IMKOCH: 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.
IMKOCH
Largest movements
- Tangible fixed assets -€1,161
down €1,161 (-2.1%), from €54,403 to €53,242
- Other debts -€5,129
down €5,129 (-11.6%), from €44,402 to €39,273
- Profit (loss) carried forward +€3,841
up €3,841 (+69.8%), from -€5,499 to -€1,658
- Gross operating margin +€4,598
up €4,598 (+231.6%), from €1,986 to €6,584
- Other operating charges -€427
down €427 (-21.6%), from €1,980 to €1,552
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 | €55,013 | €53,846 | -€1,167 | -2.1% |
| Fixed assets | 21/28 | €54,998 | €53,837 | -€1,161 | -2.1% |
| Tangible fixed assets | 22/27 | €54,403 | €53,242 | -€1,161 | -2.1% |
| Land and buildings | 22 | €54,403 | €53,242 | -€1,161 | -2.1% |
| Financial fixed assets | 28 | €595 | €595 | = | 0.0% |
| Current assets | 29/58 | €16 | €9 | -€6 | -39.7% |
| Cash at bank and in hand | 54/58 | €16 | €9 | -€6 | -39.7% |
| Total equity and liabilities | 10/49 | €55,013 | €53,846 | -€1,167 | -2.1% |
| Equity | 10/15 | €6,893 | €10,734 | +€3,841 | +55.7% |
| Contributions | 10/11 | €12,392 | €12,392 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,499 | -€1,658 | +€3,841 | +69.8% |
| Amounts payable | 17/49 | €48,121 | €43,113 | -€5,008 | -10.4% |
| Amounts payable after more than one year | 17 | €2,231 | €2,231 | = | 0.0% |
| Other amounts payable | 178/9 | €2,231 | €2,231 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,402 | €39,394 | -€5,008 | -11.3% |
| Trade debts | 44 | - | €121 | +€121 | |
| Suppliers | 440/4 | - | €121 | +€121 | |
| Other amounts payable | 47/48 | €44,402 | €39,273 | -€5,129 | -11.6% |
| Accrued charges and deferred income | 492/3 | €1,487 | €1,487 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,161 | €1,161 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,980 | €1,552 | -€427 | -21.6% |
| Gross operating margin | 9900 | €1,986 | €6,584 | +€4,598 | +231.6% |
| Operating profit (loss) | 9901 | -€1,155 | €3,871 | +€5,026 | |
| Financial charges | 65/66B | €59 | €30 | -€29 | -48.7% |
| Recurring financial charges | 65 | €59 | €30 | -€29 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,213 | €3,841 | +€5,054 | |
| Profit (loss) for the period | 9904 | -€1,213 | €3,841 | +€5,054 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,213 | €3,841 | +€5,054 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.