IMNABOSCH: 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.
IMNABOSCH
Largest movements
- Tangible fixed assets -€2,038
down €2,038 (-4.1%), from €49,811 to €47,773
- Cash -€1,955
down €1,955 (-11.6%), from €16,814 to €14,859
mainly Net result for the year (-€4,145) and Deferred charges and accrued income (-€637)
- Profit (loss) carried forward -€4,145
down €4,145 (-2.5%), from -€163,986 to -€168,131
- Trade debts +€1,337
up €1,337 (+347.8%), from €384 to €1,721
- Gross operating margin +€4,201
up €4,201, from -€3,070 to €1,131
- Taxes -€176
down €176, from €90 to -€86
- Other operating charges -€101
down €101 (-2.7%), from €3,755 to €3,654
- Financial income -€65
down €65 (-14.1%), from €460 to €395
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 | €86,678 | €83,870 | -€2,808 | -3.2% |
| Fixed assets | 21/28 | €49,811 | €47,773 | -€2,038 | -4.1% |
| Tangible fixed assets | 22/27 | €49,811 | €47,773 | -€2,038 | -4.1% |
| Land and buildings | 22 | €49,811 | €47,773 | -€2,038 | -4.1% |
| Current assets | 29/58 | €36,867 | €36,098 | -€770 | -2.1% |
| Amounts receivable after more than one year | 29 | €7,439 | €7,988 | +€548 | +7.4% |
| Other amounts receivable | 291 | €7,439 | €7,988 | +€548 | +7.4% |
| Current investments | 50/53 | €11,904 | €11,904 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,814 | €14,859 | -€1,955 | -11.6% |
| Deferred charges and accrued income | 490/1 | €710 | €1,346 | +€637 | +89.8% |
| Total equity and liabilities | 10/49 | €86,678 | €83,870 | -€2,808 | -3.2% |
| Equity | 10/15 | €86,294 | €82,149 | -€4,145 | -4.8% |
| Contributions | 10/11 | €237,978 | €237,978 | = | 0.0% |
| Reserves | 13 | €12,303 | €12,303 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,197 | €12,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,197 | €12,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €105 | €105 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€163,986 | -€168,131 | -€4,145 | -2.5% |
| Amounts payable | 17/49 | €384 | €1,721 | +€1,337 | +347.8% |
| Amounts payable within one year | 42/48 | €384 | €1,721 | +€1,337 | +347.8% |
| Trade debts | 44 | €384 | €1,721 | +€1,337 | +347.8% |
| Suppliers | 440/4 | €384 | €1,721 | +€1,337 | +347.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,038 | €2,038 | = | 0.0% |
| Other operating charges | 640/8 | €3,755 | €3,654 | -€101 | -2.7% |
| Gross operating margin | 9900 | -€3,070 | €1,131 | +€4,201 | |
| Operating profit (loss) | 9901 | -€8,863 | -€4,561 | +€4,302 | +48.5% |
| Financial income | 75/76B | €460 | €395 | -€65 | -14.1% |
| Recurring financial income | 75 | €460 | €395 | -€65 | -14.1% |
| Financial charges | 65/66B | €35 | €65 | +€30 | +86.0% |
| Recurring financial charges | 65 | €35 | €65 | +€30 | +86.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,438 | -€4,231 | +€4,207 | +49.9% |
| Income taxes | 67/77 | €90 | -€86 | -€176 | |
| Profit (loss) for the period | 9904 | -€8,528 | -€4,145 | +€4,383 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,528 | -€4,145 | +€4,383 | +51.4% |
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 12 October 2026 via checked.be.