IMMAKRI: 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.
IMMAKRI
Largest movements
- Cash -€6,855
down €6,855 (-82.4%), from €8,321 to €1,466
mainly Other debts (-€8,218) and Net result for the year (-€621)
- Other debts -€8,218
down €8,218 (-70.9%), from €11,593 to €3,376
- Staff costs -€6,102
no longer reported in 2025 (was €6,102)
- Taxes -€110
no longer reported in 2025 (was €110)
- Financial charges -€76
down €76 (-18.9%), from €401 to €325
- Other operating charges +€72
up €72 (+2.7%), from €2,676 to €2,748
- Gross operating margin -€61
down €61 (-1.6%), from €3,852 to €3,792
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 | €476,895 | €467,868 | -€9,027 | -1.9% |
| Fixed assets | 21/28 | €466,731 | €465,391 | -€1,340 | -0.3% |
| Tangible fixed assets | 22/27 | €466,731 | €465,391 | -€1,340 | -0.3% |
| Land and buildings | 22 | €464,723 | €464,723 | = | 0.0% |
| Furniture and vehicles | 24 | €2,008 | €668 | -€1,340 | -66.7% |
| Current assets | 29/58 | €10,164 | €2,476 | -€7,687 | -75.6% |
| Amounts receivable within one year | 40/41 | €867 | - | -€867 | |
| Other amounts receivable | 41 | €867 | - | -€867 | |
| Cash at bank and in hand | 54/58 | €8,321 | €1,466 | -€6,855 | -82.4% |
| Deferred charges and accrued income | 490/1 | €976 | €1,010 | +€34 | +3.5% |
| Total equity and liabilities | 10/49 | €476,895 | €467,868 | -€9,027 | -1.9% |
| Equity | 10/15 | €465,113 | €464,492 | -€621 | -0.1% |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Reserves | 13 | €442,113 | €441,492 | -€621 | -0.1% |
| Distributable reserves | 133 | €442,113 | €441,492 | -€621 | -0.1% |
| Amounts payable | 17/49 | €11,782 | €3,376 | -€8,406 | -71.3% |
| Amounts payable within one year | 42/48 | €11,782 | €3,376 | -€8,406 | -71.3% |
| Trade debts | 44 | €188 | - | -€188 | |
| Suppliers | 440/4 | €188 | - | -€188 | |
| Other amounts payable | 47/48 | €11,593 | €3,376 | -€8,218 | -70.9% |
| Remuneration, social security and pensions | 62 | €6,102 | - | -€6,102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,340 | €1,340 | = | 0.0% |
| Other operating charges | 640/8 | €2,676 | €2,748 | +€72 | +2.7% |
| Gross operating margin | 9900 | €3,852 | €3,792 | -€61 | -1.6% |
| Operating profit (loss) | 9901 | -€6,266 | -€296 | +€5,969 | +95.3% |
| Financial charges | 65/66B | €401 | €325 | -€76 | -18.9% |
| Recurring financial charges | 65 | €401 | €325 | -€76 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,666 | -€621 | +€6,045 | +90.7% |
| Income taxes | 67/77 | €110 | - | -€110 | |
| Profit (loss) for the period | 9904 | -€6,777 | -€621 | +€6,155 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,777 | -€621 | +€6,155 | +90.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.