IMIAG: 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.
IMIAG
Largest movements
- Cash +€22,643
up €22,643 (+161.9%), from €13,982 to €36,625
mainly Net result for the year (+€18,430) and Tax, wage and social debts (+€8,601)
- Tangible fixed assets -€2,347
down €2,347 (-24.7%), from €9,505 to €7,158
- Receivables within one year +€2,234
new in 2024: €2,234
- Reserves +€18,430
up €18,430 (+173.6%), from €10,617 to €29,047
- Tax, wage and social debts +€8,601
up €8,601 (+173.6%), from €4,954 to €13,555
- Trade debts -€4,501
no longer reported in 2024 (was €4,501)
- Gross operating margin +€7,799
up €7,799 (+35.4%), from €22,040 to €29,839
- Taxes +€3,646
up €3,646 (+73.6%), from €4,954 to €8,601
- Other operating charges -€377
down €377 (-49.3%), from €764 to €387
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 | €23,487 | €46,017 | +€22,530 | +95.9% |
| Fixed assets | 21/28 | €9,505 | €7,158 | -€2,347 | -24.7% |
| Tangible fixed assets | 22/27 | €9,505 | €7,158 | -€2,347 | -24.7% |
| Plant, machinery and equipment | 23 | €9,505 | €7,158 | -€2,347 | -24.7% |
| Current assets | 29/58 | €13,982 | €38,859 | +€24,877 | +177.9% |
| Amounts receivable within one year | 40/41 | - | €2,234 | +€2,234 | |
| Trade receivables | 40 | - | €2,234 | +€2,234 | |
| Cash at bank and in hand | 54/58 | €13,982 | €36,625 | +€22,643 | +161.9% |
| Total equity and liabilities | 10/49 | €23,487 | €46,017 | +€22,530 | +95.9% |
| Equity | 10/15 | €10,617 | €29,047 | +€18,430 | +173.6% |
| Reserves | 13 | €10,617 | €29,047 | +€18,430 | +173.6% |
| Distributable reserves | 133 | €10,617 | €29,047 | +€18,430 | +173.6% |
| Amounts payable | 17/49 | €12,871 | €16,970 | +€4,100 | +31.9% |
| Amounts payable within one year | 42/48 | €12,871 | €16,970 | +€4,100 | +31.9% |
| Trade debts | 44 | €4,501 | - | -€4,501 | |
| Suppliers | 440/4 | €4,501 | - | -€4,501 | |
| Taxes, remuneration and social security | 45 | €4,954 | €13,555 | +€8,601 | +173.6% |
| Taxes | 450/3 | €4,954 | €13,555 | +€8,601 | +173.6% |
| Other amounts payable | 47/48 | €3,415 | €3,415 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,232 | €2,347 | +€116 | +5.2% |
| Other operating charges | 640/8 | €764 | €387 | -€377 | -49.3% |
| Gross operating margin | 9900 | €22,040 | €29,839 | +€7,799 | +35.4% |
| Operating profit (loss) | 9901 | €19,044 | €27,104 | +€8,060 | +42.3% |
| Financial charges | 65/66B | €58 | €74 | +€15 | +26.2% |
| Recurring financial charges | 65 | €58 | €74 | +€15 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €18,986 | €27,031 | +€8,045 | +42.4% |
| Income taxes | 67/77 | €4,954 | €8,601 | +€3,646 | +73.6% |
| Profit (loss) for the period | 9904 | €14,032 | €18,430 | +€4,398 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,032 | €18,430 | +€4,398 | +31.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.