IMOSA: 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.
IMOSA
Largest movements
- Tangible fixed assets +€102,710
up €102,710 (+39.6%), from €259,315 to €362,025
of which Land and buildings: +€113,414
- Receivables within one year +€80,474
up €80,474 (+50.1%), from €160,586 to €241,060
of which Other amounts receivable: +€87,014
- Cash -€20,086
down €20,086 (-86.6%), from €23,191 to €3,104
mainly Investment in fixed assets (net) (-€121,834) and Receivables within one year (-€80,474)
- Deferred charges and accrued income -€11,500
down €11,500 (-100.0%), from €11,500 to €0
- Debts after one year +€162,815
up €162,815 (+135.6%), from €120,111 to €282,926
- Other debts +€20,599
up €20,599 (+7.7%), from €269,019 to €289,618
- Profit (loss) carried forward -€12,522
down €12,522, from €10,397 to -€2,125
- Trade debts -€11,925
down €11,925 (-61.7%), from €19,338 to €7,413
- Current portion of long-term debt -€6,269
down €6,269 (-33.4%), from €18,762 to €12,493
- Depreciation +€11,905
up €11,905 (+164.9%), from €7,218 to €19,124
- Financial income +€8,089
new in 2024: €8,089
- Turnover -€6,868
down €6,868 (-18.9%), from €36,402 to €29,534
- Taxes -€5,486
no longer reported in 2024 (was €5,486)
- Financial charges +€5,450
up €5,450 (+141.8%), from €3,843 to €9,293
of which Non-recurring financial charges: +€4,500
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €454,592 | €606,190 | +€151,598 | +33.3% |
| Fixed assets | 21/28 | €259,315 | €362,025 | +€102,710 | +39.6% |
| Tangible fixed assets | 22/27 | €259,315 | €362,025 | +€102,710 | +39.6% |
| Land and buildings | 22 | €126,160 | €239,575 | +€113,414 | +89.9% |
| Plant, machinery and equipment | 23 | €133,155 | €122,451 | -€10,704 | -8.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €195,277 | €244,165 | +€48,888 | +25.0% |
| Amounts receivable within one year | 40/41 | €160,586 | €241,060 | +€80,474 | +50.1% |
| Trade receivables | 40 | €9,000 | €2,460 | -€6,540 | -72.7% |
| Other amounts receivable | 41 | €151,586 | €238,600 | +€87,014 | +57.4% |
| Cash at bank and in hand | 54/58 | €23,191 | €3,104 | -€20,086 | -86.6% |
| Deferred charges and accrued income | 490/1 | €11,500 | €0 | -€11,500 | -100.0% |
| Total equity and liabilities | 10/49 | €454,592 | €606,190 | +€151,598 | +33.3% |
| Equity | 10/15 | €22,397 | €9,875 | -€12,522 | -55.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,397 | -€2,125 | -€12,522 | |
| Amounts payable | 17/49 | €432,194 | €596,315 | +€164,121 | +38.0% |
| Amounts payable after more than one year | 17 | €120,111 | €282,926 | +€162,815 | +135.6% |
| Financial debts | 170/4 | €120,111 | €282,926 | +€162,815 | +135.6% |
| Amounts payable within one year | 42/48 | €311,344 | €312,650 | +€1,306 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €18,762 | €12,493 | -€6,269 | -33.4% |
| Trade debts | 44 | €19,338 | €7,413 | -€11,925 | -61.7% |
| Suppliers | 440/4 | €19,338 | €7,413 | -€11,925 | -61.7% |
| Taxes, remuneration and social security | 45 | €4,226 | €3,126 | -€1,100 | -26.0% |
| Taxes | 450/3 | €4,226 | €3,126 | -€1,100 | -26.0% |
| Other amounts payable | 47/48 | €269,019 | €289,618 | +€20,599 | +7.7% |
| Accrued charges and deferred income | 492/3 | €739 | €739 | = | 0.0% |
| Turnover | 70 | €36,402 | €29,534 | -€6,868 | -18.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,708 | €10,597 | -€4,111 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,218 | €19,124 | +€11,905 | +164.9% |
| Other operating charges | 640/8 | €85 | €1,232 | +€1,147 | +1349.6% |
| Gross operating margin | 9900 | €21,694 | €18,937 | -€2,757 | -12.7% |
| Operating profit (loss) | 9901 | €14,391 | -€1,419 | -€15,809 | |
| Financial income | 75/76B | - | €8,089 | +€8,089 | |
| Recurring financial income | 75 | - | €8,089 | +€8,089 | |
| Financial charges | 65/66B | €3,843 | €9,293 | +€5,450 | +141.8% |
| Recurring financial charges | 65 | €3,843 | €4,793 | +€950 | +24.7% |
| Non-recurring financial charges | 66B | - | €4,500 | +€4,500 | |
| Profit (loss) for the period before taxes | 9903 | €10,548 | -€2,622 | -€13,170 | |
| Income taxes | 67/77 | €5,486 | - | -€5,486 | |
| Profit (loss) for the period | 9904 | €5,062 | -€2,622 | -€7,684 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,062 | -€2,622 | -€7,684 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.