IMOHU: 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.
IMOHU
Largest movements
- Tangible fixed assets -€7,134
down €7,134 (-1.9%), from €375,182 to €368,048
of which Land and buildings: -€4,090
- Reserves -€3,836
down €3,836 (-4.6%), from €83,008 to €79,172
of which Tax-exempt reserves: -€3,836
- Depreciation +€4,063
up €4,063 (+103%), from €3,957 to €8,020
- Gross operating margin +€1,930
up €1,930 (+88.8%), from €2,173 to €4,103
- Other operating charges +€1,771
up €1,771 (+63.5%), from €2,791 to €4,562
- Taxes -€625
no longer reported in 2025 (was €625)
- Financial charges -€133
down €133 (-71.5%), from €186 to €53
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 | €375,632 | €368,761 | -€6,871 | -1.8% |
| Fixed assets | 21/28 | €375,182 | €368,048 | -€7,134 | -1.9% |
| Tangible fixed assets | 22/27 | €375,182 | €368,048 | -€7,134 | -1.9% |
| Land and buildings | 22 | €364,466 | €360,376 | -€4,090 | -1.1% |
| Plant, machinery and equipment | 23 | €1,508 | €2,147 | +€639 | +42.4% |
| Furniture and vehicles | 24 | €9,208 | €5,525 | -€3,683 | -40.0% |
| Current assets | 29/58 | €450 | €713 | +€263 | +58.4% |
| Cash at bank and in hand | 54/58 | €450 | €713 | +€263 | +58.4% |
| Total equity and liabilities | 10/49 | €375,632 | €368,761 | -€6,871 | -1.8% |
| Equity | 10/15 | €174,777 | €168,220 | -€6,557 | -3.8% |
| Contributions | 10/11 | €92,400 | €92,400 | = | 0.0% |
| Reserves | 13 | €83,008 | €79,172 | -€3,836 | -4.6% |
| Non-distributable reserves | 130/1 | €2,192 | €2,192 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,192 | €2,192 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,058 | €24,222 | -€3,836 | -13.7% |
| Distributable reserves | 133 | €52,758 | €52,758 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€631 | -€3,352 | -€2,721 | -431% |
| Provisions and deferred taxes | 16 | €14,448 | €12,473 | -€1,975 | -13.7% |
| Deferred taxes | 168 | €14,448 | €12,473 | -€1,975 | -13.7% |
| Amounts payable | 17/49 | €186,407 | €188,068 | +€1,661 | +0.9% |
| Amounts payable after more than one year | 17 | €180,000 | €180,000 | = | 0.0% |
| Other amounts payable | 178/9 | €180,000 | €180,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,330 | €5,942 | +€1,612 | +37.2% |
| Taxes, remuneration and social security | 45 | €1,977 | €711 | -€1,266 | -64.0% |
| Taxes | 450/3 | €1,977 | €711 | -€1,266 | -64.0% |
| Other amounts payable | 47/48 | €2,353 | €5,231 | +€2,878 | +122% |
| Accrued charges and deferred income | 492/3 | €2,077 | €2,126 | +€49 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,957 | €8,020 | +€4,063 | +103% |
| Other operating charges | 640/8 | €2,791 | €4,562 | +€1,771 | +63.5% |
| Gross operating margin | 9900 | €2,173 | €4,103 | +€1,930 | +88.8% |
| Operating profit (loss) | 9901 | -€4,575 | -€8,479 | -€3,904 | -85.3% |
| Financial charges | 65/66B | €186 | €53 | -€133 | -71.5% |
| Recurring financial charges | 65 | €186 | €53 | -€133 | -71.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,761 | -€8,532 | -€3,771 | -79.2% |
| Transfer from deferred taxes | 780 | €1,975 | €1,975 | = | 0.0% |
| Income taxes | 67/77 | €625 | - | -€625 | |
| Profit (loss) for the period | 9904 | -€3,411 | -€6,557 | -€3,146 | -92.2% |
| Transfer from tax-exempt reserves | 789 | €3,836 | €3,836 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €425 | -€2,721 | -€3,146 |
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 18 October 2026 via checked.be.