ImmAuriel: 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.
ImmAuriel
Largest movements
- Receivables within one year +€35,885
up €35,885 (+402%), from €8,918 to €44,802
of which Trade receivables: +€21,346
- Cash +€11,007
up €11,007 (+97.7%), from €11,265 to €22,271
mainly Net result for the year (+€43,394) and Tax, wage and social debts (+€7,892)
- Reserves +€35,265
new in 2025: €35,265
- Profit (loss) carried forward +€8,129
up €8,129, from -€8,129 to €0
- Tax, wage and social debts +€7,892
up €7,892 (+414%), from €1,908 to €9,800
- Other debts -€5,000
down €5,000 (-19.2%), from €26,000 to €21,000
- Trade debts +€2,678
up €2,678 (+47.3%), from €5,659 to €8,337
- Gross operating margin +€51,456
up €51,456, from -€4,001 to €47,455
- Taxes +€7,738
up €7,738 (+4,900%), from €158 to €7,896
- Financial income +€7,649
up €7,649 (+8,062%), from €95 to €7,744
- Other operating charges -€856
down €856 (-43.0%), from €1,992 to €1,136
- Depreciation +€509
up €509 (+112%), from €453 to €963
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 | €30,231 | €78,402 | +€48,172 | +159% |
| Fixed assets | 21/28 | €8,972 | €9,668 | +€696 | +7.8% |
| Tangible fixed assets | 22/27 | €2,398 | €3,094 | +€696 | +29.0% |
| Furniture and vehicles | 24 | €2,398 | €3,094 | +€696 | +29.0% |
| Financial fixed assets | 28 | €6,574 | €6,574 | = | 0.0% |
| Current assets | 29/58 | €21,259 | €68,734 | +€47,475 | +223% |
| Amounts receivable within one year | 40/41 | €8,918 | €44,802 | +€35,885 | +402% |
| Trade receivables | 40 | €2,102 | €23,447 | +€21,346 | +1,016% |
| Other amounts receivable | 41 | €6,816 | €21,355 | +€14,539 | +213% |
| Cash at bank and in hand | 54/58 | €11,265 | €22,271 | +€11,007 | +97.7% |
| Deferred charges and accrued income | 490/1 | €1,076 | €1,660 | +€584 | +54.3% |
| Total equity and liabilities | 10/49 | €30,231 | €78,402 | +€48,172 | +159% |
| Equity | 10/15 | -€4,129 | €39,265 | +€43,394 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €35,265 | +€35,265 | |
| Distributable reserves | 133 | - | €35,265 | +€35,265 | |
| Profit (loss) carried forward | 14 | -€8,129 | €0 | +€8,129 | |
| Amounts payable | 17/49 | €34,360 | €39,137 | +€4,778 | +13.9% |
| Amounts payable within one year | 42/48 | €33,567 | €39,137 | +€5,571 | +16.6% |
| Trade debts | 44 | €5,659 | €8,337 | +€2,678 | +47.3% |
| Suppliers | 440/4 | €5,659 | €8,337 | +€2,678 | +47.3% |
| Taxes, remuneration and social security | 45 | €1,908 | €9,800 | +€7,892 | +414% |
| Taxes | 450/3 | €1,908 | €9,800 | +€7,892 | +414% |
| Other amounts payable | 47/48 | €26,000 | €21,000 | -€5,000 | -19.2% |
| Accrued charges and deferred income | 492/3 | €793 | €0 | -€793 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €453 | €963 | +€509 | +112% |
| Other operating charges | 640/8 | €1,992 | €1,136 | -€856 | -43.0% |
| Gross operating margin | 9900 | -€4,001 | €47,455 | +€51,456 | |
| Operating profit (loss) | 9901 | -€6,446 | €45,356 | +€51,802 | |
| Financial income | 75/76B | €95 | €7,744 | +€7,649 | +8,062% |
| Recurring financial income | 75 | €95 | €7,744 | +€7,649 | +8,062% |
| Financial charges | 65/66B | €1,620 | €1,810 | +€191 | +11.8% |
| Recurring financial charges | 65 | €1,620 | €1,810 | +€191 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,971 | €51,290 | +€59,261 | |
| Income taxes | 67/77 | €158 | €7,896 | +€7,738 | +4,900% |
| Profit (loss) for the period | 9904 | -€8,129 | €43,394 | +€51,523 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,129 | €43,394 | +€51,523 |
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 19 October 2026 via checked.be.