Imonet: 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.
Imonet
Largest movements
- Current investments -€35,325
no longer reported in 2025 (was €35,325)
- Cash +€19,904
new in 2025: €19,904
mainly Current investments (+€35,325) and Depreciation (+€13,468)
- Receivables within one year +€12,734
up €12,734 (+1288.2%), from €989 to €13,723
- Tangible fixed assets +€11,427
up €11,427 (+39.5%), from €28,931 to €40,358
- Debts after one year +€7,546
up €7,546 (+75.1%), from €10,047 to €17,594
- Other debts +€5,186
up €5,186 (+63.8%), from €8,132 to €13,318
- Tax, wage and social debts -€2,130
down €2,130 (-13.8%), from €15,443 to €13,313
- Profit (loss) carried forward -€1,094
down €1,094 (-44.0%), from -€2,489 to -€3,583
- Trade debts -€1,084
down €1,084 (-74.8%), from €1,450 to €365
- Purchases and services -€15,146
down €15,146 (-13.5%), from €111,852 to €96,706
- Depreciation +€5,474
up €5,474 (+68.5%), from €7,994 to €13,468
- Gross operating margin +€4,869
up €4,869 (+31.4%), from €15,494 to €20,363
- Staff costs -€2,310
down €2,310 (-33.8%), from €6,844 to €4,533
- Financial charges +€305
up €305 (+40.9%), from €745 to €1,050
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 | €67,442 | €76,182 | +€8,740 | +13.0% |
| Fixed assets | 21/28 | €31,129 | €42,556 | +€11,427 | +36.7% |
| Tangible fixed assets | 22/27 | €28,931 | €40,358 | +€11,427 | +39.5% |
| Furniture and vehicles | 24 | €28,931 | €40,358 | +€11,427 | +39.5% |
| Financial fixed assets | 28 | €2,198 | €2,198 | = | 0.0% |
| Current assets | 29/58 | €36,314 | €33,627 | -€2,687 | -7.4% |
| Amounts receivable within one year | 40/41 | €989 | €13,723 | +€12,734 | +1288.2% |
| Trade receivables | 40 | €989 | €13,723 | +€12,734 | +1288.2% |
| Current investments | 50/53 | €35,325 | - | -€35,325 | |
| Cash at bank and in hand | 54/58 | - | €19,904 | +€19,904 | |
| Total equity and liabilities | 10/49 | €67,442 | €76,182 | +€8,740 | +13.0% |
| Equity | 10/15 | €26,374 | €25,280 | -€1,094 | -4.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Outside capital | 11 | €6,205 | €6,205 | = | 0.0% |
| Share premium | 1100/10 | €6,205 | - | -€6,205 | |
| Other | 1109/19 | - | €6,205 | +€6,205 | |
| Reserves | 13 | €22,658 | €22,658 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €20,798 | €20,798 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,489 | -€3,583 | -€1,094 | -44.0% |
| Amounts payable | 17/49 | €41,069 | €50,903 | +€9,834 | +23.9% |
| Amounts payable after more than one year | 17 | €10,047 | €17,594 | +€7,546 | +75.1% |
| Financial debts | 170/4 | €10,047 | €17,594 | +€7,546 | +75.1% |
| Amounts payable within one year | 42/48 | €31,021 | €33,309 | +€2,288 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €5,997 | €6,313 | +€316 | +5.3% |
| Trade debts | 44 | €1,450 | €365 | -€1,084 | -74.8% |
| Suppliers | 440/4 | €1,450 | €365 | -€1,084 | -74.8% |
| Taxes, remuneration and social security | 45 | €15,443 | €13,313 | -€2,130 | -13.8% |
| Taxes | 450/3 | €15,443 | €13,313 | -€2,130 | -13.8% |
| Other amounts payable | 47/48 | €8,132 | €13,318 | +€5,186 | +63.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €111,852 | €96,706 | -€15,146 | -13.5% |
| Remuneration, social security and pensions | 62 | €6,844 | €4,533 | -€2,310 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,994 | €13,468 | +€5,474 | +68.5% |
| Other operating charges | 640/8 | €1,167 | €1,181 | +€14 | +1.2% |
| Gross operating margin | 9900 | €15,494 | €20,363 | +€4,869 | +31.4% |
| Operating profit (loss) | 9901 | -€510 | €1,181 | +€1,691 | |
| Financial income | 75/76B | €78 | - | -€78 | |
| Recurring financial income | 75 | €78 | - | -€78 | |
| Financial charges | 65/66B | €745 | €1,050 | +€305 | +40.9% |
| Recurring financial charges | 65 | €745 | €1,050 | +€305 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,176 | €132 | +€1,308 | |
| Income taxes | 67/77 | €1,049 | €1,226 | +€177 | +16.9% |
| Profit (loss) for the period | 9904 | -€2,225 | -€1,094 | +€1,131 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,225 | -€1,094 | +€1,131 | +50.8% |
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 5 October 2026 via checked.be.