IMOLAC: 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.
What changed
IMOLAC
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,572
2024 · €86,409-€79,837
Equity
€697,232
2024 · €690,660+€6,572
Cash
€278,587
2024 · €318,150-€39,562
Balance sheet total
€1.9m
2024 · €2.0m-€150,224
Largest movements
Assets
- Tangible fixed assets -€149,916
down €149,916 (-27.1%), from €553,991 to €404,075
of which Plant, machinery and equipment: -€132,926
- Receivables within one year +€81,638
up €81,638 (+7.7%), from €1.1m to €1.1m
of which Other amounts receivable: +€45,875
- Cash -€39,562
down €39,562 (-12.4%), from €318,150 to €278,587
mainly Trade debts (-€101,687) and Receivables within one year (-€81,638)
- Receivables after one year -€22,285
down €22,285 (-71.8%), from €31,016 to €8,732
- Deferred charges and accrued income -€21,710
down €21,710 (-52.1%), from €41,670 to €19,960
Equity and liabilities
- Trade debts -€101,687
down €101,687 (-13.4%), from €758,934 to €657,247
- Debts after one year -€69,720
down €69,720 (-31.9%), from €218,403 to €148,682
- Other debts +€63,767
up €63,767 (+56.4%), from €113,142 to €176,910
- Current portion of long-term debt -€46,276
down €46,276 (-39.9%), from €115,996 to €69,720
Income statement
- Goods and materials +€122,069
up €122,069 (+6.3%), from €1.9m to €2.1m
of which Purchases: +€130,582
- Turnover +€115,195
up €115,195 (+1.5%), from €7.8m to €7.9m
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.
Result 2024
€86,409
Turnover
+€115,195
Other operating income
+€959
Goods and materials
-€122,069
Services and other goods
-€43,546
Staff costs
-€24,490
Depreciation
-€10,042
Other operating charges
-€3,043
Other operating items
-€16,871
Financial income
-€800
Financial charges
-€3,469
Taxes
+€28,339
Result 2025
€6,572
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.
From operations
+€88,579
Investment
-€12,145
Financing
-€115,996
Cash 2024
€318,150
From operations (derived)
+€88,579
Net result for the year
+€6,572
Depreciation
+€162,061
Receivables after one year
+€22,285
Stocks and contracts
-€1,612
Receivables within one year
-€81,638
Deferred charges and accrued income
+€21,710
Trade debts
-€101,687
Tax, wage and social debts
-€8,836
Other debts
+€63,767
Accrued charges and deferred income
+€5,956
Investment (derived)
-€12,145
Investment in fixed assets (net)
-€12,145
Financing
-€115,996
Debts after one year
-€69,720
Current portion of long-term debt
-€46,276
Cash 2025
€278,587
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,024,386 | €1,874,162 | -€150,224 | -7.4% |
| Fixed assets | 21/28 | €553,991 | €404,075 | -€149,916 | -27.1% |
| Tangible fixed assets | 22/27 | €553,991 | €404,075 | -€149,916 | -27.1% |
| Land and buildings | 22 | €25,275 | €16,621 | -€8,654 | -34.2% |
| Plant, machinery and equipment | 23 | €502,305 | €369,378 | -€132,926 | -26.5% |
| Furniture and vehicles | 24 | €26,411 | €18,076 | -€8,335 | -31.6% |
| Current assets | 29/58 | €1,470,395 | €1,470,087 | -€308 | 0.0% |
| Amounts receivable after more than one year | 29 | €31,016 | €8,732 | -€22,285 | -71.8% |
| Other amounts receivable | 291 | €31,016 | €8,732 | -€22,285 | -71.8% |
| Stocks and contracts in progress | 3 | €21,820 | €23,432 | +€1,612 | +7.4% |
| Stocks | 30/36 | €21,820 | €23,432 | +€1,612 | +7.4% |
| Goods purchased for resale | 34 | €21,820 | €23,432 | +€1,612 | +7.4% |
| Amounts receivable within one year | 40/41 | €1,057,739 | €1,139,377 | +€81,638 | +7.7% |
| Trade receivables | 40 | €13,614 | €49,377 | +€35,763 | +262.7% |
| Other amounts receivable | 41 | €1,044,125 | €1,090,000 | +€45,875 | +4.4% |
| Cash at bank and in hand | 54/58 | €318,150 | €278,587 | -€39,562 | -12.4% |
| Deferred charges and accrued income | 490/1 | €41,670 | €19,960 | -€21,710 | -52.1% |
| Total equity and liabilities | 10/49 | €2,024,386 | €1,874,162 | -€150,224 | -7.4% |
| Equity | 10/15 | €690,660 | €697,232 | +€6,572 | +1.0% |
| Contributions | 10/11 | €560,000 | €560,000 | = | 0.0% |
| Reserves | 13 | €7,385 | €7,385 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,385 | €7,385 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,275 | €129,847 | +€6,572 | +5.3% |
| Amounts payable | 17/49 | €1,333,726 | €1,176,930 | -€156,796 | -11.8% |
| Amounts payable after more than one year | 17 | €218,403 | €148,682 | -€69,720 | -31.9% |
| Financial debts | 170/4 | €218,403 | €148,682 | -€69,720 | -31.9% |
| Credit institutions | 173 | €218,403 | €148,682 | -€69,720 | -31.9% |
| Amounts payable within one year | 42/48 | €1,115,323 | €1,022,292 | -€93,032 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €115,996 | €69,720 | -€46,276 | -39.9% |
| Trade debts | 44 | €758,934 | €657,247 | -€101,687 | -13.4% |
| Suppliers | 440/4 | €758,934 | €657,247 | -€101,687 | -13.4% |
| Taxes, remuneration and social security | 45 | €127,251 | €118,415 | -€8,836 | -6.9% |
| Taxes | 450/3 | €3,947 | €2,567 | -€1,381 | -35.0% |
| Remuneration and social security | 454/9 | €123,303 | €115,848 | -€7,455 | -6.0% |
| Other amounts payable | 47/48 | €113,142 | €176,910 | +€63,767 | +56.4% |
| Accrued charges and deferred income | 492/3 | €0 | €5,956 | +€5,956 | |
| Operating income | 70/76A | €7,820,495 | €7,936,650 | +€116,154 | +1.5% |
| Turnover | 70 | €7,802,626 | €7,917,820 | +€115,195 | +1.5% |
| Other operating income | 74 | €17,870 | €18,829 | +€959 | +5.4% |
| Operating charges | 60/66A | €7,680,935 | €7,900,997 | +€220,062 | +2.9% |
| Goods for resale, raw materials and consumables | 60 | €1,949,376 | €2,071,445 | +€122,069 | +6.3% |
| Purchases | 600/8 | €1,942,475 | €2,073,057 | +€130,582 | +6.7% |
| Change in stocks: decrease (increase) | 609 | €6,901 | -€1,612 | -€8,513 | |
| Services and other goods | 61 | €4,165,274 | €4,208,820 | +€43,546 | +1.0% |
| Remuneration, social security and pensions | 62 | €1,398,848 | €1,423,338 | +€24,490 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,019 | €162,061 | +€10,042 | +6.6% |
| Other operating charges | 640/8 | €15,419 | €18,462 | +€3,043 | +19.7% |
| Non-recurring operating charges | 66A | - | €16,871 | +€16,871 | |
| Operating profit (loss) | 9901 | €139,560 | €35,653 | -€103,907 | -74.5% |
| Financial income | 75/76B | €2,417 | €1,617 | -€800 | -33.1% |
| Recurring financial income | 75 | €2,417 | €1,617 | -€800 | -33.1% |
| Income from current assets | 751 | €2,417 | €1,598 | -€819 | -33.9% |
| Other financial income | 752/9 | €0 | €19 | +€19 | +187700.0% |
| Financial charges | 65/66B | €10,272 | €13,741 | +€3,469 | +33.8% |
| Recurring financial charges | 65 | €10,272 | €13,741 | +€3,469 | +33.8% |
| Debt charges | 650 | €5,255 | €8,540 | +€3,285 | +62.5% |
| Other financial charges | 652/9 | €5,017 | €5,202 | +€184 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €131,704 | €23,528 | -€108,176 | -82.1% |
| Income taxes | 67/77 | €45,295 | €16,956 | -€28,339 | -62.6% |
| Taxes | 670/3 | €46,300 | €17,000 | -€29,300 | -63.3% |
| Tax adjustments and reversals of tax provisions | 77 | €1,005 | €44 | -€961 | -95.6% |
| Profit (loss) for the period | 9904 | €86,409 | €6,572 | -€79,837 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €86,409 | €6,572 | -€79,837 | -92.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.