IMERI TRANS: 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.
IMERI TRANS
Largest movements
- Tangible fixed assets -€209,972
no longer reported in 2025 (was €209,972)
of which Furniture and vehicles: -€209,860
- Receivables within one year -€189,738
down €189,738 (-28.7%), from €660,719 to €470,980
of which Trade receivables: -€494,220
- Financial fixed assets -€24,331
no longer reported in 2025 (was €24,331)
- Cash +€12,055
up €12,055 (+90.2%), from €13,359 to €25,414
mainly Investment in fixed assets (net) (+€234,191) and Receivables within one year (+€189,738)
- Trade debts -€413,817
down €413,817 (-97.9%), from €422,706 to €8,889
- Reserves +€47,000
up €47,000 (+14.5%), from €324,860 to €371,860
- Tax, wage and social debts -€45,797
down €45,797 (-67.1%), from €68,220 to €22,423
of which Remuneration and social security: -€30,947
- Staff costs -€206,285
down €206,285 (-66.8%), from €308,718 to €102,433
- Depreciation -€67,072
down €67,072 (-99.8%), from €67,184 to €112
- Other operating charges +€66,232
up €66,232 (+471.3%), from €14,052 to €80,283
- Gross operating margin -€63,735
down €63,735 (-18.0%), from €353,310 to €289,575
- Taxes +€26,630
up €26,630 (+456.0%), from €5,840 to €32,469
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 | €908,381 | €496,394 | -€411,987 | -45.4% |
| Fixed assets | 21/28 | €234,303 | - | -€234,303 | |
| Tangible fixed assets | 22/27 | €209,972 | - | -€209,972 | |
| Plant, machinery and equipment | 23 | €112 | - | -€112 | |
| Furniture and vehicles | 24 | €209,860 | - | -€209,860 | |
| Financial fixed assets | 28 | €24,331 | - | -€24,331 | |
| Current assets | 29/58 | €674,078 | €496,394 | -€177,684 | -26.4% |
| Amounts receivable within one year | 40/41 | €660,719 | €470,980 | -€189,738 | -28.7% |
| Trade receivables | 40 | €534,220 | €40,000 | -€494,220 | -92.5% |
| Other amounts receivable | 41 | €126,499 | €430,980 | +€304,481 | +240.7% |
| Cash at bank and in hand | 54/58 | €13,359 | €25,414 | +€12,055 | +90.2% |
| Total equity and liabilities | 10/49 | €908,381 | €496,394 | -€411,987 | -45.4% |
| Equity | 10/15 | €416,345 | €465,082 | +€48,737 | +11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €324,860 | €371,860 | +€47,000 | +14.5% |
| Distributable reserves | 133 | €324,860 | €371,860 | +€47,000 | +14.5% |
| Profit (loss) carried forward | 14 | €85,285 | €87,022 | +€1,737 | +2.0% |
| Amounts payable | 17/49 | €492,036 | €31,312 | -€460,724 | -93.6% |
| Amounts payable within one year | 42/48 | €492,036 | €31,312 | -€460,724 | -93.6% |
| Current portion of amounts payable after more than one year | 42 | €1,110 | - | -€1,110 | |
| Trade debts | 44 | €422,706 | €8,889 | -€413,817 | -97.9% |
| Suppliers | 440/4 | €422,706 | €8,889 | -€413,817 | -97.9% |
| Taxes, remuneration and social security | 45 | €68,220 | €22,423 | -€45,797 | -67.1% |
| Taxes | 450/3 | €37,272 | €22,423 | -€14,849 | -39.8% |
| Remuneration and social security | 454/9 | €30,947 | - | -€30,947 | |
| Remuneration, social security and pensions | 62 | €308,718 | €102,433 | -€206,285 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,184 | €112 | -€67,072 | -99.8% |
| Other operating charges | 640/8 | €14,052 | €80,283 | +€66,232 | +471.3% |
| Gross operating margin | 9900 | €353,310 | €289,575 | -€63,735 | -18.0% |
| Operating profit (loss) | 9901 | -€36,644 | €106,746 | +€143,391 | |
| Financial income | 75/76B | €784 | - | -€784 | |
| Recurring financial income | 75 | €784 | - | -€784 | |
| Financial charges | 65/66B | €4,622 | €25,540 | +€20,918 | +452.6% |
| Recurring financial charges | 65 | €4,622 | €25,540 | +€20,918 | +452.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,482 | €81,206 | +€121,689 | |
| Income taxes | 67/77 | €5,840 | €32,469 | +€26,630 | +456.0% |
| Profit (loss) for the period | 9904 | -€46,322 | €48,737 | +€95,059 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,322 | €48,737 | +€95,059 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.