IMOYA: 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.
What changed
IMOYA
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€16,223
2024 · -€671,101+€654,879
Equity
€258,949
2024 · €275,171-€16,223
Cash
€387
2024 · €248+€139
Balance sheet total
€10.4m
2024 · €13.3m-€2.9m
Largest movements
Assets
- Tangible fixed assets -€3.2m
no longer reported in 2025 (was €3.2m)
- Stocks and contracts +€271,845
up €271,845 (+3.8%), from €7.2m to €7.5m
Equity and liabilities
- Advances received -€1.5m
no longer reported in 2025 (was €1.5m)
- Debts after one year -€591,034
down €591,034 (-15.6%), from €3.8m to €3.2m
- Current portion of long-term debt -€332,306
no longer reported in 2025 (was €332,306)
- Other debts -€261,992
down €261,992 (-56.5%), from €463,453 to €201,461
- Provisions -€250,000
down €250,000 (-19.3%), from €1.3m to €1.0m
Income statement
- Provisions -€204,116
down €204,116 (-444.8%), from -€45,884 to -€250,000
- Financial charges -€136,962
down €136,962 (-37.3%), from €367,305 to €230,343
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.
Result 2024
-€671,101
Provisions
+€204,116
Other operating charges
-€31
Other operating items
+€313,977
Financial income
-€145
Financial charges
+€136,962
Result 2025
-€16,223
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.
From operations
-€2.4m
Investment
+€3.2m
Financing
-€798,800
Cash 2024
€248
From operations (derived)
-€2.4m
Net result for the year
-€16,223
Stocks and contracts
-€271,845
Receivables within one year
-€17,360
Smaller working-capital items
+€9,708
Provisions
-€250,000
Advances received
-€1.5m
Other debts
-€261,992
Accrued charges and deferred income
-€88,349
Investment (derived)
+€3.2m
Investment in fixed assets (net)
+€3.2m
Financing
-€798,800
Debts after one year
-€591,034
Current portion of long-term debt
-€332,306
Short-term financial debts
+€124,540
Cash 2025
€387
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,339,358 | €10,431,901 | -€2.9m | -21.8% |
| Fixed assets | 21/28 | €5,394,720 | €2,199,720 | -€3.2m | -59.2% |
| Tangible fixed assets | 22/27 | €3,195,000 | - | -€3.2m | |
| Other tangible fixed assets | 26 | €3,195,000 | - | -€3.2m | |
| Financial fixed assets | 28 | €2,199,720 | €2,199,720 | = | 0.0% |
| Affiliated companies | 280/1 | €2,199,720 | €2,199,720 | = | 0.0% |
| Participating interests | 280 | €2,199,720 | €2,199,720 | = | 0.0% |
| Current assets | 29/58 | €7,944,638 | €8,232,181 | +€287,543 | +3.6% |
| Stocks and contracts in progress | 3 | €7,243,178 | €7,515,023 | +€271,845 | +3.8% |
| Stocks | 30/36 | €7,243,178 | €7,515,023 | +€271,845 | +3.8% |
| Property held for sale | 35 | €7,243,178 | €7,515,023 | +€271,845 | +3.8% |
| Amounts receivable within one year | 40/41 | €697,208 | €714,568 | +€17,360 | +2.5% |
| Trade receivables | 40 | €23,490 | €40,850 | +€17,360 | +73.9% |
| Other amounts receivable | 41 | €673,718 | €673,718 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €248 | €387 | +€139 | +55.8% |
| Deferred charges and accrued income | 490/1 | €4,003 | €2,203 | -€1,801 | -45.0% |
| Total equity and liabilities | 10/49 | €13,339,358 | €10,431,901 | -€2.9m | -21.8% |
| Equity | 10/15 | €275,171 | €258,949 | -€16,223 | -5.9% |
| Contributions | 10/11 | €537,000 | €537,000 | = | 0.0% |
| Capital | 10 | €537,000 | €537,000 | = | 0.0% |
| Issued capital | 100 | €537,000 | €537,000 | = | 0.0% |
| Reserves | 13 | €53,700 | €53,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €53,700 | €53,700 | = | 0.0% |
| Legal reserve | 130 | €53,700 | €53,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€315,529 | -€331,751 | -€16,223 | -5.1% |
| Provisions and deferred taxes | 16 | €1,296,964 | €1,046,964 | -€250,000 | -19.3% |
| Provisions for liabilities and charges | 160/5 | €1,296,964 | €1,046,964 | -€250,000 | -19.3% |
| Major repairs and maintenance | 162 | €1,296,964 | €1,046,964 | -€250,000 | -19.3% |
| Amounts payable | 17/49 | €11,767,222 | €9,125,988 | -€2.6m | -22.4% |
| Amounts payable after more than one year | 17 | €3,789,221 | €3,198,187 | -€591,034 | -15.6% |
| Financial debts | 170/4 | €3,789,221 | €3,198,187 | -€591,034 | -15.6% |
| Subordinated loans | 170 | €2,861,338 | €3,198,187 | +€336,849 | +11.8% |
| Credit institutions | 173 | €927,883 | - | -€927,883 | |
| Amounts payable within one year | 42/48 | €7,867,991 | €5,906,140 | -€2.0m | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €332,306 | - | -€332,306 | |
| Financial debts | 43 | €4,815,160 | €4,939,700 | +€124,540 | +2.6% |
| Credit institutions | 430/8 | €4,815,160 | €4,939,700 | +€124,540 | +2.6% |
| Trade debts | 44 | €83,354 | €91,261 | +€7,907 | +9.5% |
| Suppliers | 440/4 | €83,354 | €91,261 | +€7,907 | +9.5% |
| Advances received on contracts in progress | 46 | €1,500,000 | - | -€1.5m | |
| Taxes, remuneration and social security | 45 | €673,718 | €673,718 | = | 0.0% |
| Taxes | 450/3 | €673,718 | €673,718 | = | 0.0% |
| Other amounts payable | 47/48 | €463,453 | €201,461 | -€261,992 | -56.5% |
| Accrued charges and deferred income | 492/3 | €110,010 | €21,661 | -€88,349 | -80.3% |
| Operating income | 70/76A | - | €4,044 | +€4,044 | |
| Non-recurring operating income | 76A | - | €4,044 | +€4,044 | |
| Operating charges | 60/66A | €304,032 | -€209,986 | -€514,018 | |
| Goods for resale, raw materials and consumables | 60 | €4,111 | -€25,991 | -€30,102 | |
| Purchases | 600/8 | €348 | €24,055 | +€23,707 | +6812.8% |
| Change in stocks: decrease (increase) | 609 | €3,763 | -€50,046 | -€53,809 | |
| Services and other goods | 61 | €110,015 | €65,007 | -€45,008 | -40.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€45,884 | -€250,000 | -€204,116 | -444.8% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Non-recurring operating charges | 66A | €234,823 | - | -€234,823 | |
| Operating profit (loss) | 9901 | -€304,032 | €214,030 | +€518,062 | |
| Financial income | 75/76B | €236 | €90 | -€145 | -61.7% |
| Recurring financial income | 75 | €236 | €90 | -€145 | -61.7% |
| Income from financial fixed assets | 750 | €235 | €90 | -€145 | -61.7% |
| Other financial income | 752/9 | €0 | - | -€0 | |
| Financial charges | 65/66B | €367,305 | €230,343 | -€136,962 | -37.3% |
| Recurring financial charges | 65 | €367,305 | €230,343 | -€136,962 | -37.3% |
| Debt charges | 650 | €345,974 | €208,623 | -€137,351 | -39.7% |
| Other financial charges | 652/9 | €21,331 | €21,720 | +€389 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€671,101 | -€16,223 | +€654,879 | +97.6% |
| Profit (loss) for the period | 9904 | -€671,101 | -€16,223 | +€654,879 | +97.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€671,101 | -€16,223 | +€654,879 | +97.6% |
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 29 September 2026 via checked.be.