iMoen: 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.
iMoen
Largest movements
- Cash +€17,816
up €17,816 (+40.7%), from €43,721 to €61,537
mainly Net result for the year (+€17,648) and Receivables within one year (+€7,614)
- Tangible fixed assets +€10,644
up €10,644 (+498.3%), from €2,136 to €12,780
of which Furniture and vehicles: +€8,819
- Receivables within one year -€7,614
down €7,614 (-90.3%), from €8,433 to €819
- Reserves +€17,648
up €17,648 (+43.4%), from €40,621 to €58,269
of which Distributable reserves: +€17,648
- Tax, wage and social debts +€2,749
up €2,749 (+38.7%), from €7,113 to €9,862
- Gross operating margin +€4,549
up €4,549 (+19.4%), from €23,469 to €28,018
- Taxes +€2,359
up €2,359 (+53.5%), from €4,408 to €6,768
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 | €55,186 | €75,942 | +€20,757 | +37.6% |
| Fixed assets | 21/28 | €2,436 | €13,080 | +€10,644 | +436.9% |
| Tangible fixed assets | 22/27 | €2,136 | €12,780 | +€10,644 | +498.3% |
| Plant, machinery and equipment | 23 | €789 | €2,613 | +€1,825 | +231.3% |
| Furniture and vehicles | 24 | €1,347 | €10,166 | +€8,819 | +654.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €52,750 | €62,863 | +€10,113 | +19.2% |
| Amounts receivable within one year | 40/41 | €8,433 | €819 | -€7,614 | -90.3% |
| Trade receivables | 40 | €8,433 | €819 | -€7,614 | -90.3% |
| Cash at bank and in hand | 54/58 | €43,721 | €61,537 | +€17,816 | +40.7% |
| Deferred charges and accrued income | 490/1 | €596 | €507 | -€89 | -15.0% |
| Total equity and liabilities | 10/49 | €55,186 | €75,942 | +€20,757 | +37.6% |
| Equity | 10/15 | €46,821 | €64,469 | +€17,648 | +37.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,621 | €58,269 | +€17,648 | +43.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €40,621 | €58,269 | +€17,648 | +43.4% |
| Amounts payable | 17/49 | €8,365 | €11,473 | +€3,108 | +37.2% |
| Amounts payable within one year | 42/48 | €8,365 | €11,473 | +€3,108 | +37.2% |
| Trade debts | 44 | €334 | €672 | +€338 | +101.1% |
| Suppliers | 440/4 | €334 | €672 | +€338 | +101.1% |
| Taxes, remuneration and social security | 45 | €7,113 | €9,862 | +€2,749 | +38.7% |
| Taxes | 450/3 | €7,113 | €9,862 | +€2,749 | +38.7% |
| Other amounts payable | 47/48 | €918 | €939 | +€21 | +2.3% |
| Non-recurring operating income | 76A | - | €1,653 | +€1,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,051 | €3,010 | -€41 | -1.3% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €23,469 | €28,018 | +€4,549 | +19.4% |
| Operating profit (loss) | 9901 | €19,967 | €24,543 | +€4,575 | +22.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €134 | €127 | -€7 | -5.1% |
| Recurring financial charges | 65 | €134 | €127 | -€7 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €19,834 | €24,416 | +€4,582 | +23.1% |
| Income taxes | 67/77 | €4,408 | €6,768 | +€2,359 | +53.5% |
| Profit (loss) for the period | 9904 | €15,426 | €17,648 | +€2,223 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,426 | €17,648 | +€2,223 | +14.4% |
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 12 October 2026 via checked.be.