IMOROM: 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.
IMOROM
Largest movements
- Cash -€44,523
down €44,523 (-93.4%), from €47,647 to €3,124
mainly Other debts (-€35,160) and Net result for the year (-€9,348)
- Other debts -€35,160
down €35,160 (-1.5%), from €2.4m to €2.3m
- Gross operating margin +€2,630
up €2,630 (+25.2%), from -€10,424 to -€7,794
- Other operating charges +€321
up €321 (+80.4%), from €400 to €721
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 | €2,056,172 | €2,011,649 | -€44,523 | -2.2% |
| Fixed assets | 21/28 | €2,008,525 | €2,008,525 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,008,525 | €2,008,525 | = | 0.0% |
| Land and buildings | 22 | €2,008,525 | €2,008,525 | = | 0.0% |
| Current assets | 29/58 | €47,647 | €3,124 | -€44,523 | -93.4% |
| Cash at bank and in hand | 54/58 | €47,647 | €3,124 | -€44,523 | -93.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,056,172 | €2,011,649 | -€44,523 | -2.2% |
| Equity | 10/15 | -€322,457 | -€331,806 | -€9,348 | -2.9% |
| Contributions | 10/11 | €297,472 | €297,472 | = | 0.0% |
| Capital | 10 | €297,472 | €297,472 | = | 0.0% |
| Issued capital | 100 | €297,472 | €297,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€619,929 | -€629,278 | -€9,348 | -1.5% |
| Amounts payable | 17/49 | €2,378,629 | €2,343,454 | -€35,175 | -1.5% |
| Amounts payable within one year | 42/48 | €2,378,478 | €2,343,319 | -€35,160 | -1.5% |
| Trade debts | 44 | €5,240 | €5,240 | +€0 | 0.0% |
| Suppliers | 440/4 | €5,240 | €5,240 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €2,373,239 | €2,338,079 | -€35,160 | -1.5% |
| Accrued charges and deferred income | 492/3 | €151 | €136 | -€15 | -9.8% |
| Other operating charges | 640/8 | €400 | €721 | +€321 | +80.4% |
| Non-recurring operating charges | 66A | €442,000 | - | -€442,000 | |
| Gross operating margin | 9900 | -€10,424 | -€7,794 | +€2,630 | +25.2% |
| Operating profit (loss) | 9901 | -€452,823 | -€8,515 | +€444,309 | +98.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €889 | €834 | -€56 | -6.2% |
| Recurring financial charges | 65 | €889 | €834 | -€56 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€453,712 | -€9,348 | +€444,364 | +97.9% |
| Profit (loss) for the period | 9904 | -€453,712 | -€9,348 | +€444,364 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€453,712 | -€9,348 | +€444,364 | +97.9% |
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 4 October 2026 via checked.be.