IMO-PRESTIGE: 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-PRESTIGE
Largest movements
- Tangible fixed assets -€12,313
down €12,313 (-11.5%), from €107,447 to €95,134
of which Land and buildings: -€11,929
- Receivables within one year +€2,021
up €2,021 (+6.5%), from €30,958 to €32,979
- Cash +€1,543
up €1,543 (+17.2%), from €8,991 to €10,534
mainly Depreciation (+€12,313) and Tax, wage and social debts (+€5)
- Profit (loss) carried forward -€3,495
down €3,495 (-42.8%), from €8,164 to €4,669
- Reserves -€3,125
down €3,125 (-5.1%), from €61,468 to €58,342
of which Tax-exempt reserves: -€3,125
- Provisions -€2,098
down €2,098 (-13.6%), from €15,391 to €13,293
- Gross operating margin +€644
up €644 (+9.4%), from €6,836 to €7,481
- Other operating charges +€228
up €228 (+6.9%), from €3,292 to €3,520
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 | €147,396 | €138,647 | -€8,749 | -5.9% |
| Fixed assets | 21/28 | €107,447 | €95,134 | -€12,313 | -11.5% |
| Tangible fixed assets | 22/27 | €107,447 | €95,134 | -€12,313 | -11.5% |
| Land and buildings | 22 | €106,618 | €94,689 | -€11,929 | -11.2% |
| Furniture and vehicles | 24 | €829 | €446 | -€384 | -46.3% |
| Current assets | 29/58 | €39,949 | €43,513 | +€3,564 | +8.9% |
| Amounts receivable within one year | 40/41 | €30,958 | €32,979 | +€2,021 | +6.5% |
| Other amounts receivable | 41 | €30,958 | €32,979 | +€2,021 | +6.5% |
| Cash at bank and in hand | 54/58 | €8,991 | €10,534 | +€1,543 | +17.2% |
| Total equity and liabilities | 10/49 | €147,396 | €138,647 | -€8,749 | -5.9% |
| Equity | 10/15 | €131,632 | €125,011 | -€6,621 | -5.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €61,468 | €58,342 | -€3,125 | -5.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | - | -€6,200 | |
| Reserves not available under the articles | 1311 | - | €6,200 | +€6,200 | |
| Tax-exempt reserves | 132 | €22,924 | €19,799 | -€3,125 | -13.6% |
| Distributable reserves | 133 | €32,343 | €32,343 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,164 | €4,669 | -€3,495 | -42.8% |
| Provisions and deferred taxes | 16 | €15,391 | €13,293 | -€2,098 | -13.6% |
| Deferred taxes | 168 | €15,391 | €13,293 | -€2,098 | -13.6% |
| Amounts payable | 17/49 | €373 | €343 | -€30 | -8.1% |
| Amounts payable within one year | 42/48 | €373 | €343 | -€30 | -8.1% |
| Trade debts | 44 | €197 | €162 | -€35 | -17.8% |
| Suppliers | 440/4 | €197 | €162 | -€35 | -17.8% |
| Taxes, remuneration and social security | 45 | €176 | €181 | +€5 | +2.8% |
| Taxes | 450/3 | €176 | €181 | +€5 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,313 | €12,313 | = | 0.0% |
| Other operating charges | 640/8 | €3,292 | €3,520 | +€228 | +6.9% |
| Gross operating margin | 9900 | €6,836 | €7,481 | +€644 | +9.4% |
| Operating profit (loss) | 9901 | -€8,769 | -€8,352 | +€417 | +4.8% |
| Financial charges | 65/66B | €180 | €186 | +€6 | +3.2% |
| Recurring financial charges | 65 | €180 | €186 | +€6 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,949 | -€8,538 | +€411 | +4.6% |
| Transfer from deferred taxes | 780 | €2,098 | €2,098 | = | 0.0% |
| Income taxes | 67/77 | €176 | €181 | +€5 | +2.8% |
| Profit (loss) for the period | 9904 | -€7,026 | -€6,621 | +€406 | +5.8% |
| Transfer from tax-exempt reserves | 789 | €3,125 | €3,125 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,901 | -€3,495 | +€406 | +10.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.