IMEXCA: 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.
IMEXCA
Largest movements
- Tangible fixed assets +€30,187
up €30,187 (+7.9%), from €380,942 to €411,129
of which Furniture and vehicles: +€27,986
- Financial fixed assets +€19,690
up €19,690 (+60.9%), from €32,316 to €52,006
- Cash -€19,523
down €19,523 (-22.4%), from €87,097 to €67,574
mainly Investment in fixed assets (net) (-€64,565) and Trade debts (-€2,014)
- Profit (loss) carried forward +€16,259
up €16,259 (+671.6%), from €2,421 to €18,680
- Other debts +€11,636
up €11,636 (+36.0%), from €32,322 to €43,958
- Financial income +€7,460
new in 2024: €7,460
- Depreciation -€5,223
down €5,223 (-26.2%), from €19,911 to €14,688
- Financial charges +€4,052
up €4,052 (+33.7%), from €12,021 to €16,073
- Gross operating margin -€1,019
down €1,019 (-2.3%), from €44,765 to €43,746
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 | €505,954 | €532,339 | +€26,385 | +5.2% |
| Fixed assets | 21/28 | €413,258 | €463,135 | +€49,877 | +12.1% |
| Tangible fixed assets | 22/27 | €380,942 | €411,129 | +€30,187 | +7.9% |
| Land and buildings | 22 | €360,109 | €357,575 | -€2,534 | -0.7% |
| Plant, machinery and equipment | 23 | €14,558 | €19,293 | +€4,735 | +32.5% |
| Furniture and vehicles | 24 | €6,275 | €34,261 | +€27,986 | +446.0% |
| Financial fixed assets | 28 | €32,316 | €52,006 | +€19,690 | +60.9% |
| Current assets | 29/58 | €92,696 | €69,204 | -€23,492 | -25.3% |
| Amounts receivable within one year | 40/41 | €4,129 | €27 | -€4,102 | -99.3% |
| Trade receivables | 40 | €4,104 | - | -€4,104 | |
| Other amounts receivable | 41 | €25 | €27 | +€2 | +8.0% |
| Cash at bank and in hand | 54/58 | €87,097 | €67,574 | -€19,523 | -22.4% |
| Deferred charges and accrued income | 490/1 | €1,470 | €1,603 | +€133 | +9.0% |
| Total equity and liabilities | 10/49 | €505,954 | €532,339 | +€26,385 | +5.2% |
| Equity | 10/15 | €22,881 | €39,140 | +€16,259 | +71.1% |
| 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 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Financial assistance | 1313 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €2,421 | €18,680 | +€16,259 | +671.6% |
| Amounts payable | 17/49 | €483,073 | €493,199 | +€10,126 | +2.1% |
| Amounts payable after more than one year | 17 | €443,000 | €443,000 | = | 0.0% |
| Financial debts | 170/4 | €443,000 | €443,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,073 | €50,199 | +€10,126 | +25.3% |
| Trade debts | 44 | €4,569 | €2,555 | -€2,014 | -44.1% |
| Suppliers | 440/4 | €4,569 | €2,555 | -€2,014 | -44.1% |
| Taxes, remuneration and social security | 45 | €3,182 | €3,686 | +€504 | +15.8% |
| Taxes | 450/3 | €3,160 | €1,665 | -€1,495 | -47.3% |
| Remuneration and social security | 454/9 | €22 | €2,021 | +€1,999 | +9086.4% |
| Other amounts payable | 47/48 | €32,322 | €43,958 | +€11,636 | +36.0% |
| Remuneration, social security and pensions | 62 | €44 | -€39 | -€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,911 | €14,688 | -€5,223 | -26.2% |
| Other operating charges | 640/8 | €3,911 | €4,012 | +€101 | +2.6% |
| Gross operating margin | 9900 | €44,765 | €43,746 | -€1,019 | -2.3% |
| Operating profit (loss) | 9901 | €20,899 | €25,085 | +€4,186 | +20.0% |
| Financial income | 75/76B | - | €7,460 | +€7,460 | |
| Recurring financial income | 75 | - | €7,460 | +€7,460 | |
| Financial charges | 65/66B | €12,021 | €16,073 | +€4,052 | +33.7% |
| Recurring financial charges | 65 | €12,021 | €16,073 | +€4,052 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €8,878 | €16,472 | +€7,594 | +85.5% |
| Income taxes | 67/77 | €161 | €213 | +€52 | +32.3% |
| Profit (loss) for the period | 9904 | €8,717 | €16,259 | +€7,542 | +86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,717 | €16,259 | +€7,542 | +86.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.