IMM-OCULUS: 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.
IMM-OCULUS
Largest movements
- Tangible fixed assets -€20,631
down €20,631 (-10.5%), from €195,732 to €175,101
of which Land and buildings: -€20,507
- Receivables within one year +€16,574
up €16,574 (+13.8%), from €120,258 to €136,832
of which Trade receivables: +€8,818
- Reserves +€71,000
up €71,000 (+18.8%), from €377,632 to €448,632
of which Distributable reserves: +€73,478
- Other debts -€52,073
down €52,073 (-55.1%), from €94,505 to €42,431
- Tax, wage and social debts -€17,226
down €17,226 (-39.4%), from €43,721 to €26,495
- Gross operating margin -€15,554
down €15,554 (-10.5%), from €148,436 to €132,882
- Taxes -€4,504
down €4,504 (-10.4%), from €43,398 to €38,894
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 | €554,017 | €552,995 | -€1,022 | -0.2% |
| Fixed assets | 21/28 | €195,732 | €175,101 | -€20,631 | -10.5% |
| Tangible fixed assets | 22/27 | €195,732 | €175,101 | -€20,631 | -10.5% |
| Land and buildings | 22 | €180,256 | €159,749 | -€20,507 | -11.4% |
| Plant, machinery and equipment | 23 | €15,476 | €15,352 | -€123 | -0.8% |
| Current assets | 29/58 | €358,285 | €377,894 | +€19,609 | +5.5% |
| Amounts receivable within one year | 40/41 | €120,258 | €136,832 | +€16,574 | +13.8% |
| Trade receivables | 40 | €23,825 | €32,643 | +€8,818 | +37.0% |
| Other amounts receivable | 41 | €96,433 | €104,189 | +€7,756 | +8.0% |
| Current investments | 50/53 | €11,821 | €11,821 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €223,099 | €226,068 | +€2,969 | +1.3% |
| Deferred charges and accrued income | 490/1 | €3,108 | €3,173 | +€65 | +2.1% |
| Total equity and liabilities | 10/49 | €554,017 | €552,995 | -€1,022 | -0.2% |
| Equity | 10/15 | €406,759 | €478,143 | +€71,384 | +17.5% |
| Contributions | 10/11 | €24,780 | €24,780 | = | 0.0% |
| Reserves | 13 | €377,632 | €448,632 | +€71,000 | +18.8% |
| Non-distributable reserves | 130/1 | €2,478 | - | -€2,478 | |
| Reserves not available under the articles | 1311 | €2,478 | - | -€2,478 | |
| Tax-exempt reserves | 132 | €41,154 | €41,154 | = | 0.0% |
| Distributable reserves | 133 | €334,000 | €407,478 | +€73,478 | +22.0% |
| Profit (loss) carried forward | 14 | €4,347 | €4,731 | +€384 | +8.8% |
| Amounts payable | 17/49 | €147,258 | €74,851 | -€72,406 | -49.2% |
| Amounts payable within one year | 42/48 | €146,378 | €73,971 | -€72,406 | -49.5% |
| Trade debts | 44 | €8,152 | €5,045 | -€3,107 | -38.1% |
| Suppliers | 440/4 | €8,152 | €5,045 | -€3,107 | -38.1% |
| Taxes, remuneration and social security | 45 | €43,721 | €26,495 | -€17,226 | -39.4% |
| Taxes | 450/3 | €43,721 | €26,495 | -€17,226 | -39.4% |
| Other amounts payable | 47/48 | €94,505 | €42,431 | -€52,073 | -55.1% |
| Accrued charges and deferred income | 492/3 | €880 | €880 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,451 | €23,558 | +€107 | +0.5% |
| Other operating charges | 640/8 | €3,893 | €3,454 | -€439 | -11.3% |
| Gross operating margin | 9900 | €148,436 | €132,882 | -€15,554 | -10.5% |
| Operating profit (loss) | 9901 | €121,092 | €105,870 | -€15,222 | -12.6% |
| Financial income | 75/76B | €3,958 | €4,409 | +€450 | +11.4% |
| Recurring financial income | 75 | €3,958 | €4,409 | +€450 | +11.4% |
| Financial charges | 65/66B | €26 | - | -€26 | |
| Recurring financial charges | 65 | €26 | - | -€26 | |
| Profit (loss) for the period before taxes | 9903 | €125,024 | €110,278 | -€14,746 | -11.8% |
| Income taxes | 67/77 | €43,398 | €38,894 | -€4,504 | -10.4% |
| Profit (loss) for the period | 9904 | €81,626 | €71,384 | -€10,242 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €81,626 | €71,384 | -€10,242 | -12.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.