IMO 2 HD: 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.
IMO 2 HD
Largest movements
- Tangible fixed assets -€4,756
down €4,756 (-3.9%), from €120,492 to €115,736
of which Land and buildings: -€4,756
- Receivables within one year -€2,000
down €2,000 (-4.6%), from €43,770 to €41,770
- Profit (loss) carried forward -€10,085
down €10,085 (-9.8%), from -€103,395 to -€113,480
- Other debts +€2,565
up €2,565 (+2.2%), from €118,473 to €121,038
- Depreciation -€5,010
down €5,010 (-51.3%), from €9,766 to €4,756
- Gross operating margin +€2,254
up €2,254 (+87.1%), from -€2,587 to -€333
- Purchases and services -€2,254
down €2,254 (-87.1%), from €2,587 to €333
- Other operating charges +€309
up €309 (+6.9%), from €4,475 to €4,785
- Financial charges +€211
new in 2025: €211
of which Financial charges: +€211
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 | €164,393 | €157,851 | -€6,542 | -4.0% |
| Fixed assets | 21/28 | €120,492 | €115,736 | -€4,756 | -3.9% |
| Tangible fixed assets | 22/27 | €120,492 | €115,736 | -€4,756 | -3.9% |
| Land and buildings | 22 | €120,492 | €115,736 | -€4,756 | -3.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €43,901 | €42,115 | -€1,786 | -4.1% |
| Amounts receivable within one year | 40/41 | €43,770 | €41,770 | -€2,000 | -4.6% |
| Trade receivables | 40 | €43,770 | €41,770 | -€2,000 | -4.6% |
| Cash at bank and in hand | 54/58 | €131 | €345 | +€214 | +164% |
| Total equity and liabilities | 10/49 | €164,393 | €157,851 | -€6,542 | -4.0% |
| Equity | 10/15 | €34,105 | €24,020 | -€10,085 | -29.6% |
| Contributions | 10/11 | €137,500 | €137,500 | = | 0.0% |
| Capital | 10 | €137,500 | €137,500 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Uncalled capital | 101 | €162,500 | €162,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,395 | -€113,480 | -€10,085 | -9.8% |
| Amounts payable | 17/49 | €130,288 | €133,831 | +€3,543 | +2.7% |
| Amounts payable within one year | 42/48 | €130,288 | €133,831 | +€3,543 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €1,815 | €2,793 | +€978 | +53.9% |
| Suppliers | 440/4 | €1,815 | €2,793 | +€978 | +53.9% |
| Other amounts payable | 47/48 | €118,473 | €121,038 | +€2,565 | +2.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,587 | €333 | -€2,254 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,766 | €4,756 | -€5,010 | -51.3% |
| Other operating charges | 640/8 | €4,475 | €4,785 | +€309 | +6.9% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€2,587 | -€333 | +€2,254 | +87.1% |
| Operating profit (loss) | 9901 | -€16,878 | -€9,874 | +€7,005 | +41.5% |
| Financial charges | 65/66B | - | €211 | +€211 | |
| Recurring financial charges | 65 | - | €211 | +€211 | |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€16,878 | -€10,085 | +€6,794 | +40.3% |
| Profit (loss) for the period | 9904 | -€16,878 | -€10,085 | +€6,794 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,878 | -€10,085 | +€6,794 | +40.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.