IMMOMENT: 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.
IMMOMENT
Largest movements
- Stocks and contracts +€609,649
up €609,649 (+187%), from €326,648 to €936,297
- Receivables within one year -€42,562
down €42,562 (-7.9%), from €539,149 to €496,587
of which Other amounts receivable: -€51,509
- Deferred charges and accrued income +€40,564
new in 2025: €40,564
- Cash +€35,162
up €35,162 (+1,741%), from €2,019 to €37,181
mainly Short-term financial debts (+€421,000) and Other debts (+€347,867)
- Receivables after one year -€28,394
down €28,394 (-2.5%), from €1.1m to €1.1m
- Short-term financial debts +€421,000
new in 2025: €421,000
- Other debts +€347,867
up €347,867 (+72.5%), from €479,820 to €827,687
- Trade debts -€119,109
down €119,109 (-34.7%), from €343,620 to €224,510
- Debts after one year -€58,822
down €58,822 (-29.7%), from €198,117 to €139,295
- Tax, wage and social debts +€32,770
up €32,770, from €0 to €32,770
- Gross operating margin -€145,912
down €145,912, from €142,843 to -€3,070
- Financial charges +€6,262
up €6,262 (+109%), from €5,767 to €12,028
- Taxes -€3,921
down €3,921 (-49.1%), from €7,991 to €4,069
- Depreciation -€1,629
down €1,629 (-100%), from €1,629 to €0
- Financial income +€1,552
up €1,552 (+7.6%), from €20,358 to €21,911
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 | €2,050,246 | €2,664,664 | +€614,418 | +30.0% |
| Fixed assets | 21/28 | €57,430 | €57,430 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,430 | €7,430 | = | 0.0% |
| Plant, machinery and equipment | 23 | €532 | €532 | = | 0.0% |
| Furniture and vehicles | 24 | €6,898 | €6,898 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €1,992,816 | €2,607,235 | +€614,418 | +30.8% |
| Amounts receivable after more than one year | 29 | €1,125,000 | €1,096,607 | -€28,394 | -2.5% |
| Other amounts receivable | 291 | €1,125,000 | €1,096,607 | -€28,394 | -2.5% |
| Stocks and contracts in progress | 3 | €326,648 | €936,297 | +€609,649 | +187% |
| Stocks | 30/36 | €326,648 | €936,297 | +€609,649 | +187% |
| Amounts receivable within one year | 40/41 | €539,149 | €496,587 | -€42,562 | -7.9% |
| Trade receivables | 40 | €216,968 | €225,915 | +€8,947 | +4.1% |
| Other amounts receivable | 41 | €322,181 | €270,672 | -€51,509 | -16.0% |
| Cash at bank and in hand | 54/58 | €2,019 | €37,181 | +€35,162 | +1,741% |
| Deferred charges and accrued income | 490/1 | - | €40,564 | +€40,564 | |
| Total equity and liabilities | 10/49 | €2,050,246 | €2,664,664 | +€614,418 | +30.0% |
| Equity | 10/15 | €960,887 | €960,580 | -€308 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €942,287 | €941,980 | -€308 | 0.0% |
| Distributable reserves | 133 | €942,287 | €941,980 | -€308 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,089,359 | €1,704,085 | +€614,726 | +56.4% |
| Amounts payable after more than one year | 17 | €198,117 | €139,295 | -€58,822 | -29.7% |
| Financial debts | 170/4 | €198,117 | €139,295 | -€58,822 | -29.7% |
| Amounts payable within one year | 42/48 | €885,801 | €1,564,789 | +€678,988 | +76.7% |
| Current portion of amounts payable after more than one year | 42 | €62,362 | €58,822 | -€3,540 | -5.7% |
| Financial debts | 43 | - | €421,000 | +€421,000 | |
| Credit institutions | 430/8 | - | €421,000 | +€421,000 | |
| Trade debts | 44 | €343,620 | €224,510 | -€119,109 | -34.7% |
| Suppliers | 440/4 | €343,620 | €224,510 | -€119,109 | -34.7% |
| Taxes, remuneration and social security | 45 | €0 | €32,770 | +€32,770 | |
| Taxes | 450/3 | €0 | €32,770 | +€32,770 | |
| Other amounts payable | 47/48 | €479,820 | €827,687 | +€347,867 | +72.5% |
| Accrued charges and deferred income | 492/3 | €5,440 | €0 | -€5,440 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,629 | €0 | -€1,629 | -100% |
| Other operating charges | 640/8 | €2,589 | €3,051 | +€462 | +17.9% |
| Gross operating margin | 9900 | €142,843 | -€3,070 | -€145,912 | |
| Operating profit (loss) | 9901 | €138,625 | -€6,120 | -€144,746 | |
| Financial income | 75/76B | €20,358 | €21,911 | +€1,552 | +7.6% |
| Recurring financial income | 75 | €20,358 | €21,911 | +€1,552 | +7.6% |
| Financial charges | 65/66B | €5,767 | €12,028 | +€6,262 | +109% |
| Recurring financial charges | 65 | €5,767 | €12,028 | +€6,262 | +109% |
| Profit (loss) for the period before taxes | 9903 | €153,217 | €3,762 | -€149,456 | -97.5% |
| Income taxes | 67/77 | €7,991 | €4,069 | -€3,921 | -49.1% |
| Profit (loss) for the period | 9904 | €145,227 | -€308 | -€145,534 | |
| Profit (loss) for the period to be appropriated | 9905 | €145,227 | -€308 | -€145,534 |
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 24 October 2026 via checked.be.