IMI: 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.
IMI
Largest movements
- Receivables within one year +€192,551
up €192,551 (+635%), from €30,332 to €222,883
of which Other amounts receivable: +€170,314
- Tangible fixed assets -€12,719
down €12,719 (-33.2%), from €38,339 to €25,620
of which Other tangible fixed assets: -€9,497
- Profit (loss) carried forward +€87,835
up €87,835 (+173%), from €50,720 to €138,555
- Debts after one year +€42,471
up €42,471 (+310%), from €13,694 to €56,165
- Tax, wage and social debts +€35,850
up €35,850 (+408%), from €8,782 to €44,631
of which Remuneration and social security: +€37,566
- Other debts +€10,154
new in 2024: €10,154
- Purchases and services +€1.4m
new in 2024: €1.4m
- Gross operating margin -€25,010
down €25,010 (-8.3%), from €301,183 to €276,173
- Taxes +€13,145
up €13,145 (+23.9%), from €55,064 to €68,210
- Other operating charges -€9,948
down €9,948 (-60.4%), from €16,477 to €6,529
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.
Derived cash bridge
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 | €806,934 | €984,867 | +€177,933 | +22.1% |
| Fixed assets | 21/28 | €44,447 | €31,728 | -€12,719 | -28.6% |
| Tangible fixed assets | 22/27 | €38,339 | €25,620 | -€12,719 | -33.2% |
| Plant, machinery and equipment | 23 | €8,930 | €5,420 | -€3,510 | -39.3% |
| Furniture and vehicles | 24 | €7,023 | €7,311 | +€288 | +4.1% |
| Other tangible fixed assets | 26 | €22,386 | €12,889 | -€9,497 | -42.4% |
| Financial fixed assets | 28 | €6,108 | €6,108 | = | 0.0% |
| Current assets | 29/58 | €762,487 | €953,139 | +€190,652 | +25.0% |
| Amounts receivable after more than one year | 29 | €500,000 | €500,000 | = | 0.0% |
| Other amounts receivable | 291 | €500,000 | €500,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,332 | €222,883 | +€192,551 | +635% |
| Trade receivables | 40 | €15,436 | €37,673 | +€22,237 | +144% |
| Other amounts receivable | 41 | €14,896 | €185,210 | +€170,314 | +1,143% |
| Cash at bank and in hand | 54/58 | €232,155 | €230,255 | -€1,899 | -0.8% |
| Total equity and liabilities | 10/49 | €806,934 | €984,867 | +€177,933 | +22.1% |
| Equity | 10/15 | €715,426 | €804,961 | +€89,535 | +12.5% |
| Contributions | 10/11 | €13,080 | €14,780 | +€1,700 | +13.0% |
| Reserves | 13 | €651,626 | €651,626 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €649,766 | €649,766 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,720 | €138,555 | +€87,835 | +173% |
| Amounts payable | 17/49 | €91,508 | €179,906 | +€88,398 | +96.6% |
| Amounts payable after more than one year | 17 | €13,694 | €56,165 | +€42,471 | +310% |
| Financial debts | 170/4 | €13,694 | €56,165 | +€42,471 | +310% |
| Amounts payable within one year | 42/48 | €71,687 | €119,087 | +€47,401 | +66.1% |
| Current portion of amounts payable after more than one year | 42 | €9,429 | €2,909 | -€6,520 | -69.1% |
| Trade debts | 44 | €53,476 | €61,393 | +€7,917 | +14.8% |
| Suppliers | 440/4 | €53,476 | €61,393 | +€7,917 | +14.8% |
| Taxes, remuneration and social security | 45 | €8,782 | €44,631 | +€35,850 | +408% |
| Taxes | 450/3 | €3,932 | €2,216 | -€1,716 | -43.6% |
| Remuneration and social security | 454/9 | €4,850 | €42,415 | +€37,566 | +775% |
| Other amounts payable | 47/48 | - | €10,154 | +€10,154 | |
| Accrued charges and deferred income | 492/3 | €6,128 | €4,654 | -€1,474 | -24.0% |
| Non-recurring operating income | 76A | €4,613 | - | -€4,613 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,430,121 | +€1.4m | |
| Remuneration, social security and pensions | 62 | €91,822 | €89,989 | -€1,833 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,314 | €16,591 | +€2,277 | +15.9% |
| Other operating charges | 640/8 | €16,477 | €6,529 | -€9,948 | -60.4% |
| Gross operating margin | 9900 | €301,183 | €276,173 | -€25,010 | -8.3% |
| Operating profit (loss) | 9901 | €178,571 | €163,064 | -€15,506 | -8.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,140 | €2,557 | -€582 | -18.5% |
| Recurring financial charges | 65 | €3,132 | €3,887 | +€755 | +24.1% |
| Non-recurring financial charges | 66B | €7 | -€1,330 | -€1,337 | |
| Profit (loss) for the period before taxes | 9903 | €175,431 | €160,508 | -€14,923 | -8.5% |
| Income taxes | 67/77 | €55,064 | €68,210 | +€13,145 | +23.9% |
| Profit (loss) for the period | 9904 | €120,366 | €92,298 | -€28,068 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €120,366 | €92,298 | -€28,068 | -23.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.