IMMONY: 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.
IMMONY
Largest movements
- Receivables within one year -€418,685
down €418,685 (-90.3%), from €463,857 to €45,173
of which Other amounts receivable: -€279,759
- Cash -€375,338
down €375,338 (-61.3%), from €612,014 to €236,676
mainly Other debts (-€876,815) and Trade debts (-€410,602)
- Receivables after one year -€288,678
down €288,678 (-100.0%), from €288,678 to €0
- Tangible fixed assets -€205,351
down €205,351 (-3.6%), from €5.7m to €5.5m
- Other debts -€876,815
down €876,815 (-78.2%), from €1.1m to €244,785
- Trade debts -€410,602
down €410,602 (-91.6%), from €448,240 to €37,638
- Debts after one year +€369,844
up €369,844 (+12.7%), from €2.9m to €3.3m
- Short-term financial debts -€200,000
down €200,000 (-70.5%), from €283,810 to €83,810
- Profit (loss) carried forward -€152,523
down €152,523 (-15.7%), from €969,585 to €817,062
- Other operating charges +€290,665
up €290,665 (+339.0%), from €85,745 to €376,410
- Gross operating margin -€183,150
down €183,150 (-27.8%), from €659,199 to €476,048
- Financial charges -€69,266
down €69,266 (-74.5%), from €93,023 to €23,757
- Taxes +€36,009
up €36,009 (+137.0%), from €26,290 to €62,299
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 | €8,157,308 | €6,869,256 | -€1.3m | -15.8% |
| Fixed assets | 21/28 | €6,792,758 | €6,587,407 | -€205,351 | -3.0% |
| Tangible fixed assets | 22/27 | €5,692,758 | €5,487,407 | -€205,351 | -3.6% |
| Land and buildings | 22 | €5,692,758 | €5,487,407 | -€205,351 | -3.6% |
| Financial fixed assets | 28 | €1,100,000 | €1,100,000 | = | 0.0% |
| Current assets | 29/58 | €1,364,550 | €281,849 | -€1.1m | -79.3% |
| Amounts receivable after more than one year | 29 | €288,678 | €0 | -€288,678 | -100.0% |
| Other amounts receivable | 291 | €288,678 | €0 | -€288,678 | -100.0% |
| Amounts receivable within one year | 40/41 | €463,857 | €45,173 | -€418,685 | -90.3% |
| Trade receivables | 40 | €141,868 | €2,942 | -€138,926 | -97.9% |
| Other amounts receivable | 41 | €321,989 | €42,231 | -€279,759 | -86.9% |
| Cash at bank and in hand | 54/58 | €612,014 | €236,676 | -€375,338 | -61.3% |
| Total equity and liabilities | 10/49 | €8,157,308 | €6,869,256 | -€1.3m | -15.8% |
| Equity | 10/15 | €2,664,233 | €2,485,632 | -€178,601 | -6.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,632,648 | €1,606,570 | -€26,078 | -1.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €697,562 | €671,484 | -€26,078 | -3.7% |
| Distributable reserves | 133 | €928,886 | €928,886 | = | 0.0% |
| Profit (loss) carried forward | 14 | €969,585 | €817,062 | -€152,523 | -15.7% |
| Provisions and deferred taxes | 16 | €301,536 | €288,369 | -€13,168 | -4.4% |
| Deferred taxes | 168 | €301,536 | €288,369 | -€13,168 | -4.4% |
| Amounts payable | 17/49 | €5,191,538 | €4,095,255 | -€1.1m | -21.1% |
| Amounts payable after more than one year | 17 | €2,923,022 | €3,292,867 | +€369,844 | +12.7% |
| Financial debts | 170/4 | €2,923,022 | €3,292,867 | +€369,844 | +12.7% |
| Amounts payable within one year | 42/48 | €2,268,516 | €802,388 | -€1.5m | -64.6% |
| Current portion of amounts payable after more than one year | 42 | €375,641 | €389,343 | +€13,702 | +3.6% |
| Financial debts | 43 | €283,810 | €83,810 | -€200,000 | -70.5% |
| Credit institutions | 430/8 | €283,810 | €83,810 | -€200,000 | -70.5% |
| Trade debts | 44 | €448,240 | €37,638 | -€410,602 | -91.6% |
| Suppliers | 440/4 | €448,240 | €37,638 | -€410,602 | -91.6% |
| Taxes, remuneration and social security | 45 | €39,225 | €46,812 | +€7,588 | +19.3% |
| Taxes | 450/3 | €39,225 | €46,812 | +€7,588 | +19.3% |
| Other amounts payable | 47/48 | €1,121,600 | €244,785 | -€876,815 | -78.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,785 | €205,351 | -€434 | -0.2% |
| Other operating charges | 640/8 | €85,745 | €376,410 | +€290,665 | +339.0% |
| Gross operating margin | 9900 | €659,199 | €476,048 | -€183,150 | -27.8% |
| Operating profit (loss) | 9901 | €367,668 | -€105,713 | -€473,382 | |
| Financial income | 75/76B | €64 | €0 | -€64 | -100.0% |
| Recurring financial income | 75 | €64 | €0 | -€64 | -100.0% |
| Financial charges | 65/66B | €93,023 | €23,757 | -€69,266 | -74.5% |
| Recurring financial charges | 65 | €93,023 | €23,757 | -€69,266 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | €274,710 | -€129,470 | -€404,180 | |
| Transfer from deferred taxes | 780 | €12,588 | €13,168 | +€580 | +4.6% |
| Transfer to deferred taxes | 680 | €174,609 | €0 | -€174,609 | -100.0% |
| Income taxes | 67/77 | €26,290 | €62,299 | +€36,009 | +137.0% |
| Profit (loss) for the period | 9904 | €86,399 | -€178,601 | -€265,000 | |
| Transfer from tax-exempt reserves | 789 | €24,339 | €26,078 | +€1,740 | +7.1% |
| Transfer to tax-exempt reserves | 689 | €58,203 | €0 | -€58,203 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,534 | -€152,523 | -€205,057 |
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 5 October 2026 via checked.be.