IMERAY: 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.
IMERAY
Largest movements
- Cash -€2,629
down €2,629 (-10.0%), from €26,349 to €23,720
mainly Net result for the year (-€2,977) and Receivables within one year (-€298)
- Stocks and contracts -€795
down €795 (-6.5%), from €12,321 to €11,526
- Profit (loss) carried forward -€2,977
down €2,977 (-6.1%), from -€48,629 to -€51,607
- Turnover -€2,634
down €2,634 (-30.7%), from €8,586 to €5,952
- Gross operating margin -€1,749
down €1,749 (-256.7%), from -€681 to -€2,431
- Purchases and services -€943
down €943 (-9.8%), from €9,624 to €8,681
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 | €43,444 | €40,319 | -€3,125 | -7.2% |
| Current assets | 29/58 | €43,444 | €40,319 | -€3,125 | -7.2% |
| Stocks and contracts in progress | 3 | €12,321 | €11,526 | -€795 | -6.5% |
| Stocks | 30/36 | €12,321 | €11,526 | -€795 | -6.5% |
| Amounts receivable within one year | 40/41 | €4,774 | €5,073 | +€298 | +6.2% |
| Other amounts receivable | 41 | €4,774 | €5,073 | +€298 | +6.2% |
| Cash at bank and in hand | 54/58 | €26,349 | €23,720 | -€2,629 | -10.0% |
| Total equity and liabilities | 10/49 | €43,444 | €40,319 | -€3,125 | -7.2% |
| Equity | 10/15 | €43,020 | €40,042 | -€2,977 | -6.9% |
| Contributions | 10/11 | €89,242 | €89,242 | = | 0.0% |
| Reserves | 13 | €2,407 | €2,407 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,407 | €2,407 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,407 | €2,407 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,629 | -€51,607 | -€2,977 | -6.1% |
| Amounts payable | 17/49 | €425 | €277 | -€148 | -34.8% |
| Amounts payable within one year | 42/48 | €425 | €277 | -€148 | -34.8% |
| Taxes, remuneration and social security | 45 | €425 | €277 | -€148 | -34.8% |
| Taxes | 450/3 | €425 | €277 | -€148 | -34.8% |
| Turnover | 70 | €8,586 | €5,952 | -€2,634 | -30.7% |
| Non-recurring operating income | 76A | €357 | - | -€357 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,624 | €8,681 | -€943 | -9.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€681 | -€2,431 | -€1,749 | -256.7% |
| Operating profit (loss) | 9901 | -€1,066 | -€2,818 | -€1,752 | -164.4% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €162 | €159 | -€2 | -1.4% |
| Recurring financial charges | 65 | €162 | €159 | -€2 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,221 | -€2,977 | -€1,756 | -143.8% |
| Profit (loss) for the period | 9904 | -€1,221 | -€2,977 | -€1,756 | -143.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,221 | -€2,977 | -€1,756 | -143.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.