IMOLA: 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.
IMOLA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€77,810
new in 2025: €77,810
- Accrued charges and deferred income -€73,662
no longer reported in 2025 (was €73,662)
- Tax, wage and social debts -€5,403
no longer reported in 2025 (was €5,403)
- Profit (loss) carried forward +€2,667
up €2,667 (+3.6%), from €74,478 to €77,145
- Gross operating margin -€7,883
down €7,883 (-68.9%), from €11,435 to €3,552
- Taxes -€2,847
no longer reported in 2025 (was €2,847)
- Financial charges +€374
new in 2025: €374
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,840 | €175,840 | = | 0.0% |
| Fixed assets | 21/28 | €175,840 | €175,840 | = | 0.0% |
| Tangible fixed assets | 22/27 | €175,840 | €175,840 | = | 0.0% |
| Land and buildings | 22 | €175,840 | €175,840 | = | 0.0% |
| Total equity and liabilities | 10/49 | €175,840 | €175,840 | = | 0.0% |
| Equity | 10/15 | €95,363 | €98,030 | +€2,667 | +2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,293 | €2,293 | = | 0.0% |
| Non-distributable reserves | 130/1 | €499 | €499 | = | 0.0% |
| Reserves not available under the articles | 1311 | €499 | €499 | = | 0.0% |
| Distributable reserves | 133 | €1,794 | €1,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,478 | €77,145 | +€2,667 | +3.6% |
| Amounts payable | 17/49 | €80,477 | €77,810 | -€2,667 | -3.3% |
| Amounts payable within one year | 42/48 | €6,815 | €77,810 | +€70,995 | +1041.7% |
| Trade debts | 44 | €1,412 | - | -€1,412 | |
| Suppliers | 440/4 | €1,412 | - | -€1,412 | |
| Taxes, remuneration and social security | 45 | €5,403 | - | -€5,403 | |
| Taxes | 450/3 | €5,403 | - | -€5,403 | |
| Other amounts payable | 47/48 | - | €77,810 | +€77,810 | |
| Accrued charges and deferred income | 492/3 | €73,662 | - | -€73,662 | |
| Other operating charges | 640/8 | €550 | €511 | -€39 | -7.1% |
| Gross operating margin | 9900 | €11,435 | €3,552 | -€7,883 | -68.9% |
| Operating profit (loss) | 9901 | €10,885 | €3,041 | -€7,844 | -72.1% |
| Financial charges | 65/66B | - | €374 | +€374 | |
| Recurring financial charges | 65 | - | €374 | +€374 | |
| Profit (loss) for the period before taxes | 9903 | €10,885 | €2,667 | -€8,218 | -75.5% |
| Income taxes | 67/77 | €2,847 | - | -€2,847 | |
| Profit (loss) for the period | 9904 | €8,038 | €2,667 | -€5,371 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,038 | €2,667 | -€5,371 | -66.8% |
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 7 October 2026 via checked.be.