IMER: 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.
IMER
Largest movements
- Tangible fixed assets -€9,669
down €9,669 (-2.0%), from €472,153 to €462,484
- Other debts +€14,000
up €14,000 (+10.6%), from €132,317 to €146,317
- Reserves -€10,513
down €10,513 (-4.9%), from €213,339 to €202,826
of which Tax-exempt reserves: -€10,513
- Profit (loss) carried forward -€10,054
down €10,054 (-26.3%), from -€38,167 to -€48,221
- Depreciation +€4,418
up €4,418 (+28.3%), from €15,618 to €20,036
- Gross operating margin +€605
up €605 (+7.7%), from -€7,900 to -€7,295
- Financial income -€161
down €161 (-3.6%), from €4,491 to €4,330
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €624,207 | €613,009 | -€11,198 | -1.8% |
| Fixed assets | 21/28 | €472,153 | €462,484 | -€9,669 | -2.0% |
| Tangible fixed assets | 22/27 | €472,153 | €462,484 | -€9,669 | -2.0% |
| Land and buildings | 22 | €472,153 | €462,484 | -€9,669 | -2.0% |
| Current assets | 29/58 | €152,054 | €150,525 | -€1,529 | -1.0% |
| Amounts receivable within one year | 40/41 | €142,734 | €144,891 | +€2,157 | +1.5% |
| Other amounts receivable | 41 | €142,734 | €144,891 | +€2,157 | +1.5% |
| Cash at bank and in hand | 54/58 | €4,859 | €1,320 | -€3,539 | -72.8% |
| Deferred charges and accrued income | 490/1 | €4,462 | €4,314 | -€148 | -3.3% |
| Total equity and liabilities | 10/49 | €624,207 | €613,009 | -€11,198 | -1.8% |
| Equity | 10/15 | €423,066 | €402,499 | -€20,567 | -4.9% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €213,339 | €202,826 | -€10,513 | -4.9% |
| Non-distributable reserves | 130/1 | €10,772 | €10,772 | = | 0.0% |
| Legal reserve | 130 | €10,772 | €10,772 | = | 0.0% |
| Tax-exempt reserves | 132 | €202,567 | €192,054 | -€10,513 | -5.2% |
| Profit (loss) carried forward | 14 | -€38,167 | -€48,221 | -€10,054 | -26.3% |
| Provisions and deferred taxes | 16 | €67,522 | €64,018 | -€3,504 | -5.2% |
| Deferred taxes | 168 | €67,522 | €64,018 | -€3,504 | -5.2% |
| Amounts payable | 17/49 | €133,619 | €146,492 | +€12,873 | +9.6% |
| Amounts payable within one year | 42/48 | €133,619 | €146,492 | +€12,873 | +9.6% |
| Trade debts | 44 | €1,302 | €175 | -€1,127 | -86.6% |
| Suppliers | 440/4 | €1,302 | €175 | -€1,127 | -86.6% |
| Other amounts payable | 47/48 | €132,317 | €146,317 | +€14,000 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,618 | €20,036 | +€4,418 | +28.3% |
| Other operating charges | 640/8 | €984 | €1,002 | +€18 | +1.8% |
| Gross operating margin | 9900 | -€7,900 | -€7,295 | +€605 | +7.7% |
| Operating profit (loss) | 9901 | -€24,502 | -€28,332 | -€3,830 | -15.6% |
| Financial income | 75/76B | €4,491 | €4,330 | -€161 | -3.6% |
| Recurring financial income | 75 | €4,491 | €4,330 | -€161 | -3.6% |
| Financial charges | 65/66B | €52 | €60 | +€8 | +15.4% |
| Recurring financial charges | 65 | €52 | €60 | +€8 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,063 | -€24,062 | -€3,999 | -19.9% |
| Transfer from deferred taxes | 780 | €3,009 | €3,504 | +€495 | +16.5% |
| Income taxes | 67/77 | -€14 | €10 | +€23 | |
| Profit (loss) for the period | 9904 | -€17,040 | -€20,567 | -€3,527 | -20.7% |
| Transfer from tax-exempt reserves | 789 | €9,027 | €10,513 | +€1,486 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,014 | -€10,054 | -€2,041 | -25.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.