IMOVERLY: 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.
IMOVERLY
Largest movements
- Tangible fixed assets -€48,633
down €48,633 (-6.0%), from €815,637 to €767,004
- Receivables after one year +€19,000
up €19,000 (+122.5%), from €15,511 to €34,511
- Debts after one year -€67,453
down €67,453 (-16.5%), from €409,898 to €342,445
of which Financial debts: -€38,743
- Profit (loss) carried forward +€65,036
up €65,036 (+24.2%), from -€268,844 to -€203,807
- Revaluation surpluses -€30,725
down €30,725 (-5.3%), from €581,852 to €551,128
- Gross operating margin +€16,939
up €16,939 (+21.2%), from €79,997 to €96,935
- Other operating charges +€2,791
up €2,791 (+76.4%), from €3,654 to €6,445
- Financial charges -€1,066
down €1,066 (-12.4%), from €8,612 to €7,546
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 | €832,134 | €802,812 | -€29,322 | -3.5% |
| Fixed assets | 21/28 | €816,167 | €767,534 | -€48,633 | -6.0% |
| Tangible fixed assets | 22/27 | €815,637 | €767,004 | -€48,633 | -6.0% |
| Land and buildings | 22 | €815,637 | €767,004 | -€48,633 | -6.0% |
| Financial fixed assets | 28 | €530 | €530 | = | 0.0% |
| Current assets | 29/58 | €15,967 | €35,278 | +€19,311 | +120.9% |
| Amounts receivable after more than one year | 29 | €15,511 | €34,511 | +€19,000 | +122.5% |
| Other amounts receivable | 291 | €15,511 | €34,511 | +€19,000 | +122.5% |
| Cash at bank and in hand | 54/58 | €456 | €767 | +€311 | +68.2% |
| Total equity and liabilities | 10/49 | €832,134 | €802,812 | -€29,322 | -3.5% |
| Equity | 10/15 | €375,009 | €409,320 | +€34,312 | +9.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €581,852 | €551,128 | -€30,725 | -5.3% |
| Profit (loss) carried forward | 14 | -€268,844 | -€203,807 | +€65,036 | +24.2% |
| Amounts payable | 17/49 | €457,125 | €393,491 | -€63,634 | -13.9% |
| Amounts payable after more than one year | 17 | €409,898 | €342,445 | -€67,453 | -16.5% |
| Financial debts | 170/4 | €214,102 | €175,359 | -€38,743 | -18.1% |
| Other amounts payable | 178/9 | €195,795 | €167,086 | -€28,709 | -14.7% |
| Amounts payable within one year | 42/48 | €47,228 | €51,046 | +€3,819 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €37,646 | €38,743 | +€1,097 | +2.9% |
| Trade debts | 44 | €4,339 | €6,561 | +€2,222 | +51.2% |
| Suppliers | 440/4 | €4,339 | €6,561 | +€2,222 | +51.2% |
| Other amounts payable | 47/48 | €5,242 | €5,742 | +€500 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,633 | €48,633 | = | 0.0% |
| Other operating charges | 640/8 | €3,654 | €6,445 | +€2,791 | +76.4% |
| Gross operating margin | 9900 | €79,997 | €96,935 | +€16,939 | +21.2% |
| Operating profit (loss) | 9901 | €27,710 | €41,858 | +€14,148 | +51.1% |
| Financial charges | 65/66B | €8,612 | €7,546 | -€1,066 | -12.4% |
| Recurring financial charges | 65 | €8,612 | €7,546 | -€1,066 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €19,098 | €34,312 | +€15,214 | +79.7% |
| Profit (loss) for the period | 9904 | €19,098 | €34,312 | +€15,214 | +79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,098 | €34,312 | +€15,214 | +79.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.