- Cash -€13,903
down €13,903 (-35.4%), from €39,270 to €25,367
mainly Receivables within one year (-€29,727) and Net result for the year (-€9,443)
- Tangible fixed assets +€2,529
up €2,529 (+114.9%), from €2,200 to €4,729
- Stocks and contracts -€1,275
down €1,275 (-33.5%), from €3,810 to €2,535
- Trade debts +€30,130
up €30,130 (+1224.7%), from €2,460 to €32,590
- Profit (loss) carried forward -€9,443
down €9,443 (-40.0%), from €23,612 to €14,169
- Tax, wage and social debts -€6,975
down €6,975 (-64.3%), from €10,850 to €3,875
of which Remuneration and social security: -€7,000
- Other debts +€3,702
up €3,702 (+31.6%), from €11,708 to €15,411
- Other operating charges +€8,252
up €8,252 (+125.7%), from €6,564 to €14,816
- Gross operating margin -€2,658
down €2,658 (-21.9%), from €12,164 to €9,506
- Financial charges +€1,261
up €1,261 (+823.9%), from €153 to €1,414
- Taxes -€1,054
down €1,054 (-44.3%), from €2,379 to €1,325
- Depreciation +€293
up €293 (+26.7%), from €1,100 to €1,393
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 | €56,691 | €74,105 | +€17,415 | +30.7% |
| Fixed assets | 21/28 | €2,200 | €4,729 | +€2,529 | +114.9% |
| Tangible fixed assets | 22/27 | €2,200 | €4,729 | +€2,529 | +114.9% |
| Plant, machinery and equipment | 23 | €2,200 | €4,729 | +€2,529 | +114.9% |
| Current assets | 29/58 | €54,491 | €69,377 | +€14,886 | +27.3% |
| Stocks and contracts in progress | 3 | €3,810 | €2,535 | -€1,275 | -33.5% |
| Stocks | 30/36 | €3,810 | €2,535 | -€1,275 | -33.5% |
| Amounts receivable within one year | 40/41 | €11,411 | €41,137 | +€29,727 | +260.5% |
| Trade receivables | 40 | €11,411 | €41,137 | +€29,727 | +260.5% |
| Cash at bank and in hand | 54/58 | €39,270 | €25,367 | -€13,903 | -35.4% |
| Deferred charges and accrued income | 490/1 | - | €337 | +€337 | |
| Total equity and liabilities | 10/49 | €56,691 | €74,105 | +€17,415 | +30.7% |
| Equity | 10/15 | €31,672 | €22,229 | -€9,443 | -29.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,612 | €14,169 | -€9,443 | -40.0% |
| Amounts payable | 17/49 | €25,019 | €51,876 | +€26,858 | +107.4% |
| Amounts payable within one year | 42/48 | €25,019 | €51,876 | +€26,858 | +107.4% |
| Trade debts | 44 | €2,460 | €32,590 | +€30,130 | +1224.7% |
| Suppliers | 440/4 | €2,460 | €32,590 | +€30,130 | +1224.7% |
| Taxes, remuneration and social security | 45 | €10,850 | €3,875 | -€6,975 | -64.3% |
| Taxes | 450/3 | €3,850 | €3,875 | +€25 | +0.7% |
| Remuneration and social security | 454/9 | €7,000 | - | -€7,000 | |
| Other amounts payable | 47/48 | €11,708 | €15,411 | +€3,702 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | €1,393 | +€293 | +26.7% |
| Other operating charges | 640/8 | €6,564 | €14,816 | +€8,252 | +125.7% |
| Gross operating margin | 9900 | €12,164 | €9,506 | -€2,658 | -21.9% |
| Operating profit (loss) | 9901 | €4,499 | -€6,704 | -€11,203 | |
| Financial charges | 65/66B | €153 | €1,414 | +€1,261 | +823.9% |
| Recurring financial charges | 65 | €153 | €1,414 | +€1,261 | +823.9% |
| Profit (loss) for the period before taxes | 9903 | €4,346 | -€8,118 | -€12,464 | |
| Income taxes | 67/77 | €2,379 | €1,325 | -€1,054 | -44.3% |
| Profit (loss) for the period | 9904 | €1,968 | -€9,443 | -€11,411 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,968 | -€9,443 | -€11,411 |
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 4 October 2026 via checked.be.