Immont: 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.
Immont
Largest movements
- Tangible fixed assets -€195,794
down €195,794 (-6.4%), from €3.1m to €2.9m
of which Land and buildings: -€195,794
- Cash +€64,439
up €64,439 (+56.5%), from €114,106 to €178,544
mainly Net result for the year (+€200,971) and Depreciation (+€197,971)
- Financial fixed assets -€61,491
down €61,491 (-80.4%), from €76,491 to €15,000
- Current investments +€55,767
up €55,767 (+4.7%), from €1.2m to €1.2m
- Other debts -€229,634
down €229,634 (-44.9%), from €511,919 to €282,285
- Reserves +€200,971
up €200,971 (+7.1%), from €2.8m to €3.0m
of which Distributable reserves: +€213,079
- Debts after one year -€125,000
down €125,000 (-14.7%), from €851,250 to €726,250
of which Financial debts: -€125,000
- Depreciation -€54,643
down €54,643 (-21.6%), from €252,614 to €197,971
- Gross operating margin +€52,791
up €52,791 (+11.1%), from €475,214 to €528,006
- Taxes +€43,416
up €43,416 (+86.6%), from €50,122 to €93,537
- Financial income +€18,257
up €18,257 (+91.6%), from €19,934 to €38,191
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 | €4,489,017 | €4,337,491 | -€151,526 | -3.4% |
| Fixed assets | 21/28 | €3,141,121 | €2,881,659 | -€259,462 | -8.3% |
| Intangible fixed assets | 21 | €14,158 | €11,981 | -€2,177 | -15.4% |
| Tangible fixed assets | 22/27 | €3,050,472 | €2,854,677 | -€195,794 | -6.4% |
| Land and buildings | 22 | €3,050,472 | €2,854,677 | -€195,794 | -6.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €76,491 | €15,000 | -€61,491 | -80.4% |
| Current assets | 29/58 | €1,347,897 | €1,455,833 | +€107,936 | +8.0% |
| Amounts receivable within one year | 40/41 | €54,205 | €43,357 | -€10,848 | -20.0% |
| Trade receivables | 40 | €20,500 | €22,896 | +€2,396 | +11.7% |
| Other amounts receivable | 41 | €33,705 | €20,461 | -€13,244 | -39.3% |
| Current investments | 50/53 | €1,175,000 | €1,230,767 | +€55,767 | +4.7% |
| Cash at bank and in hand | 54/58 | €114,106 | €178,544 | +€64,439 | +56.5% |
| Deferred charges and accrued income | 490/1 | €4,586 | €3,165 | -€1,422 | -31.0% |
| Total equity and liabilities | 10/49 | €4,489,017 | €4,337,491 | -€151,526 | -3.4% |
| Equity | 10/15 | €2,900,401 | €3,101,372 | +€200,971 | +6.9% |
| 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 | €2,838,901 | €3,039,872 | +€200,971 | +7.1% |
| Non-distributable reserves | 130/1 | €9,100 | €9,100 | = | 0.0% |
| Legal reserve | 130 | €9,100 | €9,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €205,297 | €193,190 | -€12,108 | -5.9% |
| Distributable reserves | 133 | €2,624,503 | €2,837,582 | +€213,079 | +8.1% |
| Provisions and deferred taxes | 16 | €38,168 | €35,141 | -€3,027 | -7.9% |
| Deferred taxes | 168 | €38,168 | €35,141 | -€3,027 | -7.9% |
| Amounts payable | 17/49 | €1,550,448 | €1,200,978 | -€349,470 | -22.5% |
| Amounts payable after more than one year | 17 | €851,250 | €726,250 | -€125,000 | -14.7% |
| Financial debts | 170/4 | €531,250 | €406,250 | -€125,000 | -23.5% |
| Other amounts payable | 178/9 | €320,000 | €320,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €654,796 | €430,935 | -€223,860 | -34.2% |
| Current portion of amounts payable after more than one year | 42 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €11,724 | €13,904 | +€2,180 | +18.6% |
| Suppliers | 440/4 | €11,724 | €13,904 | +€2,180 | +18.6% |
| Taxes, remuneration and social security | 45 | €6,153 | €9,746 | +€3,593 | +58.4% |
| Taxes | 450/3 | €6,153 | €9,746 | +€3,593 | +58.4% |
| Other amounts payable | 47/48 | €511,919 | €282,285 | -€229,634 | -44.9% |
| Accrued charges and deferred income | 492/3 | €44,403 | €43,793 | -€610 | -1.4% |
| Non-recurring operating income | 76A | €323 | €0 | -€323 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252,614 | €197,971 | -€54,643 | -21.6% |
| Other operating charges | 640/8 | €19,916 | €19,989 | +€73 | +0.4% |
| Gross operating margin | 9900 | €475,214 | €528,006 | +€52,791 | +11.1% |
| Operating profit (loss) | 9901 | €202,685 | €310,045 | +€107,361 | +53.0% |
| Financial income | 75/76B | €19,934 | €38,191 | +€18,257 | +91.6% |
| Recurring financial income | 75 | €19,934 | €38,191 | +€18,257 | +91.6% |
| Financial charges | 65/66B | €51,775 | €56,754 | +€4,979 | +9.6% |
| Recurring financial charges | 65 | €51,775 | €56,754 | +€4,979 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €170,844 | €291,482 | +€120,638 | +70.6% |
| Transfer from deferred taxes | 780 | €3,027 | €3,027 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €50,122 | €93,537 | +€43,416 | +86.6% |
| Profit (loss) for the period | 9904 | €123,749 | €200,971 | +€77,222 | +62.4% |
| Transfer from tax-exempt reserves | 789 | €12,108 | €12,108 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €52,625 | €0 | -€52,625 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €83,232 | €213,079 | +€129,847 | +156% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.