IMMONATA: 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.
What changed
IMMONATA
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,124
2024 · -€29,364+€37,488
Equity
€571,040
2024 · €562,917+€8,124
Cash
€1,000
2024 · €2,139-€1,139
Balance sheet total
€1.5m
2024 · €1.5m+€16,134
Largest movements
Assets
- Receivables within one year +€79,767
up €79,767 (+9.8%), from €816,760 to €896,527
of which Other amounts receivable: +€67,718
- Tangible fixed assets -€31,494
down €31,494 (-6.4%), from €495,431 to €463,937
of which Land and buildings: -€23,117
- Receivables after one year -€31,000
down €31,000 (-20.3%), from €152,417 to €121,417
Equity and liabilities
- Debts after one year -€24,993
down €24,993 (-12.5%), from €199,655 to €174,661
- Tax, wage and social debts +€16,663
up €16,663 (+4.8%), from €345,322 to €361,985
- Short-term financial debts +€16,503
new in 2025: €16,503
Income statement
- Taxes -€129,486
down €129,486 (-92.9%), from €139,327 to €9,841
- Gross operating margin -€9,315
down €9,315 (-10.5%), from €88,771 to €79,456
- Other operating charges -€1,718
down €1,718 (-45.7%), from €3,759 to €2,040
- Depreciation -€1,157
down €1,157 (-2.2%), from €53,518 to €52,361
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.
Result 2024
-€29,364
Gross operating margin
-€9,315
Depreciation
+€1,157
Other operating charges
+€1,718
Other operating items
+€37,567
Financial income
+€0
Financial charges
+€835
Taxes
+€129,486
Deferred taxes and other
-€123,960
Result 2025
€8,124
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.
From operations
+€30,347
Investment
-€20,866
Financing
-€10,619
Cash 2024
€2,139
From operations (derived)
+€30,347
Net result for the year
+€8,124
Depreciation
+€52,361
Receivables after one year
+€31,000
Receivables within one year
-€79,767
Trade debts
+€0
Tax, wage and social debts
+€16,663
Accrued charges and deferred income
+€1,966
Investment (derived)
-€20,866
Investment in fixed assets (net)
-€20,866
Financing
-€10,619
Debts after one year
-€24,993
Current portion of long-term debt
-€2,129
Short-term financial debts
+€16,503
Cash 2025
€1,000
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,466,747 | €1,482,881 | +€16,134 | +1.1% |
| Fixed assets | 21/28 | €495,431 | €463,937 | -€31,494 | -6.4% |
| Tangible fixed assets | 22/27 | €495,431 | €463,937 | -€31,494 | -6.4% |
| Land and buildings | 22 | €471,981 | €448,865 | -€23,117 | -4.9% |
| Furniture and vehicles | 24 | €23,450 | €15,072 | -€8,378 | -35.7% |
| Current assets | 29/58 | €971,316 | €1,018,944 | +€47,628 | +4.9% |
| Amounts receivable after more than one year | 29 | €152,417 | €121,417 | -€31,000 | -20.3% |
| Other amounts receivable | 291 | €152,417 | €121,417 | -€31,000 | -20.3% |
| Amounts receivable within one year | 40/41 | €816,760 | €896,527 | +€79,767 | +9.8% |
| Trade receivables | 40 | €19,404 | €31,453 | +€12,048 | +62.1% |
| Other amounts receivable | 41 | €797,356 | €865,074 | +€67,718 | +8.5% |
| Cash at bank and in hand | 54/58 | €2,139 | €1,000 | -€1,139 | -53.2% |
| Total equity and liabilities | 10/49 | €1,466,747 | €1,482,881 | +€16,134 | +1.1% |
| Equity | 10/15 | €562,917 | €571,040 | +€8,124 | +1.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €73,282 | €73,282 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,750 | €43,750 | = | 0.0% |
| Distributable reserves | 133 | €23,382 | €23,382 | = | 0.0% |
| Profit (loss) carried forward | 14 | €428,135 | €436,258 | +€8,124 | +1.9% |
| Provisions and deferred taxes | 16 | €330,310 | €330,310 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €330,310 | €330,310 | = | 0.0% |
| Pensions and similar obligations | 160 | €68,125 | €68,125 | = | 0.0% |
| Other liabilities and charges | 164/5 | €262,185 | €262,185 | = | 0.0% |
| Amounts payable | 17/49 | €573,520 | €581,530 | +€8,010 | +1.4% |
| Amounts payable after more than one year | 17 | €199,655 | €174,661 | -€24,993 | -12.5% |
| Financial debts | 170/4 | €199,655 | €174,661 | -€24,993 | -12.5% |
| Amounts payable within one year | 42/48 | €373,865 | €404,903 | +€31,037 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €27,122 | €24,993 | -€2,129 | -7.8% |
| Financial debts | 43 | - | €16,503 | +€16,503 | |
| Credit institutions | 430/8 | - | €16,503 | +€16,503 | |
| Trade debts | 44 | €1,422 | €1,422 | +€0 | 0.0% |
| Suppliers | 440/4 | €1,422 | €1,422 | +€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €345,322 | €361,985 | +€16,663 | +4.8% |
| Taxes | 450/3 | €345,322 | €361,985 | +€16,663 | +4.8% |
| Accrued charges and deferred income | 492/3 | - | €1,966 | +€1,966 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,518 | €52,361 | -€1,157 | -2.2% |
| Other operating charges | 640/8 | €3,759 | €2,040 | -€1,718 | -45.7% |
| Non-recurring operating charges | 66A | €37,567 | - | -€37,567 | |
| Gross operating margin | 9900 | €88,771 | €79,456 | -€9,315 | -10.5% |
| Operating profit (loss) | 9901 | -€6,072 | €25,055 | +€31,127 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Non-recurring financial income | 76B | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €7,925 | €7,090 | -€835 | -10.5% |
| Recurring financial charges | 65 | €7,925 | €7,090 | -€835 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,997 | €17,965 | +€31,962 | |
| Transfer from deferred taxes | 780 | €123,960 | - | -€123,960 | |
| Income taxes | 67/77 | €139,327 | €9,841 | -€129,486 | -92.9% |
| Profit (loss) for the period | 9904 | -€29,364 | €8,124 | +€37,488 | |
| Transfer from tax-exempt reserves | 789 | €371,881 | - | -€371,881 | |
| Profit (loss) for the period to be appropriated | 9905 | €342,517 | €8,124 | -€334,393 | -97.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.