IMFITRA: 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.
IMFITRA
Largest movements
- Receivables within one year +€5,276
up €5,276 (+6.8%), from €77,691 to €82,967
of which Other amounts receivable: +€15,698
- Cash +€2,241
up €2,241 (+179%), from €1,249 to €3,490
mainly Net result for the year (+€11,367) and Accrued charges and deferred income (+€2,351)
- Intangible fixed assets -€1,000
down €1,000 (-13.3%), from €7,500 to €6,500
- Profit (loss) carried forward +€11,367
up €11,367 (+4.4%), from -€257,167 to -€245,800
- Trade debts -€7,457
down €7,457 (-97.4%), from €7,659 to €202
- Accrued charges and deferred income +€2,351
new in 2022: €2,351
- Turnover +€91,462
new in 2022: €91,462
- Purchases and services -€19,424
down €19,424 (-21.1%), from €92,195 to €72,771
- Other operating charges +€4,196
up €4,196 (+283%), from €1,483 to €5,679
- Gross operating margin +€3,841
up €3,841 (+25.9%), from €14,850 to €18,691
From the 2021 result to the 2022 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.
Derived cash bridge
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,090 | €93,606 | +€6,516 | +7.5% |
| Fixed assets | 21/28 | €8,150 | €7,150 | -€1,000 | -12.3% |
| Intangible fixed assets | 21 | €7,500 | €6,500 | -€1,000 | -13.3% |
| Tangible fixed assets | 22/27 | €650 | €650 | = | 0.0% |
| Plant, machinery and equipment | 23 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €78,940 | €86,456 | +€7,516 | +9.5% |
| Amounts receivable within one year | 40/41 | €77,691 | €82,967 | +€5,276 | +6.8% |
| Trade receivables | 40 | €36,405 | €25,983 | -€10,422 | -28.6% |
| Other amounts receivable | 41 | €41,286 | €56,984 | +€15,698 | +38.0% |
| Cash at bank and in hand | 54/58 | €1,249 | €3,490 | +€2,241 | +179% |
| Total equity and liabilities | 10/49 | €87,090 | €93,606 | +€6,516 | +7.5% |
| Equity | 10/15 | €70,569 | €81,936 | +€11,367 | +16.1% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | - | -€123,947 | |
| Issued capital | 100 | €123,947 | - | -€123,947 | |
| Reserves | 13 | €203,789 | €203,789 | = | 0.0% |
| Distributable reserves | 133 | €203,789 | €203,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€257,167 | -€245,800 | +€11,367 | +4.4% |
| Amounts payable | 17/49 | €16,521 | €11,671 | -€4,850 | -29.4% |
| Amounts payable within one year | 42/48 | €16,521 | €9,319 | -€7,202 | -43.6% |
| Trade debts | 44 | €7,659 | €202 | -€7,457 | -97.4% |
| Suppliers | 440/4 | €7,659 | €202 | -€7,457 | -97.4% |
| Taxes, remuneration and social security | 45 | €8,862 | €8,350 | -€512 | -5.8% |
| Taxes | 450/3 | €8,862 | €8,350 | -€512 | -5.8% |
| Other amounts payable | 47/48 | - | €767 | +€767 | |
| Accrued charges and deferred income | 492/3 | - | €2,351 | +€2,351 | |
| Turnover | 70 | - | €91,462 | +€91,462 | |
| Goods, raw materials, services and sundry goods | 60/61 | €92,195 | €72,771 | -€19,424 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,850 | €1,000 | -€850 | -45.9% |
| Other operating charges | 640/8 | €1,483 | €5,679 | +€4,196 | +283% |
| Gross operating margin | 9900 | €14,850 | €18,691 | +€3,841 | +25.9% |
| Operating profit (loss) | 9901 | €11,517 | €12,013 | +€496 | +4.3% |
| Financial income | 75/76B | €689 | - | -€689 | |
| Recurring financial income | 75 | €689 | - | -€689 | |
| Financial charges | 65/66B | €342 | €646 | +€304 | +89.1% |
| Recurring financial charges | 65 | €342 | €646 | +€304 | +89.1% |
| Profit (loss) for the period before taxes | 9903 | €11,864 | €11,367 | -€497 | -4.2% |
| Profit (loss) for the period | 9904 | €11,864 | €11,367 | -€497 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,864 | €11,367 | -€497 | -4.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.