Imolim: 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
Imolim
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€632,772
2024 · €526,204+€106,568
Equity
€7.2m
2024 · €6.5m+€632,772
Cash
€227,191
2024 · €39,258+€187,932
Balance sheet total
€42.3m
2024 · €42.7m-€439,708
Largest movements
Assets
- Tangible fixed assets -€773,680
down €773,680 (-10.0%), from €7.7m to €7.0m
Equity and liabilities
- Debts after one year -€2.4m
down €2.4m (-8.7%), from €27.3m to €24.9m
of which Financial debts: -€2.5m
- Other debts +€1.3m
up €1.3m (+21.4%), from €6.0m to €7.3m
- Profit (loss) carried forward +€632,772
up €632,772 (+29.8%), from €2.1m to €2.8m
Income statement
- Gross operating margin +€106,072
up €106,072 (+4.5%), from €2.3m to €2.4m
- Financial charges -€43,068
down €43,068 (-3.9%), from €1.1m to €1.1m
- Other operating charges +€30,510
up €30,510 (+30.7%), from €99,373 to €129,883
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
€526,204
Gross operating margin
+€106,072
Depreciation
-€18,085
Other operating charges
-€30,510
Financial income
+€6,023
Financial charges
+€43,068
Result 2025
€632,772
raises the resultlowers the result
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.
From operations
+€2.7m
Investment
-€106,977
Financing
-€2.4m
Cash 2024
€39,258
From operations (derived)
+€2.7m
Net result for the year
+€632,772
Depreciation
+€877,398
Receivables within one year
-€188,490
Deferred charges and accrued income
+€45,711
Trade debts
-€1,494
Advances received
-€60,482
Other debts
+€1.3m
Accrued charges and deferred income
+€75,200
Investment (derived)
-€106,977
Investment in fixed assets (net)
-€106,977
Financing
-€2.4m
Debts after one year
-€2.4m
Current portion of long-term debt
+€19,871
Cash 2025
€227,191
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,700,783 | €42,261,075 | -€439,708 | -1.0% |
| Fixed assets | 21/28 | €36,186,042 | €35,415,622 | -€770,420 | -2.1% |
| Tangible fixed assets | 22/27 | €7,742,882 | €6,969,203 | -€773,680 | -10.0% |
| Land and buildings | 22 | €7,742,882 | €6,969,203 | -€773,680 | -10.0% |
| Financial fixed assets | 28 | €28,443,159 | €28,446,419 | +€3,260 | 0.0% |
| Current assets | 29/58 | €6,514,741 | €6,845,453 | +€330,712 | +5.1% |
| Amounts receivable within one year | 40/41 | €6,048,889 | €6,237,379 | +€188,490 | +3.1% |
| Trade receivables | 40 | €69,978 | €50,000 | -€19,978 | -28.5% |
| Other amounts receivable | 41 | €5,978,910 | €6,187,379 | +€208,468 | +3.5% |
| Cash at bank and in hand | 54/58 | €39,258 | €227,191 | +€187,932 | +479% |
| Deferred charges and accrued income | 490/1 | €426,595 | €380,884 | -€45,711 | -10.7% |
| Total equity and liabilities | 10/49 | €42,700,783 | €42,261,075 | -€439,708 | -1.0% |
| Equity | 10/15 | €6,520,241 | €7,153,012 | +€632,772 | +9.7% |
| Contributions | 10/11 | €4,000,000 | €4,000,000 | = | 0.0% |
| Capital | 10 | €4,000,000 | €4,000,000 | = | 0.0% |
| Issued capital | 100 | €4,000,000 | €4,000,000 | = | 0.0% |
| Reserves | 13 | €400,000 | €400,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400,000 | €400,000 | = | 0.0% |
| Legal reserve | 130 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,120,241 | €2,753,012 | +€632,772 | +29.8% |
| Amounts payable | 17/49 | €36,180,543 | €35,108,063 | -€1.1m | -3.0% |
| Amounts payable after more than one year | 17 | €27,329,795 | €24,946,337 | -€2.4m | -8.7% |
| Financial debts | 170/4 | €27,302,504 | €24,821,454 | -€2.5m | -9.1% |
| Other amounts payable | 178/9 | €27,291 | €124,883 | +€97,592 | +358% |
| Amounts payable within one year | 42/48 | €8,640,356 | €9,876,134 | +€1.2m | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €2,461,179 | €2,481,050 | +€19,871 | +0.8% |
| Trade debts | 44 | €3,313 | €1,819 | -€1,494 | -45.1% |
| Suppliers | 440/4 | €3,313 | €1,819 | -€1,494 | -45.1% |
| Advances received on contracts in progress | 46 | €196,700 | €136,218 | -€60,482 | -30.7% |
| Other amounts payable | 47/48 | €5,979,165 | €7,257,048 | +€1.3m | +21.4% |
| Accrued charges and deferred income | 492/3 | €210,391 | €285,591 | +€75,200 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €859,313 | €877,398 | +€18,085 | +2.1% |
| Other operating charges | 640/8 | €99,373 | €129,883 | +€30,510 | +30.7% |
| Gross operating margin | 9900 | €2,341,550 | €2,447,622 | +€106,072 | +4.5% |
| Operating profit (loss) | 9901 | €1,382,864 | €1,440,342 | +€57,477 | +4.2% |
| Financial income | 75/76B | €242,669 | €248,692 | +€6,023 | +2.5% |
| Recurring financial income | 75 | €242,669 | €248,692 | +€6,023 | +2.5% |
| Financial charges | 65/66B | €1,099,330 | €1,056,262 | -€43,068 | -3.9% |
| Recurring financial charges | 65 | €1,099,330 | €1,056,262 | -€43,068 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €526,204 | €632,772 | +€106,568 | +20.3% |
| Profit (loss) for the period | 9904 | €526,204 | €632,772 | +€106,568 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €526,204 | €632,772 | +€106,568 | +20.3% |
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 16 October 2026 via checked.be.