IMOG: 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.
IMOG
Largest movements
- Tangible fixed assets -€10,787
down €10,787 (-1.2%), from €934,002 to €923,214
of which Land and buildings: -€10,499
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€41,158
down €41,158 (-79.2%), from €51,946 to €10,787
- Gross operating margin +€10,762
up €10,762 (+142.2%), from €7,568 to €18,331
- Financial charges -€8,931
down €8,931 (-96.0%), from €9,305 to €375
- Other operating charges +€331
up €331 (+3.8%), from €8,615 to €8,946
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 | €944,663 | €934,337 | -€10,326 | -1.1% |
| Fixed assets | 21/28 | €934,330 | €923,542 | -€10,787 | -1.2% |
| Tangible fixed assets | 22/27 | €934,002 | €923,214 | -€10,787 | -1.2% |
| Land and buildings | 22 | €933,713 | €923,214 | -€10,499 | -1.1% |
| Furniture and vehicles | 24 | €289 | €0 | -€289 | -100.0% |
| Financial fixed assets | 28 | €328 | €328 | = | 0.0% |
| Current assets | 29/58 | €10,333 | €10,795 | +€462 | +4.5% |
| Cash at bank and in hand | 54/58 | €6,619 | €7,165 | +€546 | +8.3% |
| Deferred charges and accrued income | 490/1 | €3,714 | €3,630 | -€85 | -2.3% |
| Total equity and liabilities | 10/49 | €944,663 | €934,337 | -€10,326 | -1.1% |
| Equity | 10/15 | -€665,793 | -€667,890 | -€2,097 | -0.3% |
| Contributions | 10/11 | €260,400 | €260,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€926,193 | -€928,290 | -€2,097 | -0.2% |
| Amounts payable | 17/49 | €1,610,456 | €1,602,226 | -€8,229 | -0.5% |
| Amounts payable within one year | 42/48 | €1,609,858 | €1,601,578 | -€8,280 | -0.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,366 | €0 | -€4,366 | -100.0% |
| Suppliers | 440/4 | €4,366 | €0 | -€4,366 | -100.0% |
| Taxes, remuneration and social security | 45 | €366 | €319 | -€46 | -12.7% |
| Taxes | 450/3 | €366 | €319 | -€46 | -12.7% |
| Other amounts payable | 47/48 | €1,605,126 | €1,601,258 | -€3,868 | -0.2% |
| Accrued charges and deferred income | 492/3 | €598 | €649 | +€51 | +8.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,946 | €10,787 | -€41,158 | -79.2% |
| Other operating charges | 640/8 | €8,615 | €8,946 | +€331 | +3.8% |
| Gross operating margin | 9900 | €7,568 | €18,331 | +€10,762 | +142.2% |
| Operating profit (loss) | 9901 | -€52,993 | -€1,403 | +€51,590 | +97.4% |
| Financial charges | 65/66B | €9,305 | €375 | -€8,931 | -96.0% |
| Recurring financial charges | 65 | €9,305 | €375 | -€8,931 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | -€62,298 | -€1,777 | +€60,521 | +97.1% |
| Income taxes | 67/77 | €306 | €319 | +€14 | +4.4% |
| Profit (loss) for the period | 9904 | -€62,604 | -€2,097 | +€60,507 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,604 | -€2,097 | +€60,507 | +96.7% |
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 30 September 2026 via checked.be.