IMODENTIM: 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.
IMODENTIM
Largest movements
- Receivables within one year -€33,256
no longer reported in 2025 (was €33,256)
- Tangible fixed assets -€15,000
no longer reported in 2025 (was €15,000)
- Cash -€3,246
down €3,246 (-1.7%), from €195,415 to €192,169
mainly Net result for the year (-€38,195) and Other debts (-€13,307)
- Profit (loss) carried forward -€38,195
down €38,195 (-23.2%), from €164,384 to €126,189
- Other debts -€13,307
down €13,307 (-47.8%), from €27,826 to €14,518
- Gross operating margin -€3,176
down €3,176 (-24,297%), from -€13 to -€3,189
- Purchases and services +€3,176
up €3,176 (+24,297%), from €13 to €3,189
- Other operating charges -€1,772
no longer reported in 2025 (was €1,772)
- Financial charges -€60
down €60 (-44.2%), from €135 to €75
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.
Derived cash bridge
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 | €243,671 | €192,169 | -€51,502 | -21.1% |
| Fixed assets | 21/28 | €15,000 | - | -€15,000 | |
| Tangible fixed assets | 22/27 | €15,000 | - | -€15,000 | |
| Land and buildings | 22 | €15,000 | - | -€15,000 | |
| Current assets | 29/58 | €228,671 | €192,169 | -€36,502 | -16.0% |
| Amounts receivable within one year | 40/41 | €33,256 | - | -€33,256 | |
| Other amounts receivable | 41 | €33,256 | - | -€33,256 | |
| Cash at bank and in hand | 54/58 | €195,415 | €192,169 | -€3,246 | -1.7% |
| Total equity and liabilities | 10/49 | €243,671 | €192,169 | -€51,502 | -21.1% |
| Equity | 10/15 | €215,846 | €177,651 | -€38,195 | -17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,862 | €32,862 | = | 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% |
| Distributable reserves | 133 | €31,002 | €31,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,384 | €126,189 | -€38,195 | -23.2% |
| Amounts payable | 17/49 | €27,826 | €14,518 | -€13,307 | -47.8% |
| Amounts payable within one year | 42/48 | €27,826 | €14,518 | -€13,307 | -47.8% |
| Other amounts payable | 47/48 | €27,826 | €14,518 | -€13,307 | -47.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €13 | €3,189 | +€3,176 | +24,297% |
| Other operating charges | 640/8 | €1,772 | - | -€1,772 | |
| Non-recurring operating charges | 66A | - | €34,931 | +€34,931 | |
| Gross operating margin | 9900 | -€13 | -€3,189 | -€3,176 | -24,297% |
| Operating profit (loss) | 9901 | -€1,785 | -€38,120 | -€36,335 | -2,035% |
| Financial charges | 65/66B | €135 | €75 | -€60 | -44.2% |
| Recurring financial charges | 65 | €135 | €75 | -€60 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,920 | -€38,195 | -€36,275 | -1,889% |
| Profit (loss) for the period | 9904 | -€1,920 | -€38,195 | -€36,275 | -1,889% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,920 | -€38,195 | -€36,275 | -1,889% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.