iMenKa: 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.
iMenKa
Largest movements
- Tangible fixed assets -€10,113
down €10,113 (-2.8%), from €356,754 to €346,641
- Cash -€4,189
down €4,189 (-100%), from €4,189 to €0
mainly Current portion of long-term debt (-€43,617)
- Current portion of long-term debt -€43,617
down €43,617 (-100%), from €43,617 to €0
- Other debts +€12,000
up €12,000 (+10.8%), from €110,684 to €122,684
- Reserves +€7,738
up €7,738 (+7.3%), from €105,381 to €113,119
of which Distributable reserves: +€7,738
- Trade debts +€4,987
new in 2025: €4,987
- Financial charges -€2,381
down €2,381 (-71.1%), from €3,350 to €969
- Gross operating margin -€2,053
down €2,053 (-7.3%), from €27,985 to €25,932
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 | €362,487 | €346,641 | -€15,846 | -4.4% |
| Fixed assets | 21/28 | €356,754 | €346,641 | -€10,113 | -2.8% |
| Tangible fixed assets | 22/27 | €356,754 | €346,641 | -€10,113 | -2.8% |
| Land and buildings | 22 | €356,754 | €346,641 | -€10,113 | -2.8% |
| Current assets | 29/58 | €5,733 | €0 | -€5,733 | -100% |
| Amounts receivable within one year | 40/41 | €1,545 | €0 | -€1,545 | -100% |
| Trade receivables | 40 | €1,545 | €0 | -€1,545 | -100% |
| Cash at bank and in hand | 54/58 | €4,189 | €0 | -€4,189 | -100% |
| Total equity and liabilities | 10/49 | €362,487 | €346,641 | -€15,846 | -4.4% |
| Equity | 10/15 | €205,381 | €213,119 | +€7,738 | +3.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €105,381 | €113,119 | +€7,738 | +7.3% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €95,381 | €103,119 | +€7,738 | +8.1% |
| Amounts payable | 17/49 | €157,106 | €133,522 | -€23,584 | -15.0% |
| Amounts payable within one year | 42/48 | €157,106 | €133,506 | -€23,601 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €43,617 | €0 | -€43,617 | -100% |
| Financial debts | 43 | - | €3,019 | +€3,019 | |
| Credit institutions | 430/8 | - | €3,019 | +€3,019 | |
| Trade debts | 44 | - | €4,987 | +€4,987 | |
| Suppliers | 440/4 | - | €4,987 | +€4,987 | |
| Taxes, remuneration and social security | 45 | €2,806 | €2,817 | +€11 | +0.4% |
| Taxes | 450/3 | €2,806 | €2,817 | +€11 | +0.4% |
| Other amounts payable | 47/48 | €110,684 | €122,684 | +€12,000 | +10.8% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,113 | €10,113 | = | 0.0% |
| Other operating charges | 640/8 | €4,226 | €4,295 | +€69 | +1.6% |
| Gross operating margin | 9900 | €27,985 | €25,932 | -€2,053 | -7.3% |
| Operating profit (loss) | 9901 | €13,646 | €11,524 | -€2,123 | -15.6% |
| Financial charges | 65/66B | €3,350 | €969 | -€2,381 | -71.1% |
| Recurring financial charges | 65 | €3,350 | €969 | -€2,381 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | €10,296 | €10,555 | +€258 | +2.5% |
| Income taxes | 67/77 | €2,803 | €2,817 | +€14 | +0.5% |
| Profit (loss) for the period | 9904 | €7,494 | €7,738 | +€244 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,494 | €7,738 | +€244 | +3.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.