IMNAKA: 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.
IMNAKA
Largest movements
- Cash +€36,595
up €36,595 (+109%), from €33,592 to €70,187
mainly Net result for the year (+€56,114) and Other debts (+€28,528)
- Tangible fixed assets -€23,389
down €23,389 (-46.8%), from €49,953 to €26,564
- Stocks and contracts +€7,502
up €7,502 (+15.8%), from €47,439 to €54,941
- Receivables within one year +€4,432
up €4,432 (+4.5%), from €99,301 to €103,733
of which Trade receivables: +€17,688
- Profit (loss) carried forward +€56,114
up €56,114, from -€43,115 to €12,999
- Reserves -€43,000
down €43,000 (-48.4%), from €88,860 to €45,860
of which Distributable reserves: -€43,000
- Other debts +€28,528
up €28,528 (+22.7%), from €125,550 to €154,077
- Tax, wage and social debts -€28,443
down €28,443 (-69.0%), from €41,234 to €12,791
of which Remuneration and social security: -€24,398
- Trade debts +€12,253
up €12,253 (+248%), from €4,950 to €17,204
- Gross operating margin +€34,424
up €34,424 (+29.4%), from €117,190 to €151,614
- Staff costs +€5,642
up €5,642 (+9.4%), from €60,329 to €65,971
- Other operating charges -€4,850
down €4,850 (-74.1%), from €6,546 to €1,697
- Taxes -€4,291
down €4,291 (-87.5%), from €4,905 to €615
- Depreciation +€3,175
up €3,175 (+15.7%), from €20,214 to €23,389
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 | €236,079 | €261,531 | +€25,452 | +10.8% |
| Fixed assets | 21/28 | €50,143 | €26,754 | -€23,389 | -46.6% |
| Tangible fixed assets | 22/27 | €49,953 | €26,564 | -€23,389 | -46.8% |
| Furniture and vehicles | 24 | €49,953 | €26,564 | -€23,389 | -46.8% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €185,936 | €234,777 | +€48,841 | +26.3% |
| Stocks and contracts in progress | 3 | €47,439 | €54,941 | +€7,502 | +15.8% |
| Stocks | 30/36 | €47,439 | €54,941 | +€7,502 | +15.8% |
| Amounts receivable within one year | 40/41 | €99,301 | €103,733 | +€4,432 | +4.5% |
| Trade receivables | 40 | €85,438 | €103,126 | +€17,688 | +20.7% |
| Other amounts receivable | 41 | €13,864 | €607 | -€13,256 | -95.6% |
| Cash at bank and in hand | 54/58 | €33,592 | €70,187 | +€36,595 | +109% |
| Deferred charges and accrued income | 490/1 | €5,603 | €5,916 | +€312 | +5.6% |
| Total equity and liabilities | 10/49 | €236,079 | €261,531 | +€25,452 | +10.8% |
| Equity | 10/15 | €64,345 | €77,459 | +€13,114 | +20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €88,860 | €45,860 | -€43,000 | -48.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €87,000 | €44,000 | -€43,000 | -49.4% |
| Profit (loss) carried forward | 14 | -€43,115 | €12,999 | +€56,114 | |
| Amounts payable | 17/49 | €171,734 | €184,072 | +€12,338 | +7.2% |
| Amounts payable within one year | 42/48 | €171,734 | €184,072 | +€12,338 | +7.2% |
| Trade debts | 44 | €4,950 | €17,204 | +€12,253 | +248% |
| Suppliers | 440/4 | €4,950 | €17,204 | +€12,253 | +248% |
| Taxes, remuneration and social security | 45 | €41,234 | €12,791 | -€28,443 | -69.0% |
| Taxes | 450/3 | €7,383 | €3,337 | -€4,045 | -54.8% |
| Remuneration and social security | 454/9 | €33,851 | €9,453 | -€24,398 | -72.1% |
| Other amounts payable | 47/48 | €125,550 | €154,077 | +€28,528 | +22.7% |
| Remuneration, social security and pensions | 62 | €60,329 | €65,971 | +€5,642 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,214 | €23,389 | +€3,175 | +15.7% |
| Other operating charges | 640/8 | €6,546 | €1,697 | -€4,850 | -74.1% |
| Non-recurring operating charges | 66A | €1,471 | - | -€1,471 | |
| Gross operating margin | 9900 | €117,190 | €151,614 | +€34,424 | +29.4% |
| Operating profit (loss) | 9901 | €28,631 | €60,557 | +€31,927 | +112% |
| Financial income | 75/76B | €125 | €3,078 | +€2,953 | +2,363% |
| Recurring financial income | 75 | €125 | €380 | +€255 | +204% |
| Non-recurring financial income | 76B | - | €2,698 | +€2,698 | |
| Financial charges | 65/66B | €6,181 | €6,906 | +€725 | +11.7% |
| Recurring financial charges | 65 | €6,181 | €6,906 | +€725 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €22,574 | €56,729 | +€34,155 | +151% |
| Income taxes | 67/77 | €4,905 | €615 | -€4,291 | -87.5% |
| Profit (loss) for the period | 9904 | €17,669 | €56,114 | +€38,445 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €17,669 | €56,114 | +€38,445 | +218% |
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 19 October 2026 via checked.be.