IMOSTI: 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.
IMOSTI
Largest movements
- Receivables within one year +€241,660
up €241,660 (+98.7%), from €244,812 to €486,471
of which Trade receivables: +€258,000
- Other debts +€151,450
up €151,450 (+189.2%), from €80,060 to €231,510
- Trade debts +€90,000
up €90,000 (+56.2%), from €160,226 to €250,226
- Gross operating margin +€128,178
up €128,178 (+322.4%), from €39,756 to €167,934
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 | €542,006 | €783,652 | +€241,646 | +44.6% |
| Fixed assets | 21/28 | €297,000 | €297,000 | = | 0.0% |
| Financial fixed assets | 28 | €297,000 | €297,000 | = | 0.0% |
| Current assets | 29/58 | €245,006 | €486,652 | +€241,646 | +98.6% |
| Amounts receivable within one year | 40/41 | €244,812 | €486,471 | +€241,660 | +98.7% |
| Trade receivables | 40 | €212,991 | €470,991 | +€258,000 | +121.1% |
| Other amounts receivable | 41 | €31,821 | €15,481 | -€16,340 | -51.4% |
| Cash at bank and in hand | 54/58 | €195 | €181 | -€14 | -7.2% |
| Total equity and liabilities | 10/49 | €542,006 | €783,652 | +€241,646 | +44.6% |
| Equity | 10/15 | €301,134 | €301,277 | +€143 | 0.0% |
| Contributions | 10/11 | €197,878 | €197,878 | = | 0.0% |
| Reserves | 13 | €101,525 | €101,525 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,525 | €6,525 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,525 | €6,525 | = | 0.0% |
| Distributable reserves | 133 | €95,000 | €95,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,731 | €1,874 | +€143 | +8.3% |
| Amounts payable | 17/49 | €240,872 | €482,375 | +€241,502 | +100.3% |
| Amounts payable within one year | 42/48 | €240,872 | €482,375 | +€241,502 | +100.3% |
| Trade debts | 44 | €160,226 | €250,226 | +€90,000 | +56.2% |
| Suppliers | 440/4 | €160,226 | €250,226 | +€90,000 | +56.2% |
| Taxes, remuneration and social security | 45 | €587 | €639 | +€52 | +8.9% |
| Taxes | 450/3 | €587 | €639 | +€52 | +8.9% |
| Other amounts payable | 47/48 | €80,060 | €231,510 | +€151,450 | +189.2% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €39,756 | €167,934 | +€128,178 | +322.4% |
| Operating profit (loss) | 9901 | €39,369 | €167,934 | +€128,565 | +326.6% |
| Financial charges | 65/66B | €175 | €239 | +€63 | +36.2% |
| Recurring financial charges | 65 | €175 | €239 | +€63 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €39,194 | €167,696 | +€128,502 | +327.9% |
| Income taxes | 67/77 | €52 | €52 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €39,142 | €167,643 | +€128,501 | +328.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,142 | €167,643 | +€128,501 | +328.3% |
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 30 September 2026 via checked.be.