IMM'HOOPER: 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.
IMM'HOOPER
Largest movements
- Tangible fixed assets -€4,372
down €4,372 (-1.8%), from €247,263 to €242,891
of which Land and buildings: -€7,170
- Debts after one year -€11,876
down €11,876 (-7.2%), from €165,238 to €153,362
- Reserves +€6,500
up €6,500 (+73.9%), from €8,800 to €15,300
- Gross operating margin +€6,440
up €6,440 (+31.3%), from €20,544 to €26,985
- Taxes +€1,677
up €1,677 (+229%), from €733 to €2,410
- Financial charges -€1,186
down €1,186 (-11.9%), from €9,939 to €8,752
- Depreciation +€686
up €686 (+9.4%), from €7,286 to €7,971
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 | €249,164 | €247,066 | -€2,098 | -0.8% |
| Fixed assets | 21/28 | €247,263 | €242,891 | -€4,372 | -1.8% |
| Tangible fixed assets | 22/27 | €247,263 | €242,891 | -€4,372 | -1.8% |
| Land and buildings | 22 | €246,347 | €239,177 | -€7,170 | -2.9% |
| Plant, machinery and equipment | 23 | €916 | €801 | -€115 | -12.6% |
| Furniture and vehicles | 24 | - | €2,913 | +€2,913 | |
| Current assets | 29/58 | €1,901 | €4,175 | +€2,274 | +120% |
| Amounts receivable within one year | 40/41 | €355 | €970 | +€616 | +174% |
| Trade receivables | 40 | €64 | €783 | +€719 | +1,123% |
| Other amounts receivable | 41 | €291 | €187 | -€103 | -35.5% |
| Cash at bank and in hand | 54/58 | €1,036 | €2,920 | +€1,884 | +182% |
| Deferred charges and accrued income | 490/1 | €510 | €285 | -€225 | -44.2% |
| Total equity and liabilities | 10/49 | €249,164 | €247,066 | -€2,098 | -0.8% |
| Equity | 10/15 | €38,981 | €45,635 | +€6,655 | +17.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €8,800 | €15,300 | +€6,500 | +73.9% |
| Distributable reserves | 133 | €8,800 | €15,300 | +€6,500 | +73.9% |
| Profit (loss) carried forward | 14 | €181 | €335 | +€155 | +85.8% |
| Amounts payable | 17/49 | €210,184 | €201,431 | -€8,753 | -4.2% |
| Amounts payable after more than one year | 17 | €165,238 | €153,362 | -€11,876 | -7.2% |
| Financial debts | 170/4 | €165,238 | €153,362 | -€11,876 | -7.2% |
| Amounts payable within one year | 42/48 | €44,946 | €48,068 | +€3,123 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €11,528 | €11,876 | +€348 | +3.0% |
| Trade debts | 44 | - | €721 | +€721 | |
| Suppliers | 440/4 | - | €721 | +€721 | |
| Taxes, remuneration and social security | 45 | €1,339 | €3,180 | +€1,842 | +138% |
| Taxes | 450/3 | €1,339 | €3,180 | +€1,842 | +138% |
| Other amounts payable | 47/48 | €32,079 | €32,292 | +€213 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,286 | €7,971 | +€686 | +9.4% |
| Other operating charges | 640/8 | €1,240 | €1,196 | -€44 | -3.5% |
| Gross operating margin | 9900 | €20,544 | €26,985 | +€6,440 | +31.3% |
| Operating profit (loss) | 9901 | €12,019 | €17,817 | +€5,798 | +48.2% |
| Financial charges | 65/66B | €9,939 | €8,752 | -€1,186 | -11.9% |
| Recurring financial charges | 65 | €9,939 | €8,752 | -€1,186 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €2,080 | €9,065 | +€6,984 | +336% |
| Income taxes | 67/77 | €733 | €2,410 | +€1,677 | +229% |
| Profit (loss) for the period | 9904 | €1,347 | €6,655 | +€5,308 | +394% |
| Profit (loss) for the period to be appropriated | 9905 | €1,347 | €6,655 | +€5,308 | +394% |
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 17 October 2026 via checked.be.