Imo4: 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.
Imo4
Largest movements
- Tangible fixed assets +€20,421
up €20,421 (+3.3%), from €614,554 to €634,976
of which Plant, machinery and equipment: +€36,519
- Receivables within one year +€7,821
up €7,821 (+166.7%), from €4,692 to €12,513
- Other debts +€26,512
up €26,512 (+5.6%), from €473,438 to €499,950
- Profit (loss) carried forward -€10,174
down €10,174 (-4.6%), from -€222,003 to -€232,177
- Trade debts +€7,913
up €7,913 (+230.9%), from €3,428 to €11,341
- Gross operating margin +€7,645
up €7,645 (+22.6%), from €33,812 to €41,457
- Depreciation +€7,121
up €7,121 (+17.7%), from €40,276 to €47,397
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 | €629,606 | €653,803 | +€24,197 | +3.8% |
| Fixed assets | 21/28 | €614,554 | €634,976 | +€20,421 | +3.3% |
| Tangible fixed assets | 22/27 | €614,554 | €634,976 | +€20,421 | +3.3% |
| Land and buildings | 22 | €568,225 | €546,550 | -€21,675 | -3.8% |
| Plant, machinery and equipment | 23 | €45,827 | €82,346 | +€36,519 | +79.7% |
| Furniture and vehicles | 24 | €502 | €6,080 | +€5,577 | +1110.7% |
| Current assets | 29/58 | €15,051 | €18,827 | +€3,776 | +25.1% |
| Amounts receivable within one year | 40/41 | €4,692 | €12,513 | +€7,821 | +166.7% |
| Trade receivables | 40 | €4,692 | €12,513 | +€7,821 | +166.7% |
| Cash at bank and in hand | 54/58 | €9,166 | €4,205 | -€4,962 | -54.1% |
| Deferred charges and accrued income | 490/1 | €1,193 | €2,109 | +€916 | +76.8% |
| Total equity and liabilities | 10/49 | €629,606 | €653,803 | +€24,197 | +3.8% |
| Equity | 10/15 | €147,997 | €137,823 | -€10,174 | -6.9% |
| Contributions | 10/11 | €370,000 | €370,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,003 | -€232,177 | -€10,174 | -4.6% |
| Amounts payable | 17/49 | €481,609 | €515,980 | +€34,371 | +7.1% |
| Amounts payable after more than one year | 17 | €2,870 | €2,870 | = | 0.0% |
| Other amounts payable | 178/9 | €2,870 | €2,870 | = | 0.0% |
| Amounts payable within one year | 42/48 | €477,163 | €511,474 | +€34,311 | +7.2% |
| Trade debts | 44 | €3,428 | €11,341 | +€7,913 | +230.9% |
| Suppliers | 440/4 | €3,428 | €11,341 | +€7,913 | +230.9% |
| Taxes, remuneration and social security | 45 | €297 | €182 | -€114 | -38.5% |
| Taxes | 450/3 | €297 | €182 | -€114 | -38.5% |
| Other amounts payable | 47/48 | €473,438 | €499,950 | +€26,512 | +5.6% |
| Accrued charges and deferred income | 492/3 | €1,576 | €1,636 | +€60 | +3.8% |
| Non-recurring operating income | 76A | - | €3,700 | +€3,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,276 | €47,397 | +€7,121 | +17.7% |
| Other operating charges | 640/8 | €4,152 | €4,063 | -€90 | -2.2% |
| Gross operating margin | 9900 | €33,812 | €41,457 | +€7,645 | +22.6% |
| Operating profit (loss) | 9901 | -€10,617 | -€10,003 | +€614 | +5.8% |
| Financial income | 75/76B | €0 | €17 | +€17 | +3606.5% |
| Recurring financial income | 75 | €0 | €17 | +€17 | +3606.5% |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€10,616 | -€9,986 | +€630 | +5.9% |
| Income taxes | 67/77 | €297 | €188 | -€109 | -36.8% |
| Profit (loss) for the period | 9904 | -€10,913 | -€10,174 | +€739 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,913 | -€10,174 | +€739 | +6.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.