IMOJOIE: 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.
IMOJOIE
Largest movements
- Tangible fixed assets -€14,402
down €14,402 (-5.0%), from €290,598 to €276,197
of which Other tangible fixed assets: -€10,614
- Debts after one year -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Reserves -€3,985
down €3,985 (-32.9%), from €12,104 to €8,119
- Gross operating margin +€3,624
up €3,624 (+54.2%), from €6,683 to €10,307
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 | €291,177 | €276,876 | -€14,300 | -4.9% |
| Fixed assets | 21/28 | €290,598 | €276,197 | -€14,402 | -5.0% |
| Tangible fixed assets | 22/27 | €290,598 | €276,197 | -€14,402 | -5.0% |
| Land and buildings | 22 | €13,269 | €9,482 | -€3,787 | -28.5% |
| Other tangible fixed assets | 26 | €277,330 | €266,715 | -€10,614 | -3.8% |
| Current assets | 29/58 | €578 | €680 | +€101 | +17.5% |
| Cash at bank and in hand | 54/58 | €7 | €102 | +€95 | +1,316% |
| Deferred charges and accrued income | 490/1 | €571 | €577 | +€6 | +1.0% |
| Total equity and liabilities | 10/49 | €291,177 | €276,876 | -€14,300 | -4.9% |
| Equity | 10/15 | €264,345 | €259,405 | -€4,940 | -1.9% |
| Contributions | 10/11 | €160,883 | €160,883 | = | 0.0% |
| Capital | 10 | €160,883 | - | -€160,883 | |
| Issued capital | 100 | €160,883 | - | -€160,883 | |
| Contributions outside capital | 11 | - | €160,883 | +€160,883 | |
| Share premium | 1100/10 | - | €160,883 | +€160,883 | |
| Revaluation surpluses | 12 | €128,368 | €128,368 | = | 0.0% |
| Reserves | 13 | €12,104 | €8,119 | -€3,985 | -32.9% |
| Tax-exempt reserves | 132 | €12,104 | €8,119 | -€3,985 | -32.9% |
| Profit (loss) carried forward | 14 | -€37,010 | -€37,965 | -€955 | -2.6% |
| Provisions and deferred taxes | 16 | €4,035 | €2,706 | -€1,328 | -32.9% |
| Deferred taxes | 168 | €4,035 | €2,706 | -€1,328 | -32.9% |
| Amounts payable | 17/49 | €22,797 | €14,765 | -€8,032 | -35.2% |
| Amounts payable after more than one year | 17 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Other amounts payable | 178/9 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Amounts payable within one year | 42/48 | €1,583 | €4,765 | +€3,182 | +201% |
| Trade debts | 44 | - | €998 | +€998 | |
| Suppliers | 440/4 | - | €998 | +€998 | |
| Other amounts payable | 47/48 | €1,583 | €3,767 | +€2,183 | +138% |
| Accrued charges and deferred income | 492/3 | €1,214 | - | -€1,214 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,402 | €14,402 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,062 | €2,127 | +€65 | +3.1% |
| Gross operating margin | 9900 | €6,683 | €10,307 | +€3,624 | +54.2% |
| Operating profit (loss) | 9901 | -€9,781 | -€6,222 | +€3,559 | +36.4% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,827 | -€6,268 | +€3,559 | +36.2% |
| Transfer from deferred taxes | 780 | €1,328 | €1,328 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€8,499 | -€4,940 | +€3,559 | +41.9% |
| Transfer from tax-exempt reserves | 789 | €3,985 | €3,985 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,514 | -€955 | +€3,559 | +78.8% |
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.