IMOCOR: 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.
IMOCOR
Largest movements
- Cash +€45,572
up €45,572 (+356.6%), from €12,781 to €58,353
mainly Depreciation (+€29,165) and Net result for the year (+€27,283)
- Tangible fixed assets -€16,830
down €16,830 (-7.0%), from €241,977 to €225,148
- Profit (loss) carried forward +€27,283
up €27,283 (+7.9%), from €346,081 to €373,364
- Trade debts +€8,656
up €8,656 (+2730.2%), from €317 to €8,973
- Gross operating margin -€5,960
down €5,960 (-7.1%), from €83,463 to €77,503
- Depreciation +€1,762
up €1,762 (+6.4%), from €27,403 to €29,165
- Taxes -€1,718
down €1,718 (-15.3%), from €11,218 to €9,500
- Financial income +€865
up €865 (+32.4%), from €2,674 to €3,539
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 | €433,321 | €466,008 | +€32,688 | +7.5% |
| Fixed assets | 21/28 | €241,977 | €225,148 | -€16,830 | -7.0% |
| Tangible fixed assets | 22/27 | €241,977 | €225,148 | -€16,830 | -7.0% |
| Land and buildings | 22 | €241,977 | €225,148 | -€16,830 | -7.0% |
| Current assets | 29/58 | €191,343 | €240,861 | +€49,517 | +25.9% |
| Amounts receivable within one year | 40/41 | €176,968 | €181,007 | +€4,039 | +2.3% |
| Other amounts receivable | 41 | €176,968 | €181,007 | +€4,039 | +2.3% |
| Cash at bank and in hand | 54/58 | €12,781 | €58,353 | +€45,572 | +356.6% |
| Deferred charges and accrued income | 490/1 | €1,594 | €1,500 | -€94 | -5.9% |
| Total equity and liabilities | 10/49 | €433,321 | €466,008 | +€32,688 | +7.5% |
| Equity | 10/15 | €414,281 | €441,564 | +€27,283 | +6.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €346,081 | €373,364 | +€27,283 | +7.9% |
| Amounts payable | 17/49 | €19,039 | €24,444 | +€5,405 | +28.4% |
| Amounts payable within one year | 42/48 | €9,731 | €14,916 | +€5,185 | +53.3% |
| Trade debts | 44 | €317 | €8,973 | +€8,656 | +2730.2% |
| Suppliers | 440/4 | €317 | €8,973 | +€8,656 | +2730.2% |
| Taxes, remuneration and social security | 45 | €1,749 | €440 | -€1,308 | -74.8% |
| Taxes | 450/3 | €1,749 | €440 | -€1,308 | -74.8% |
| Other amounts payable | 47/48 | €7,665 | €5,503 | -€2,163 | -28.2% |
| Accrued charges and deferred income | 492/3 | €9,308 | €9,529 | +€220 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,403 | €29,165 | +€1,762 | +6.4% |
| Other operating charges | 640/8 | €14,620 | €14,990 | +€370 | +2.5% |
| Gross operating margin | 9900 | €83,463 | €77,503 | -€5,960 | -7.1% |
| Operating profit (loss) | 9901 | €41,440 | €33,348 | -€8,092 | -19.5% |
| Financial income | 75/76B | €2,674 | €3,539 | +€865 | +32.4% |
| Recurring financial income | 75 | €2,674 | €3,539 | +€865 | +32.4% |
| Financial charges | 65/66B | €466 | €104 | -€362 | -77.6% |
| Recurring financial charges | 65 | €466 | €104 | -€362 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €43,648 | €36,783 | -€6,865 | -15.7% |
| Income taxes | 67/77 | €11,218 | €9,500 | -€1,718 | -15.3% |
| Profit (loss) for the period | 9904 | €32,430 | €27,283 | -€5,147 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,430 | €27,283 | -€5,147 | -15.9% |
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 5 October 2026 via checked.be.