Imosia: 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.
Imosia
Largest movements
- Tangible fixed assets -€54,612
down €54,612 (-4.5%), from €1.2m to €1.2m
- Debts after one year -€56,955
down €56,955 (-5.4%), from €1.1m to €1.0m
of which Financial debts: -€56,955
- Profit (loss) carried forward +€14,836
up €14,836, from -€4,363 to €10,474
- Depreciation -€16,563
down €16,563 (-23.3%), from €71,175 to €54,612
- Financial charges -€10,838
down €10,838 (-18.6%), from €58,111 to €47,274
- Gross operating margin -€6,306
down €6,306 (-4.7%), from €132,865 to €126,559
- Taxes +€3,709
new in 2025: €3,709
- Other operating charges -€1,888
down €1,888 (-23.6%), from €8,015 to €6,127
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 | €1,229,246 | €1,182,501 | -€46,745 | -3.8% |
| Fixed assets | 21/28 | €1,221,065 | €1,166,453 | -€54,612 | -4.5% |
| Tangible fixed assets | 22/27 | €1,221,065 | €1,166,453 | -€54,612 | -4.5% |
| Land and buildings | 22 | €1,221,065 | €1,166,453 | -€54,612 | -4.5% |
| Current assets | 29/58 | €8,181 | €16,048 | +€7,867 | +96.2% |
| Amounts receivable within one year | 40/41 | €127 | €11,067 | +€10,940 | +8642.2% |
| Trade receivables | 40 | - | €10,640 | +€10,640 | |
| Other amounts receivable | 41 | €127 | €427 | +€300 | +237.1% |
| Cash at bank and in hand | 54/58 | €7,176 | €3,781 | -€3,395 | -47.3% |
| Deferred charges and accrued income | 490/1 | €878 | €1,200 | +€321 | +36.6% |
| Total equity and liabilities | 10/49 | €1,229,246 | €1,182,501 | -€46,745 | -3.8% |
| Equity | 10/15 | -€2,363 | €12,474 | +€14,836 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,363 | €10,474 | +€14,836 | |
| Amounts payable | 17/49 | €1,231,609 | €1,170,027 | -€61,582 | -5.0% |
| Amounts payable after more than one year | 17 | €1,059,160 | €1,002,205 | -€56,955 | -5.4% |
| Financial debts | 170/4 | €1,034,160 | €977,205 | -€56,955 | -5.5% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €172,449 | €167,822 | -€4,626 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €54,668 | €56,955 | +€2,288 | +4.2% |
| Trade debts | 44 | €1,634 | €660 | -€974 | -59.6% |
| Suppliers | 440/4 | €1,634 | €660 | -€974 | -59.6% |
| Taxes, remuneration and social security | 45 | €34 | €3,709 | +€3,675 | +10672.9% |
| Taxes | 450/3 | €34 | €3,709 | +€3,675 | +10672.9% |
| Other amounts payable | 47/48 | €116,113 | €106,498 | -€9,615 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,175 | €54,612 | -€16,563 | -23.3% |
| Other operating charges | 640/8 | €8,015 | €6,127 | -€1,888 | -23.6% |
| Gross operating margin | 9900 | €132,865 | €126,559 | -€6,306 | -4.7% |
| Operating profit (loss) | 9901 | €53,675 | €65,819 | +€12,145 | +22.6% |
| Financial income | 75/76B | €74 | €0 | -€74 | -100.0% |
| Recurring financial income | 75 | €74 | €0 | -€74 | -100.0% |
| Financial charges | 65/66B | €58,111 | €47,274 | -€10,838 | -18.6% |
| Recurring financial charges | 65 | €58,111 | €47,274 | -€10,838 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,363 | €18,546 | +€22,908 | |
| Income taxes | 67/77 | - | €3,709 | +€3,709 | |
| Profit (loss) for the period | 9904 | -€4,363 | €14,836 | +€19,199 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,363 | €14,836 | +€19,199 |
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 7 October 2026 via checked.be.