IMENT: 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.
IMENT
Largest movements
- Tangible fixed assets +€79,798
up €79,798 (+4244.6%), from €1,880 to €81,678
of which Furniture and vehicles: +€75,647
- Receivables within one year +€45,450
up €45,450 (+17.6%), from €258,111 to €303,561
of which Other amounts receivable: +€46,000
- Cash -€23,013
down €23,013 (-64.5%), from €35,705 to €12,692
mainly Contributions, distributions and other (-€89,999) and Investment in fixed assets (net) (-€86,332)
- Deferred charges and accrued income +€8,255
up €8,255 (+35.6%), from €23,197 to €31,452
- Debts after one year +€55,945
new in 2025: €55,945
- Other debts +€53,840
up €53,840 (+21.1%), from €255,639 to €309,479
- Current portion of long-term debt +€19,323
new in 2025: €19,323
- Tax, wage and social debts -€16,059
down €16,059 (-46.1%), from €34,801 to €18,742
of which Taxes: -€13,659
- Profit (loss) carried forward -€4,392
down €4,392 (-56.7%), from €7,752 to €3,360
- Gross operating margin +€17,548
up €17,548 (+17.7%), from €99,011 to €116,559
- Taxes +€9,463
up €9,463 (+46.0%), from €20,570 to €30,033
- Depreciation +€5,132
up €5,132 (+366.1%), from €1,402 to €6,534
- Financial income +€1,644
up €1,644 (+26.6%), from €6,182 to €7,826
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 | €319,393 | €429,883 | +€110,490 | +34.6% |
| Fixed assets | 21/28 | €2,380 | €82,178 | +€79,798 | +3352.9% |
| Tangible fixed assets | 22/27 | €1,880 | €81,678 | +€79,798 | +4244.6% |
| Furniture and vehicles | 24 | €1,880 | €77,527 | +€75,647 | +4023.8% |
| Other tangible fixed assets | 26 | - | €4,151 | +€4,151 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €317,013 | €347,705 | +€30,692 | +9.7% |
| Amounts receivable within one year | 40/41 | €258,111 | €303,561 | +€45,450 | +17.6% |
| Trade receivables | 40 | €18,741 | €18,190 | -€551 | -2.9% |
| Other amounts receivable | 41 | €239,370 | €285,370 | +€46,000 | +19.2% |
| Cash at bank and in hand | 54/58 | €35,705 | €12,692 | -€23,013 | -64.5% |
| Deferred charges and accrued income | 490/1 | €23,197 | €31,452 | +€8,255 | +35.6% |
| Total equity and liabilities | 10/49 | €319,393 | €429,883 | +€110,490 | +34.6% |
| Equity | 10/15 | €28,212 | €23,820 | -€4,392 | -15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €7,752 | €3,360 | -€4,392 | -56.7% |
| Amounts payable | 17/49 | €291,181 | €406,063 | +€114,882 | +39.5% |
| Amounts payable after more than one year | 17 | - | €55,945 | +€55,945 | |
| Financial debts | 170/4 | - | €55,945 | +€55,945 | |
| Amounts payable within one year | 42/48 | €291,181 | €350,118 | +€58,937 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | - | €19,323 | +€19,323 | |
| Trade debts | 44 | €741 | €2,574 | +€1,833 | +247.4% |
| Suppliers | 440/4 | €741 | €2,574 | +€1,833 | +247.4% |
| Taxes, remuneration and social security | 45 | €34,801 | €18,742 | -€16,059 | -46.1% |
| Taxes | 450/3 | €30,001 | €16,342 | -€13,659 | -45.5% |
| Remuneration and social security | 454/9 | €4,800 | €2,400 | -€2,400 | -50.0% |
| Other amounts payable | 47/48 | €255,639 | €309,479 | +€53,840 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,402 | €6,534 | +€5,132 | +366.1% |
| Other operating charges | 640/8 | €1,736 | €1,311 | -€425 | -24.5% |
| Gross operating margin | 9900 | €99,011 | €116,559 | +€17,548 | +17.7% |
| Operating profit (loss) | 9901 | €95,873 | €108,714 | +€12,841 | +13.4% |
| Financial income | 75/76B | €6,182 | €7,826 | +€1,644 | +26.6% |
| Recurring financial income | 75 | €6,182 | €7,826 | +€1,644 | +26.6% |
| Financial charges | 65/66B | €74 | €899 | +€825 | +1115.0% |
| Recurring financial charges | 65 | €74 | €899 | +€825 | +1115.0% |
| Profit (loss) for the period before taxes | 9903 | €101,981 | €115,641 | +€13,660 | +13.4% |
| Income taxes | 67/77 | €20,570 | €30,033 | +€9,463 | +46.0% |
| Profit (loss) for the period | 9904 | €81,411 | €85,607 | +€4,196 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €81,411 | €85,607 | +€4,196 | +5.2% |
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 11 October 2026 via checked.be.