IMOKOMI: 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.
IMOKOMI
Largest movements
- Tangible fixed assets -€10,043
down €10,043 (-2.6%), from €379,875 to €369,832
- Debts after one year -€12,960
down €12,960 (-3.7%), from €352,905 to €339,945
- Profit (loss) carried forward +€4,748
up €4,748 (+58.5%), from -€8,118 to -€3,370
- Gross operating margin +€28,976
up €28,976 (+304.6%), from €9,512 to €38,488
- Financial charges +€9,839
up €9,839 (+149.4%), from €6,587 to €16,426
- Other operating charges +€7,272
new in 2025: €7,272
- Taxes -€1,000
no longer reported in 2025 (was €1,000)
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 | €383,371 | €373,587 | -€9,784 | -2.6% |
| Fixed assets | 21/28 | €379,875 | €369,832 | -€10,043 | -2.6% |
| Tangible fixed assets | 22/27 | €379,875 | €369,832 | -€10,043 | -2.6% |
| Land and buildings | 22 | €379,875 | €369,832 | -€10,043 | -2.6% |
| Current assets | 29/58 | €3,496 | €3,755 | +€259 | +7.4% |
| Cash at bank and in hand | 54/58 | €3,496 | €3,755 | +€259 | +7.4% |
| Total equity and liabilities | 10/49 | €383,371 | €373,587 | -€9,784 | -2.6% |
| Equity | 10/15 | €14,882 | €19,630 | +€4,748 | +31.9% |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,118 | -€3,370 | +€4,748 | +58.5% |
| Amounts payable | 17/49 | €368,489 | €353,957 | -€14,532 | -3.9% |
| Amounts payable after more than one year | 17 | €352,905 | €339,945 | -€12,960 | -3.7% |
| Financial debts | 170/4 | €352,905 | €339,945 | -€12,960 | -3.7% |
| Amounts payable within one year | 42/48 | €15,584 | €14,012 | -€1,572 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €15,022 | €12,960 | -€2,062 | -13.7% |
| Trade debts | 44 | €190 | €680 | +€490 | +257.9% |
| Suppliers | 440/4 | €190 | €680 | +€490 | +257.9% |
| Other amounts payable | 47/48 | €372 | €372 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,043 | €10,043 | = | 0.0% |
| Other operating charges | 640/8 | - | €7,272 | +€7,272 | |
| Gross operating margin | 9900 | €9,512 | €38,488 | +€28,976 | +304.6% |
| Operating profit (loss) | 9901 | -€531 | €21,173 | +€21,704 | |
| Financial charges | 65/66B | €6,587 | €16,426 | +€9,839 | +149.4% |
| Recurring financial charges | 65 | €6,587 | €16,426 | +€9,839 | +149.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,118 | €4,747 | +€11,865 | |
| Income taxes | 67/77 | €1,000 | - | -€1,000 | |
| Profit (loss) for the period | 9904 | -€8,118 | €4,747 | +€12,865 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,118 | €4,747 | +€12,865 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.