IMOSTA: what changed
What changed
IMOSTA
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€137,753
2024 · €10,284+€127,469
Equity
€670,064
2024 · €532,310+€137,753
Cash
€65,133
2024 · €14,166+€50,968
Balance sheet total
€792,720
2024 · €723,517+€69,203
Largest movements
Assets
- Cash +€50,968
up €50,968 (+360%), from €14,166 to €65,133
mainly Net result for the year (+€137,753) and Depreciation (+€714)
- Receivables within one year +€18,816
up €18,816 (+308%), from €6,115 to €24,931
of which Trade receivables: +€19,319
Equity and liabilities
- Reserves +€140,000
up €140,000 (+28.2%), from €497,000 to €637,000
- Debts after one year -€45,500
down €45,500 (-32.5%), from €140,000 to €94,500
- Tax, wage and social debts -€22,033
down €22,033 (-59.1%), from €37,263 to €15,231
Income statement
- Financial income +€139,500
new in 2025: €139,500
- Gross operating margin -€16,887
down €16,887 (-58.7%), from €28,753 to €11,866
- Taxes -€4,536
down €4,536 (-70.7%), from €6,415 to €1,879
- Financial charges +€606
up €606 (+6.4%), from €9,538 to €10,145
- Depreciation +€292
up €292 (+69.1%), from €422 to €714
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€10,284
Gross operating margin
-€16,887
Depreciation
-€292
Other operating charges
+€118
Other operating items
+€1,100
Financial income
+€139,500
Financial charges
-€606
Taxes
+€4,536
Result 2025
€137,753
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€96,468
Investment
€0
Financing
-€45,500
Cash 2024
€14,166
From operations (derived)
+€96,468
Net result for the year
+€137,753
Depreciation
+€714
Receivables within one year
-€18,816
Smaller working-capital items
+€23
Trade debts
-€1,174
Tax, wage and social debts
-€22,033
Financing
-€45,500
Debts after one year
-€45,500
Cash 2025
€65,133
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €723,517 | €792,720 | +€69,203 | +9.6% |
| Fixed assets | 21/28 | €702,438 | €701,724 | -€714 | -0.1% |
| Tangible fixed assets | 22/27 | €4,330 | €3,617 | -€714 | -16.5% |
| Plant, machinery and equipment | 23 | €1,621 | €1,295 | -€327 | -20.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €2,709 | €2,322 | -€387 | -14.3% |
| Financial fixed assets | 28 | €698,108 | €698,108 | = | 0.0% |
| Current assets | 29/58 | €21,079 | €90,996 | +€69,917 | +332% |
| Amounts receivable within one year | 40/41 | €6,115 | €24,931 | +€18,816 | +308% |
| Trade receivables | 40 | €5,522 | €24,841 | +€19,319 | +350% |
| Other amounts receivable | 41 | €594 | €90 | -€504 | -84.8% |
| Cash at bank and in hand | 54/58 | €14,166 | €65,133 | +€50,968 | +360% |
| Deferred charges and accrued income | 490/1 | €798 | €931 | +€134 | +16.7% |
| Total equity and liabilities | 10/49 | €723,517 | €792,720 | +€69,203 | +9.6% |
| Equity | 10/15 | €532,310 | €670,064 | +€137,753 | +25.9% |
| Contributions | 10/11 | €32,644 | €32,644 | = | 0.0% |
| Reserves | 13 | €497,000 | €637,000 | +€140,000 | +28.2% |
| Distributable reserves | 133 | €497,000 | €637,000 | +€140,000 | +28.2% |
| Profit (loss) carried forward | 14 | €2,667 | €420 | -€2,247 | -84.3% |
| Amounts payable | 17/49 | €191,206 | €122,656 | -€68,550 | -35.9% |
| Amounts payable after more than one year | 17 | €140,000 | €94,500 | -€45,500 | -32.5% |
| Other amounts payable | 178/9 | €140,000 | €94,500 | -€45,500 | -32.5% |
| Amounts payable within one year | 42/48 | €42,849 | €19,798 | -€23,051 | -53.8% |
| Trade debts | 44 | €5,463 | €4,289 | -€1,174 | -21.5% |
| Suppliers | 440/4 | €5,463 | €4,289 | -€1,174 | -21.5% |
| Taxes, remuneration and social security | 45 | €37,263 | €15,231 | -€22,033 | -59.1% |
| Taxes | 450/3 | €37,263 | €15,231 | -€22,033 | -59.1% |
| Other amounts payable | 47/48 | €122 | €278 | +€156 | +127% |
| Accrued charges and deferred income | 492/3 | €8,357 | €8,359 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €422 | €714 | +€292 | +69.1% |
| Other operating charges | 640/8 | €993 | €875 | -€118 | -11.8% |
| Non-recurring operating charges | 66A | €1,100 | - | -€1,100 | |
| Gross operating margin | 9900 | €28,753 | €11,866 | -€16,887 | -58.7% |
| Operating profit (loss) | 9901 | €26,238 | €10,277 | -€15,961 | -60.8% |
| Financial income | 75/76B | - | €139,500 | +€139,500 | |
| Recurring financial income | 75 | - | €139,500 | +€139,500 | |
| Financial charges | 65/66B | €9,538 | €10,145 | +€606 | +6.4% |
| Recurring financial charges | 65 | €9,538 | €10,145 | +€606 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €16,699 | €139,632 | +€122,933 | +736% |
| Income taxes | 67/77 | €6,415 | €1,879 | -€4,536 | -70.7% |
| Profit (loss) for the period | 9904 | €10,284 | €137,753 | +€127,469 | +1,239% |
| Profit (loss) for the period to be appropriated | 9905 | €10,284 | €137,753 | +€127,469 | +1,239% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.