IMOTROC: 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.
IMOTROC
Largest movements
- Cash +€45,775
up €45,775 (+5076.8%), from €902 to €46,677
mainly Other debts (+€56,616) and Net result for the year (+€44,167)
- Tangible fixed assets +€32,079
up €32,079 (+4.3%), from €743,598 to €775,676
- Other debts +€56,616
up €56,616 (+402.6%), from €14,063 to €70,679
- Reserves +€44,167
up €44,167 (+114.9%), from €38,428 to €82,595
- Debts after one year -€30,445
down €30,445 (-5.2%), from €590,466 to €560,021
- Taxes +€7,450
up €7,450 (+58.2%), from €12,798 to €20,248
- Depreciation -€6,090
down €6,090 (-15.3%), from €39,917 to €33,827
- Gross operating margin +€5,789
up €5,789 (+4.2%), from €137,416 to €143,205
- Financial charges -€2,274
down €2,274 (-8.9%), from €25,654 to €23,380
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 | €767,957 | €849,517 | +€81,560 | +10.6% |
| Fixed assets | 21/28 | €743,598 | €775,676 | +€32,079 | +4.3% |
| Tangible fixed assets | 22/27 | €743,598 | €775,676 | +€32,079 | +4.3% |
| Land and buildings | 22 | €743,598 | €775,676 | +€32,079 | +4.3% |
| Current assets | 29/58 | €24,359 | €73,840 | +€49,481 | +203.1% |
| Amounts receivable within one year | 40/41 | €17,100 | €20,688 | +€3,588 | +21.0% |
| Trade receivables | 40 | €13,000 | €0 | -€13,000 | -100.0% |
| Other amounts receivable | 41 | €4,100 | €20,688 | +€16,588 | +404.6% |
| Cash at bank and in hand | 54/58 | €902 | €46,677 | +€45,775 | +5076.8% |
| Deferred charges and accrued income | 490/1 | €6,358 | €6,476 | +€118 | +1.9% |
| Total equity and liabilities | 10/49 | €767,957 | €849,517 | +€81,560 | +10.6% |
| Equity | 10/15 | €79,080 | €123,247 | +€44,167 | +55.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,428 | €82,595 | +€44,167 | +114.9% |
| Distributable reserves | 133 | €38,428 | €82,595 | +€44,167 | +114.9% |
| Profit (loss) carried forward | 14 | €22,052 | €22,052 | = | 0.0% |
| Amounts payable | 17/49 | €688,877 | €726,270 | +€37,393 | +5.4% |
| Amounts payable after more than one year | 17 | €590,466 | €560,021 | -€30,445 | -5.2% |
| Financial debts | 170/4 | €590,466 | €560,021 | -€30,445 | -5.2% |
| Amounts payable within one year | 42/48 | €98,024 | €164,529 | +€66,505 | +67.8% |
| Current portion of amounts payable after more than one year | 42 | €59,885 | €65,672 | +€5,787 | +9.7% |
| Trade debts | 44 | €20,177 | €20,030 | -€147 | -0.7% |
| Suppliers | 440/4 | €20,177 | €20,030 | -€147 | -0.7% |
| Taxes, remuneration and social security | 45 | €3,898 | €8,148 | +€4,250 | +109.0% |
| Taxes | 450/3 | €3,898 | €8,148 | +€4,250 | +109.0% |
| Other amounts payable | 47/48 | €14,063 | €70,679 | +€56,616 | +402.6% |
| Accrued charges and deferred income | 492/3 | €387 | €1,720 | +€1,332 | +344.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,917 | €33,827 | -€6,090 | -15.3% |
| Other operating charges | 640/8 | €20,619 | €21,583 | +€964 | +4.7% |
| Gross operating margin | 9900 | €137,416 | €143,205 | +€5,789 | +4.2% |
| Operating profit (loss) | 9901 | €76,880 | €87,795 | +€10,915 | +14.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €25,654 | €23,380 | -€2,274 | -8.9% |
| Recurring financial charges | 65 | €25,654 | €23,380 | -€2,274 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €51,227 | €64,415 | +€13,189 | +25.7% |
| Income taxes | 67/77 | €12,798 | €20,248 | +€7,450 | +58.2% |
| Profit (loss) for the period | 9904 | €38,428 | €44,167 | +€5,738 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,428 | €44,167 | +€5,738 | +14.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.