IMMYA: 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.
IMMYA
Largest movements
- Cash -€78,248
down €78,248 (-65.0%), from €120,390 to €42,141
mainly Current investments (-€72,617) and Net result for the year (-€14,517)
- Current investments +€72,617
new in 2025: €72,617
- Tangible fixed assets -€9,687
down €9,687 (-6.3%), from €153,242 to €143,556
of which Land and buildings: -€9,013
- Profit (loss) carried forward -€12,114
down €12,114 (-5.3%), from €230,358 to €218,244
- Financial income -€19,020
down €19,020 (-78.7%), from €24,174 to €5,155
- Gross operating margin +€2,296
up €2,296, from -€1,189 to €1,106
- Financial charges -€1,293
down €1,293 (-44.9%), from €2,876 to €1,583
- Depreciation -€867
down €867 (-4.9%), from €17,694 to €16,827
- Other operating charges +€157
up €157 (+5.2%), from €3,012 to €3,169
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 | €273,632 | €258,314 | -€15,318 | -5.6% |
| Fixed assets | 21/28 | €153,242 | €143,556 | -€9,687 | -6.3% |
| Tangible fixed assets | 22/27 | €153,242 | €143,556 | -€9,687 | -6.3% |
| Land and buildings | 22 | €150,381 | €141,368 | -€9,013 | -6.0% |
| Other tangible fixed assets | 26 | €2,861 | €2,188 | -€673 | -23.5% |
| Current assets | 29/58 | €120,390 | €114,758 | -€5,632 | -4.7% |
| Current investments | 50/53 | - | €72,617 | +€72,617 | |
| Cash at bank and in hand | 54/58 | €120,390 | €42,141 | -€78,248 | -65.0% |
| Total equity and liabilities | 10/49 | €273,632 | €258,314 | -€15,318 | -5.6% |
| Equity | 10/15 | €267,915 | €253,397 | -€14,517 | -5.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €19,007 | €16,603 | -€2,404 | -12.6% |
| Tax-exempt reserves | 132 | €17,152 | €14,748 | -€2,404 | -14.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230,358 | €218,244 | -€12,114 | -5.3% |
| Provisions and deferred taxes | 16 | €5,717 | €4,916 | -€801 | -14.0% |
| Deferred taxes | 168 | €5,717 | €4,916 | -€801 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,694 | €16,827 | -€867 | -4.9% |
| Other operating charges | 640/8 | €3,012 | €3,169 | +€157 | +5.2% |
| Gross operating margin | 9900 | -€1,189 | €1,106 | +€2,296 | |
| Operating profit (loss) | 9901 | -€21,895 | -€18,890 | +€3,006 | +13.7% |
| Financial income | 75/76B | €24,174 | €5,155 | -€19,020 | -78.7% |
| Recurring financial income | 75 | €24,174 | €5,155 | -€19,020 | -78.7% |
| Financial charges | 65/66B | €2,876 | €1,583 | -€1,293 | -44.9% |
| Recurring financial charges | 65 | €2,876 | €1,583 | -€1,293 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | -€597 | -€15,318 | -€14,722 | -2,466% |
| Transfer from deferred taxes | 780 | €801 | €801 | = | 0.0% |
| Profit (loss) for the period | 9904 | €204 | -€14,517 | -€14,722 | |
| Transfer from tax-exempt reserves | 789 | €2,404 | €2,404 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,608 | -€12,114 | -€14,722 |
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.