IMO-B-IS: what changed
Two fiscal 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-B-IS
Largest movements
- Stocks and contracts +€59,048
up €59,048 (+3.2%), from €1.9m to €1.9m
- Cash -€35,133
down €35,133 (-72.0%), from €48,791 to €13,658
mainly Stocks and contracts (-€59,048) and Net result for the year (-€50,175)
- Profit (loss) carried forward -€50,175
down €50,175 (-19.7%), from -€255,212 to -€305,387
- Debts after one year +€50,000
up €50,000 (+2.4%), from €2.1m to €2.2m
- Accrued charges and deferred income +€28,579
up €28,579 (+56.9%), from €50,197 to €78,775
- Gross operating margin -€9,786
down €9,786 (-216.4%), from -€4,521 to -€14,307
- Other operating charges +€5,232
up €5,232 (+272.7%), from €1,919 to €7,151
- Financial charges +€1,077
up €1,077 (+3.9%), from €27,640 to €28,717
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 | €1,977,445 | €2,005,899 | +€28,454 | +1.4% |
| Fixed assets | 21/28 | €24,500 | €24,500 | = | 0.0% |
| Financial fixed assets | 28 | €24,500 | €24,500 | = | 0.0% |
| Current assets | 29/58 | €1,952,945 | €1,981,399 | +€28,454 | +1.5% |
| Stocks and contracts in progress | 3 | €1,867,747 | €1,926,795 | +€59,048 | +3.2% |
| Stocks | 30/36 | €1,867,747 | €1,926,795 | +€59,048 | +3.2% |
| Amounts receivable within one year | 40/41 | €36,406 | €40,945 | +€4,539 | +12.5% |
| Other amounts receivable | 41 | €36,406 | €40,945 | +€4,539 | +12.5% |
| Cash at bank and in hand | 54/58 | €48,791 | €13,658 | -€35,133 | -72.0% |
| Total equity and liabilities | 10/49 | €1,977,445 | €2,005,899 | +€28,454 | +1.4% |
| Equity | 10/15 | -€235,322 | -€285,497 | -€50,175 | -21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,290 | €1,290 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,290 | €1,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€255,212 | -€305,387 | -€50,175 | -19.7% |
| Amounts payable | 17/49 | €2,212,767 | €2,291,396 | +€78,629 | +3.6% |
| Amounts payable after more than one year | 17 | €2,124,734 | €2,174,734 | +€50,000 | +2.4% |
| Financial debts | 170/4 | €2,124,734 | €2,174,734 | +€50,000 | +2.4% |
| Amounts payable within one year | 42/48 | €37,837 | €37,887 | +€50 | +0.1% |
| Trade debts | 44 | €36,087 | €36,137 | +€50 | +0.1% |
| Suppliers | 440/4 | €36,087 | €36,137 | +€50 | +0.1% |
| Taxes, remuneration and social security | 45 | €1,749 | €1,749 | = | 0.0% |
| Taxes | 450/3 | €1,749 | €1,749 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €50,197 | €78,775 | +€28,579 | +56.9% |
| Other operating charges | 640/8 | €1,919 | €7,151 | +€5,232 | +272.7% |
| Gross operating margin | 9900 | -€4,521 | -€14,307 | -€9,786 | -216.4% |
| Operating profit (loss) | 9901 | -€6,440 | -€21,458 | -€15,018 | -233.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +800.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +800.0% |
| Financial charges | 65/66B | €27,640 | €28,717 | +€1,077 | +3.9% |
| Recurring financial charges | 65 | €27,640 | €28,717 | +€1,077 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€34,080 | -€50,175 | -€16,095 | -47.2% |
| Profit (loss) for the period | 9904 | -€34,080 | -€50,175 | -€16,095 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,080 | -€50,175 | -€16,095 | -47.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.