IMRAN: 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.
IMRAN
Largest movements
- Cash +€5,276
up €5,276 (+212.3%), from €2,485 to €7,761
mainly Net result for the year (+€8,940) and Tax, wage and social debts (+€4,021)
- Receivables within one year -€2,652
down €2,652 (-60.1%), from €4,410 to €1,759
- Stocks and contracts +€2,140
up €2,140 (+9.7%), from €22,006 to €24,146
- Tangible fixed assets -€1,354
down €1,354 (-40.0%), from €3,384 to €2,030
- Other debts -€13,250
down €13,250 (-42.6%), from €31,131 to €17,881
- Profit (loss) carried forward +€8,940
up €8,940 (+46.7%), from -€19,151 to -€10,211
- Tax, wage and social debts +€4,021
up €4,021 (+191.8%), from €2,096 to €6,117
of which Taxes: +€4,353
- Trade debts +€3,700
up €3,700 (+37.1%), from €9,972 to €13,672
- Depreciation -€3,866
down €3,866 (-74.1%), from €5,219 to €1,354
- Gross operating margin -€3,827
down €3,827 (-13.4%), from €28,604 to €24,776
- Financial charges -€1,978
down €1,978 (-90.9%), from €2,177 to €199
- Taxes +€1,273
up €1,273 (+100.0%), from €1,274 to €2,547
- Staff costs -€1,042
down €1,042 (-8.8%), from €11,887 to €10,846
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 | €32,286 | €35,697 | +€3,411 | +10.6% |
| Fixed assets | 21/28 | €3,384 | €2,030 | -€1,354 | -40.0% |
| Tangible fixed assets | 22/27 | €3,384 | €2,030 | -€1,354 | -40.0% |
| Other tangible fixed assets | 26 | €3,384 | €2,030 | -€1,354 | -40.0% |
| Current assets | 29/58 | €28,902 | €33,666 | +€4,764 | +16.5% |
| Stocks and contracts in progress | 3 | €22,006 | €24,146 | +€2,140 | +9.7% |
| Stocks | 30/36 | €22,006 | €24,146 | +€2,140 | +9.7% |
| Amounts receivable within one year | 40/41 | €4,410 | €1,759 | -€2,652 | -60.1% |
| Other amounts receivable | 41 | €4,410 | €1,759 | -€2,652 | -60.1% |
| Cash at bank and in hand | 54/58 | €2,485 | €7,761 | +€5,276 | +212.3% |
| Total equity and liabilities | 10/49 | €32,286 | €35,697 | +€3,411 | +10.6% |
| Equity | 10/15 | -€11,913 | -€2,973 | +€8,940 | +75.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Share premium | 1100/10 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,038 | €1,038 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,038 | €1,038 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,038 | €1,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,151 | -€10,211 | +€8,940 | +46.7% |
| Amounts payable | 17/49 | €44,199 | €38,670 | -€5,529 | -12.5% |
| Amounts payable within one year | 42/48 | €43,199 | €37,670 | -€5,529 | -12.8% |
| Trade debts | 44 | €9,972 | €13,672 | +€3,700 | +37.1% |
| Suppliers | 440/4 | €9,972 | €13,672 | +€3,700 | +37.1% |
| Taxes, remuneration and social security | 45 | €2,096 | €6,117 | +€4,021 | +191.8% |
| Taxes | 450/3 | €1,093 | €5,446 | +€4,353 | +398.4% |
| Remuneration and social security | 454/9 | €1,003 | €671 | -€332 | -33.1% |
| Other amounts payable | 47/48 | €31,131 | €17,881 | -€13,250 | -42.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €11,887 | €10,846 | -€1,042 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,219 | €1,354 | -€3,866 | -74.1% |
| Other operating charges | 640/8 | €1,330 | €1,437 | +€107 | +8.0% |
| Gross operating margin | 9900 | €28,604 | €24,776 | -€3,827 | -13.4% |
| Operating profit (loss) | 9901 | €10,167 | €11,140 | +€973 | +9.6% |
| Financial income | 75/76B | €623 | €545 | -€78 | -12.5% |
| Recurring financial income | 75 | €623 | €545 | -€78 | -12.5% |
| Financial charges | 65/66B | €2,177 | €199 | -€1,978 | -90.9% |
| Recurring financial charges | 65 | €2,177 | €199 | -€1,978 | -90.9% |
| Profit (loss) for the period before taxes | 9903 | €8,614 | €11,487 | +€2,873 | +33.4% |
| Income taxes | 67/77 | €1,274 | €2,547 | +€1,273 | +100.0% |
| Profit (loss) for the period | 9904 | €7,340 | €8,940 | +€1,600 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,340 | €8,940 | +€1,600 | +21.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.