IMORIS: 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.
IMORIS
Largest movements
- Tangible fixed assets -€19,350
down €19,350 (-3.5%), from €555,384 to €536,034
- Debts after one year -€30,266
down €30,266 (-7.2%), from €422,685 to €392,419
- Other debts +€5,576
up €5,576 (+3.6%), from €156,225 to €161,801
- Gross operating margin +€678
up €678 (+2.0%), from €34,437 to €35,115
- Financial charges -€619
down €619 (-6.2%), from €10,046 to €9,427
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 | €557,399 | €537,370 | -€20,029 | -3.6% |
| Fixed assets | 21/28 | €555,384 | €536,034 | -€19,350 | -3.5% |
| Tangible fixed assets | 22/27 | €555,384 | €536,034 | -€19,350 | -3.5% |
| Land and buildings | 22 | €555,384 | €536,034 | -€19,350 | -3.5% |
| Current assets | 29/58 | €2,015 | €1,337 | -€678 | -33.7% |
| Cash at bank and in hand | 54/58 | €2,015 | €1,337 | -€678 | -33.7% |
| Total equity and liabilities | 10/49 | €557,399 | €537,370 | -€20,029 | -3.6% |
| Equity | 10/15 | -€51,537 | -€47,533 | +€4,005 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,137 | -€66,133 | +€4,005 | +5.7% |
| Amounts payable | 17/49 | €608,936 | €584,903 | -€24,033 | -3.9% |
| Amounts payable after more than one year | 17 | €422,685 | €392,419 | -€30,266 | -7.2% |
| Financial debts | 170/4 | €422,685 | €392,419 | -€30,266 | -7.2% |
| Amounts payable within one year | 42/48 | €186,251 | €192,484 | +€6,233 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €29,630 | €30,296 | +€666 | +2.2% |
| Trade debts | 44 | €396 | €387 | -€9 | -2.2% |
| Suppliers | 440/4 | €396 | €387 | -€9 | -2.2% |
| Other amounts payable | 47/48 | €156,225 | €161,801 | +€5,576 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,350 | €19,350 | = | 0.0% |
| Other operating charges | 640/8 | €2,585 | €2,334 | -€251 | -9.7% |
| Gross operating margin | 9900 | €34,437 | €35,115 | +€678 | +2.0% |
| Operating profit (loss) | 9901 | €12,502 | €13,431 | +€930 | +7.4% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €10,046 | €9,427 | -€619 | -6.2% |
| Recurring financial charges | 65 | €10,046 | €9,427 | -€619 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €2,468 | €4,005 | +€1,536 | +62.2% |
| Profit (loss) for the period | 9904 | €2,468 | €4,005 | +€1,536 | +62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,468 | €4,005 | +€1,536 | +62.2% |
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 29 September 2026 via checked.be.