imodenis: 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.
imodenis
Largest movements
- Receivables after one year -€108,702
no longer reported in 2023 (was €108,702)
of which Other amounts receivable: -€70,494
- Receivables within one year +€53,142
new in 2023: €53,142
- Cash +€47,105
up €47,105 (+487%), from €9,675 to €56,780
mainly Receivables after one year (+€108,702) and Contributions, distributions and other (+€40,001)
- Tangible fixed assets -€11,816
down €11,816 (-15.8%), from €74,781 to €62,965
of which Land and buildings: -€9,304
- Trade debts +€35,372
up €35,372 (+347%), from €10,204 to €45,576
- Profit (loss) carried forward -€27,212
down €27,212 (-19.3%), from €140,850 to €113,638
- Tax, wage and social debts -€25,383
down €25,383 (-100%), from €25,383 to €0
of which Taxes: -€25,383
- Contributions +€6,200
new in 2023: €6,200
- Revaluation surpluses -€6,200
no longer reported in 2023 (was €6,200)
- Purchases and services +€139,517
up €139,517 (+109%), from €128,366 to €267,883
- Gross operating margin -€123,787
down €123,787, from €68,509 to -€55,278
- Turnover +€15,730
up €15,730 (+8.0%), from €196,875 to €212,605
- Taxes -€11,046
no longer reported in 2023 (was €11,046)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,954 | €175,559 | -€18,395 | -9.5% |
| Fixed assets | 21/28 | €75,281 | €63,465 | -€11,816 | -15.7% |
| Tangible fixed assets | 22/27 | €74,781 | €62,965 | -€11,816 | -15.8% |
| Land and buildings | 22 | €72,022 | €62,718 | -€9,304 | -12.9% |
| Plant, machinery and equipment | 23 | €110 | €83 | -€27 | -24.8% |
| Furniture and vehicles | 24 | €2,649 | €164 | -€2,485 | -93.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €118,673 | €112,094 | -€6,579 | -5.5% |
| Amounts receivable after more than one year | 29 | €108,702 | - | -€108,702 | |
| Trade receivables | 290 | €38,207 | - | -€38,207 | |
| Other amounts receivable | 291 | €70,494 | - | -€70,494 | |
| Amounts receivable within one year | 40/41 | - | €53,142 | +€53,142 | |
| Other amounts receivable | 41 | - | €53,142 | +€53,142 | |
| Cash at bank and in hand | 54/58 | €9,675 | €56,780 | +€47,105 | +487% |
| Deferred charges and accrued income | 490/1 | €296 | €2,172 | +€1,876 | +634% |
| Total equity and liabilities | 10/49 | €193,954 | €175,559 | -€18,395 | -9.5% |
| Equity | 10/15 | €148,910 | €121,698 | -€27,212 | -18.3% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Revaluation surpluses | 12 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,850 | €113,638 | -€27,212 | -19.3% |
| Amounts payable | 17/49 | €45,044 | €53,861 | +€8,817 | +19.6% |
| Amounts payable within one year | 42/48 | €36,643 | €45,726 | +€9,083 | +24.8% |
| Trade debts | 44 | €10,204 | €45,576 | +€35,372 | +347% |
| Suppliers | 440/4 | €10,204 | €45,576 | +€35,372 | +347% |
| Taxes, remuneration and social security | 45 | €25,383 | €0 | -€25,383 | -100% |
| Taxes | 450/3 | €25,383 | €0 | -€25,383 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,057 | €150 | -€907 | -85.8% |
| Accrued charges and deferred income | 492/3 | €8,400 | €8,135 | -€265 | -3.2% |
| Turnover | 70 | €196,875 | €212,605 | +€15,730 | +8.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €128,366 | €267,883 | +€139,517 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,816 | €11,816 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,248 | €63 | -€1,185 | -95.0% |
| Gross operating margin | 9900 | €68,509 | -€55,278 | -€123,787 | |
| Operating profit (loss) | 9901 | €55,445 | -€67,157 | -€122,602 | |
| Financial charges | 65/66B | €213 | €56 | -€157 | -73.7% |
| Recurring financial charges | 65 | €213 | €56 | -€157 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | €55,232 | -€67,213 | -€122,445 | |
| Income taxes | 67/77 | €11,046 | - | -€11,046 | |
| Profit (loss) for the period | 9904 | €44,186 | -€67,213 | -€111,399 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,186 | -€67,213 | -€111,399 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.