IMOGENE: 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.
IMOGENE
Largest movements
- Tangible fixed assets -€21,160
down €21,160 (-22.3%), from €94,785 to €73,625
of which Land and buildings: -€13,292
- Receivables within one year -€1,112
down €1,112 (-52.1%), from €2,135 to €1,023
of which Other amounts receivable: -€923
- Profit (loss) carried forward -€20,202
down €20,202 (-55.4%), from -€36,495 to -€56,697
- Debts after one year -€11,606
no longer reported in 2024 (was €11,606)
- Other debts +€11,420
up €11,420 (+12.5%), from €91,692 to €103,112
- Short-term financial debts -€3,213
down €3,213 (-21.7%), from €14,820 to €11,607
- Trade debts +€1,185
up €1,185 (+221.8%), from €534 to €1,719
- Gross operating margin -€20,789
down €20,789 (-87.3%), from €23,803 to €3,014
- Depreciation -€1,547
down €1,547 (-6.8%), from €22,707 to €21,160
- Financial charges -€518
down €518 (-28.7%), from €1,806 to €1,288
- Taxes +€338
up €338 (+78.3%), from €431 to €769
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,158 | €77,741 | -€22,417 | -22.4% |
| Fixed assets | 21/28 | €94,785 | €73,625 | -€21,160 | -22.3% |
| Tangible fixed assets | 22/27 | €94,785 | €73,625 | -€21,160 | -22.3% |
| Land and buildings | 22 | €67,657 | €54,365 | -€13,292 | -19.6% |
| Plant, machinery and equipment | 23 | €23,022 | €19,259 | -€3,763 | -16.3% |
| Furniture and vehicles | 24 | €4,105 | - | -€4,105 | |
| Current assets | 29/58 | €5,373 | €4,116 | -€1,257 | -23.4% |
| Amounts receivable within one year | 40/41 | €2,135 | €1,023 | -€1,112 | -52.1% |
| Trade receivables | 40 | €189 | - | -€189 | |
| Other amounts receivable | 41 | €1,946 | €1,023 | -€923 | -47.4% |
| Cash at bank and in hand | 54/58 | €3,238 | €3,093 | -€145 | -4.5% |
| Total equity and liabilities | 10/49 | €100,158 | €77,741 | -€22,417 | -22.4% |
| Equity | 10/15 | -€18,495 | -€38,697 | -€20,202 | -109.2% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,495 | -€56,697 | -€20,202 | -55.4% |
| Amounts payable | 17/49 | €118,652 | €116,437 | -€2,215 | -1.9% |
| Amounts payable after more than one year | 17 | €11,606 | - | -€11,606 | |
| Financial debts | 170/4 | €11,606 | - | -€11,606 | |
| Amounts payable within one year | 42/48 | €107,046 | €116,437 | +€9,391 | +8.8% |
| Financial debts | 43 | €14,820 | €11,607 | -€3,213 | -21.7% |
| Credit institutions | 430/8 | €14,820 | €11,607 | -€3,213 | -21.7% |
| Trade debts | 44 | €534 | €1,719 | +€1,185 | +221.8% |
| Suppliers | 440/4 | €534 | €1,719 | +€1,185 | +221.8% |
| Other amounts payable | 47/48 | €91,692 | €103,112 | +€11,420 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,707 | €21,160 | -€1,547 | -6.8% |
| Gross operating margin | 9900 | €23,803 | €3,014 | -€20,789 | -87.3% |
| Operating profit (loss) | 9901 | €1,097 | -€18,146 | -€19,242 | |
| Financial charges | 65/66B | €1,806 | €1,288 | -€518 | -28.7% |
| Recurring financial charges | 65 | €1,806 | €1,288 | -€518 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€710 | -€19,433 | -€18,724 | -2637.9% |
| Income taxes | 67/77 | €431 | €769 | +€338 | +78.3% |
| Profit (loss) for the period | 9904 | -€1,141 | -€20,202 | -€19,061 | -1670.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,141 | -€20,202 | -€19,061 | -1670.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.