IMEXBOIS: 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.
IMEXBOIS
Largest movements
- Receivables within one year +€88,617
up €88,617 (+17.3%), from €512,375 to €600,992
of which Trade receivables: +€137,367
- Cash +€11,226
up €11,226 (+124.3%), from €9,030 to €20,256
mainly Net result for the year (+€134,667) and Investment in fixed assets (net) (+€2,786)
- Profit (loss) carried forward +€163,142
up €163,142, from -€163,142 to €0
- Trade debts -€32,187
down €32,187 (-33.8%), from €95,130 to €62,943
- Reserves -€28,475
down €28,475 (-5.5%), from €513,444 to €484,969
of which Tax-exempt reserves: -€105,250
- Gross operating margin +€178,906
up €178,906, from -€26,406 to €152,500
- Taxes +€8,760
up €8,760 (+2547.9%), from €344 to €9,104
- Financial income -€2,303
down €2,303 (-11.6%), from €19,906 to €17,603
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 | €644,613 | €742,766 | +€98,153 | +15.2% |
| Fixed assets | 21/28 | €2,786 | €0 | -€2,786 | -100.0% |
| Tangible fixed assets | 22/27 | €2,786 | €0 | -€2,786 | -100.0% |
| Furniture and vehicles | 24 | €2,786 | €0 | -€2,786 | -100.0% |
| Current assets | 29/58 | €641,827 | €742,766 | +€100,939 | +15.7% |
| Amounts receivable after more than one year | 29 | €117,950 | €117,950 | = | 0.0% |
| Other amounts receivable | 291 | €117,950 | €117,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €512,375 | €600,992 | +€88,617 | +17.3% |
| Trade receivables | 40 | €138,213 | €275,581 | +€137,367 | +99.4% |
| Other amounts receivable | 41 | €374,161 | €325,411 | -€48,750 | -13.0% |
| Cash at bank and in hand | 54/58 | €9,030 | €20,256 | +€11,226 | +124.3% |
| Deferred charges and accrued income | 490/1 | €2,472 | €3,568 | +€1,096 | +44.3% |
| Total equity and liabilities | 10/49 | €644,613 | €742,766 | +€98,153 | +15.2% |
| Equity | 10/15 | €412,302 | €546,969 | +€134,667 | +32.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €513,444 | €484,969 | -€28,475 | -5.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,250 | €0 | -€105,250 | -100.0% |
| Distributable reserves | 133 | €401,994 | €478,769 | +€76,775 | +19.1% |
| Profit (loss) carried forward | 14 | -€163,142 | €0 | +€163,142 | |
| Amounts payable | 17/49 | €232,311 | €195,797 | -€36,514 | -15.7% |
| Amounts payable within one year | 42/48 | €232,311 | €195,797 | -€36,514 | -15.7% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €95,130 | €62,943 | -€32,187 | -33.8% |
| Suppliers | 440/4 | €95,130 | €62,943 | -€32,187 | -33.8% |
| Taxes, remuneration and social security | 45 | €12,181 | €7,854 | -€4,327 | -35.5% |
| Taxes | 450/3 | €12,181 | €7,854 | -€4,327 | -35.5% |
| Non-recurring operating income | 76A | - | €105,983 | +€105,983 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,013 | €0 | -€1,013 | -100.0% |
| Other operating charges | 640/8 | €743 | €554 | -€189 | -25.4% |
| Non-recurring operating charges | 66A | - | €17,249 | +€17,249 | |
| Gross operating margin | 9900 | -€26,406 | €152,500 | +€178,906 | |
| Operating profit (loss) | 9901 | -€28,162 | €134,696 | +€162,859 | |
| Financial income | 75/76B | €19,906 | €17,603 | -€2,303 | -11.6% |
| Recurring financial income | 75 | €19,906 | €17,603 | -€2,303 | -11.6% |
| Financial charges | 65/66B | €9,676 | €8,529 | -€1,147 | -11.9% |
| Recurring financial charges | 65 | €9,676 | €8,529 | -€1,147 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,932 | €143,771 | +€161,703 | |
| Income taxes | 67/77 | €344 | €9,104 | +€8,760 | +2547.9% |
| Profit (loss) for the period | 9904 | -€18,276 | €134,667 | +€152,943 | |
| Transfer from tax-exempt reserves | 789 | - | €105,250 | +€105,250 | |
| Transfer to tax-exempt reserves | 689 | €5,263 | €0 | -€5,263 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,538 | €239,917 | +€263,456 |
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 9 October 2026 via checked.be.