IMOTA: what changed
Two financial 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.
IMOTA
Largest movements
- Receivables within one year -€450,000
down €450,000 (-47.4%), from €950,000 to €500,000
- Tangible fixed assets +€351,767
up €351,767 (+26.0%), from €1.4m to €1.7m
of which Land and buildings: +€342,210
- Cash +€110,813
up €110,813 (+142.7%), from €77,654 to €188,467
mainly Receivables within one year (+€450,000) and Trade debts (+€101,055)
- Trade debts +€101,055
up €101,055 (+10691.6%), from €945 to €102,000
- Other debts -€93,832
down €93,832 (-8.1%), from €1.2m to €1.1m
- Staff costs -€12,664
down €12,664 (-95.8%), from €13,224 to €560
- Financial income -€9,440
down €9,440 (-31.4%), from €30,096 to €20,656
- Gross operating margin -€1,521
down €1,521 (-4.3%), from €35,158 to €33,637
- Financial charges -€1,212
down €1,212 (-2.7%), from €45,672 to €44,460
of which Financial charges: -€1,243
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 | €2,381,879 | €2,394,459 | +€12,580 | +0.5% |
| Fixed assets | 21/28 | €1,354,225 | €1,705,992 | +€351,767 | +26.0% |
| Tangible fixed assets | 22/27 | €1,354,225 | €1,705,992 | +€351,767 | +26.0% |
| Land and buildings | 22 | €1,337,296 | €1,679,506 | +€342,210 | +25.6% |
| Plant, machinery and equipment | 23 | €16,929 | €26,486 | +€9,557 | +56.5% |
| Current assets | 29/58 | €1,027,654 | €688,467 | -€339,187 | -33.0% |
| Amounts receivable within one year | 40/41 | €950,000 | €500,000 | -€450,000 | -47.4% |
| Other amounts receivable | 41 | €950,000 | €500,000 | -€450,000 | -47.4% |
| Cash at bank and in hand | 54/58 | €77,654 | €188,467 | +€110,813 | +142.7% |
| Total equity and liabilities | 10/49 | €2,381,879 | €2,394,459 | +€12,580 | +0.5% |
| Equity | 10/15 | €1,211,400 | €1,217,097 | +€5,697 | +0.5% |
| Contributions | 10/11 | €1,153,300 | €1,153,300 | = | 0.0% |
| Capital | 10 | €1,153,300 | €1,153,300 | = | 0.0% |
| Issued capital | 100 | €1,153,300 | €1,153,300 | = | 0.0% |
| Reserves | 13 | €198,972 | €198,972 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,000 | €23,000 | = | 0.0% |
| Legal reserve | 130 | €23,000 | €23,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,937 | €7,937 | = | 0.0% |
| Distributable reserves | 133 | €168,035 | €168,035 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,872 | -€135,175 | +€5,697 | +4.0% |
| Amounts payable | 17/49 | €1,170,478 | €1,177,362 | +€6,884 | +0.6% |
| Amounts payable within one year | 42/48 | €1,170,478 | €1,177,362 | +€6,884 | +0.6% |
| Trade debts | 44 | €945 | €102,000 | +€101,055 | +10691.6% |
| Suppliers | 440/4 | €945 | €102,000 | +€101,055 | +10691.6% |
| Taxes, remuneration and social security | 45 | €13,566 | €13,226 | -€340 | -2.5% |
| Taxes | 450/3 | €13,566 | €13,226 | -€340 | -2.5% |
| Other amounts payable | 47/48 | €1,155,967 | €1,062,136 | -€93,832 | -8.1% |
| Remuneration, social security and pensions | 62 | €13,224 | €560 | -€12,664 | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,402 | €2,402 | = | 0.0% |
| Other operating charges | 640/8 | €1,481 | €1,174 | -€308 | -20.8% |
| Gross operating margin | 9900 | €35,158 | €33,637 | -€1,521 | -4.3% |
| Operating profit (loss) | 9901 | €18,051 | €29,501 | +€11,450 | +63.4% |
| Financial income | 75/76B | €30,096 | €20,656 | -€9,440 | -31.4% |
| Recurring financial income | 75 | €30,096 | €20,656 | -€9,440 | -31.4% |
| Financial charges | 65/66B | €45,672 | €44,460 | -€1,212 | -2.7% |
| Recurring financial charges | 65 | €45,658 | €44,415 | -€1,243 | -2.7% |
| Non-recurring financial charges | 66B | €14 | €45 | +€30 | +214.9% |
| Profit (loss) for the period before taxes | 9903 | €2,475 | €5,697 | +€3,222 | +130.2% |
| Profit (loss) for the period | 9904 | €2,475 | €5,697 | +€3,222 | +130.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,475 | €5,697 | +€3,222 | +130.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.