IMLER Kasregisters: 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.
IMLER Kasregisters
Largest movements
- Receivables within one year +€24,057
up €24,057 (+28.4%), from €84,605 to €108,662
of which Other amounts receivable: +€15,427
- Intangible fixed assets -€15,000
down €15,000 (-17.6%), from €85,315 to €70,315
- Trade debts +€37,993
up €37,993 (+105%), from €36,264 to €74,256
- Tax, wage and social debts -€27,062
down €27,062 (-33.0%), from €81,913 to €54,851
of which Taxes: -€24,916
- Debts after one year -€21,242
down €21,242 (-66.0%), from €32,178 to €10,936
- Reserves +€14,305
up €14,305 (+537%), from €2,664 to €16,969
- Profit (loss) carried forward +€2,978
up €2,978 (+20.8%), from €14,305 to €17,283
- Gross operating margin +€8,666
up €8,666 (+9.7%), from €89,258 to €97,924
- Financial charges +€3,561
up €3,561 (+110%), from €3,235 to €6,796
- Staff costs +€1,675
up €1,675 (+4.5%), from €37,349 to €39,023
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.
Derived cash bridge
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 | €201,718 | €210,735 | +€9,016 | +4.5% |
| Fixed assets | 21/28 | €95,833 | €80,116 | -€15,717 | -16.4% |
| Intangible fixed assets | 21 | €85,315 | €70,315 | -€15,000 | -17.6% |
| Tangible fixed assets | 22/27 | €8,568 | €7,851 | -€717 | -8.4% |
| Plant, machinery and equipment | 23 | €213 | - | -€213 | |
| Furniture and vehicles | 24 | €162 | €14 | -€149 | -91.5% |
| Leasing and similar rights | 25 | €6,418 | €3,415 | -€3,003 | -46.8% |
| Other tangible fixed assets | 26 | €1,775 | €4,422 | +€2,648 | +149% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €105,885 | €130,619 | +€24,734 | +23.4% |
| Stocks and contracts in progress | 3 | €17,136 | €18,861 | +€1,725 | +10.1% |
| Stocks | 30/36 | €17,136 | €18,861 | +€1,725 | +10.1% |
| Amounts receivable within one year | 40/41 | €84,605 | €108,662 | +€24,057 | +28.4% |
| Trade receivables | 40 | €25,387 | €34,017 | +€8,630 | +34.0% |
| Other amounts receivable | 41 | €59,218 | €74,645 | +€15,427 | +26.1% |
| Cash at bank and in hand | 54/58 | €1,010 | €1,240 | +€229 | +22.7% |
| Deferred charges and accrued income | 490/1 | €3,134 | €1,856 | -€1,278 | -40.8% |
| Total equity and liabilities | 10/49 | €201,718 | €210,735 | +€9,016 | +4.5% |
| Equity | 10/15 | €26,969 | €44,252 | +€17,283 | +64.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,664 | €16,969 | +€14,305 | +537% |
| Distributable reserves | 133 | €2,664 | €16,969 | +€14,305 | +537% |
| Profit (loss) carried forward | 14 | €14,305 | €17,283 | +€2,978 | +20.8% |
| Amounts payable | 17/49 | €174,749 | €166,483 | -€8,266 | -4.7% |
| Amounts payable after more than one year | 17 | €32,178 | €10,936 | -€21,242 | -66.0% |
| Financial debts | 170/4 | €32,178 | €10,936 | -€21,242 | -66.0% |
| Amounts payable within one year | 42/48 | €142,571 | €155,547 | +€12,976 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €20,698 | €21,242 | +€544 | +2.6% |
| Financial debts | 43 | €3,696 | €5,198 | +€1,502 | +40.6% |
| Credit institutions | 430/8 | €3,696 | €5,198 | +€1,502 | +40.6% |
| Trade debts | 44 | €36,264 | €74,256 | +€37,993 | +105% |
| Suppliers | 440/4 | €36,264 | €74,256 | +€37,993 | +105% |
| Taxes, remuneration and social security | 45 | €81,913 | €54,851 | -€27,062 | -33.0% |
| Taxes | 450/3 | €72,185 | €47,269 | -€24,916 | -34.5% |
| Remuneration and social security | 454/9 | €9,728 | €7,582 | -€2,146 | -22.1% |
| Remuneration, social security and pensions | 62 | €37,349 | €39,023 | +€1,675 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,773 | €18,803 | +€29 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €884 | €1,171 | +€287 | +32.5% |
| Other operating charges | 640/8 | €6,774 | €6,228 | -€546 | -8.1% |
| Gross operating margin | 9900 | €89,258 | €97,924 | +€8,666 | +9.7% |
| Operating profit (loss) | 9901 | €25,478 | €32,699 | +€7,221 | +28.3% |
| Financial charges | 65/66B | €3,235 | €6,796 | +€3,561 | +110% |
| Recurring financial charges | 65 | €3,235 | €6,796 | +€3,561 | +110% |
| Profit (loss) for the period before taxes | 9903 | €22,243 | €25,903 | +€3,660 | +16.5% |
| Income taxes | 67/77 | €7,938 | €8,621 | +€683 | +8.6% |
| Profit (loss) for the period | 9904 | €14,305 | €17,283 | +€2,978 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,305 | €17,283 | +€2,978 | +20.8% |
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 27 October 2026 via checked.be.