IMJI: 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.
IMJI
Largest movements
- Cash -€44,405
down €44,405 (-87.2%), from €50,915 to €6,510
mainly Net result for the year (-€37,800) and Receivables within one year (-€9,752)
- Receivables within one year +€9,752
up €9,752 (+30.5%), from €31,999 to €41,751
of which Other amounts receivable: +€15,498
- Tangible fixed assets -€1,715
down €1,715 (-20.4%), from €8,407 to €6,692
- Profit (loss) carried forward -€37,800
down €37,800 (-61.1%), from €61,907 to €24,106
- Tax, wage and social debts +€2,636
new in 2025: €2,636
of which Remuneration and social security: +€2,500
- Trade debts -€1,262
down €1,262 (-47.0%), from €2,686 to €1,424
- Gross operating margin -€20,276
down €20,276 (-195.4%), from -€10,374 to -€30,650
- Other operating charges +€3,472
up €3,472 (+315.7%), from €1,100 to €4,571
- Financial charges +€727
up €727 (+323.8%), from €224 to €951
- Depreciation -€415
down €415 (-19.0%), from €2,188 to €1,773
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 | €91,553 | €55,126 | -€36,426 | -39.8% |
| Formation expenses | 20 | €153 | €95 | -€57 | -37.5% |
| Fixed assets | 21/28 | €8,486 | €6,770 | -€1,715 | -20.2% |
| Tangible fixed assets | 22/27 | €8,407 | €6,692 | -€1,715 | -20.4% |
| Plant, machinery and equipment | 23 | €8,407 | €6,692 | -€1,715 | -20.4% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €82,914 | €48,260 | -€34,654 | -41.8% |
| Amounts receivable within one year | 40/41 | €31,999 | €41,751 | +€9,752 | +30.5% |
| Trade receivables | 40 | €30,458 | €24,712 | -€5,746 | -18.9% |
| Other amounts receivable | 41 | €1,541 | €17,039 | +€15,498 | +1006.0% |
| Cash at bank and in hand | 54/58 | €50,915 | €6,510 | -€44,405 | -87.2% |
| Total equity and liabilities | 10/49 | €91,553 | €55,126 | -€36,426 | -39.8% |
| Equity | 10/15 | €88,867 | €51,066 | -€37,800 | -42.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,560 | €14,560 | = | 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% |
| Tax-exempt reserves | 132 | €12,700 | €12,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,907 | €24,106 | -€37,800 | -61.1% |
| Amounts payable | 17/49 | €2,686 | €4,060 | +€1,374 | +51.2% |
| Amounts payable within one year | 42/48 | €2,686 | €4,060 | +€1,374 | +51.2% |
| Trade debts | 44 | €2,686 | €1,424 | -€1,262 | -47.0% |
| Suppliers | 440/4 | €2,686 | €1,424 | -€1,262 | -47.0% |
| Taxes, remuneration and social security | 45 | - | €2,636 | +€2,636 | |
| Taxes | 450/3 | - | €136 | +€136 | |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,188 | €1,773 | -€415 | -19.0% |
| Other operating charges | 640/8 | €1,100 | €4,571 | +€3,472 | +315.7% |
| Gross operating margin | 9900 | -€10,374 | -€30,650 | -€20,276 | -195.4% |
| Operating profit (loss) | 9901 | -€13,661 | -€36,994 | -€23,333 | -170.8% |
| Financial income | 75/76B | €395 | €290 | -€105 | -26.6% |
| Recurring financial income | 75 | €395 | €290 | -€105 | -26.6% |
| Financial charges | 65/66B | €224 | €951 | +€727 | +323.8% |
| Recurring financial charges | 65 | €224 | €951 | +€727 | +323.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,491 | -€37,655 | -€24,165 | -179.1% |
| Income taxes | 67/77 | €287 | €145 | -€142 | -49.5% |
| Profit (loss) for the period | 9904 | -€13,778 | -€37,800 | -€24,022 | -174.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,778 | -€37,800 | -€24,022 | -174.4% |
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 11 October 2026 via checked.be.