IMNA: 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.
IMNA
Largest movements
- Receivables within one year -€52,131
down €52,131 (-22.6%), from €230,247 to €178,116
of which Other amounts receivable: -€52,131
- Financial fixed assets +€31,500
new in 2025: €31,500
- Cash +€24,438
up €24,438 (+18,429%), from €133 to €24,571
mainly Receivables within one year (+€52,131) and Net result for the year (+€2,993)
- Profit (loss) carried forward +€2,993
up €2,993 (+1.4%), from €220,811 to €223,804
- Financial income +€2,225
up €2,225 (+37.3%), from €5,965 to €8,190
- Other operating charges +€801
up €801 (+679%), from €118 to €919
- Gross operating margin -€522
down €522 (-19.9%), from -€2,621 to -€3,143
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 | €230,380 | €234,187 | +€3,807 | +1.7% |
| Fixed assets | 21/28 | - | €31,500 | +€31,500 | |
| Financial fixed assets | 28 | - | €31,500 | +€31,500 | |
| Current assets | 29/58 | €230,380 | €202,687 | -€27,693 | -12.0% |
| Amounts receivable within one year | 40/41 | €230,247 | €178,116 | -€52,131 | -22.6% |
| Trade receivables | 40 | €702 | €702 | = | 0.0% |
| Other amounts receivable | 41 | €229,546 | €177,414 | -€52,131 | -22.7% |
| Cash at bank and in hand | 54/58 | €133 | €24,571 | +€24,438 | +18,429% |
| Total equity and liabilities | 10/49 | €230,380 | €234,187 | +€3,807 | +1.7% |
| Equity | 10/15 | €228,867 | €231,860 | +€2,993 | +1.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,851 | €1,851 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,851 | €1,851 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,851 | €1,851 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,811 | €223,804 | +€2,993 | +1.4% |
| Amounts payable | 17/49 | €1,513 | €2,327 | +€814 | +53.8% |
| Amounts payable within one year | 42/48 | €1,513 | €2,327 | +€814 | +53.8% |
| Trade debts | 44 | €647 | €1,238 | +€591 | +91.4% |
| Suppliers | 440/4 | €647 | €1,238 | +€591 | +91.4% |
| Taxes, remuneration and social security | 45 | €866 | €1,089 | +€223 | +25.8% |
| Taxes | 450/3 | €866 | €1,089 | +€223 | +25.8% |
| Other operating charges | 640/8 | €118 | €919 | +€801 | +679% |
| Gross operating margin | 9900 | -€2,621 | -€3,143 | -€522 | -19.9% |
| Operating profit (loss) | 9901 | -€2,739 | -€4,062 | -€1,323 | -48.3% |
| Financial income | 75/76B | €5,965 | €8,190 | +€2,225 | +37.3% |
| Recurring financial income | 75 | €5,965 | €8,190 | +€2,225 | +37.3% |
| Financial charges | 65/66B | €47 | €46 | -€1 | -2.5% |
| Recurring financial charges | 65 | €47 | €46 | -€1 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €3,179 | €4,082 | +€903 | +28.4% |
| Income taxes | 67/77 | €1,063 | €1,089 | +€26 | +2.5% |
| Profit (loss) for the period | 9904 | €2,116 | €2,993 | +€877 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,116 | €2,993 | +€877 | +41.5% |
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 14 October 2026 via checked.be.