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
- Tangible fixed assets -€34,190
down €34,190 (-6.0%), from €572,503 to €538,313
of which Land and buildings: -€20,330
- Receivables within one year +€6,050
up €6,050 (+341%), from €1,773 to €7,823
of which Trade receivables: +€6,050
- Debts after one year -€57,918
down €57,918 (-17.0%), from €341,518 to €283,600
- Other debts +€42,757
up €42,757 (+29.2%), from €146,231 to €188,988
- Trade debts -€38,225
down €38,225 (-91.3%), from €41,877 to €3,652
- Profit (loss) carried forward +€22,828
up €22,828 (+72.6%), from -€31,459 to -€8,631
- Gross operating margin +€18,749
up €18,749 (+40.3%), from €46,519 to €65,268
- Other operating charges -€4,092
down €4,092 (-86.3%), from €4,741 to €649
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.
Derived cash bridge
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 | €593,446 | €563,864 | -€29,582 | -5.0% |
| Fixed assets | 21/28 | €589,003 | €554,813 | -€34,190 | -5.8% |
| Tangible fixed assets | 22/27 | €572,503 | €538,313 | -€34,190 | -6.0% |
| Land and buildings | 22 | €503,855 | €483,525 | -€20,330 | -4.0% |
| Plant, machinery and equipment | 23 | €62,314 | €51,000 | -€11,314 | -18.2% |
| Furniture and vehicles | 24 | €1,733 | €0 | -€1,733 | -100.0% |
| Other tangible fixed assets | 26 | €4,601 | €3,789 | -€812 | -17.7% |
| Financial fixed assets | 28 | €16,500 | €16,500 | = | 0.0% |
| Current assets | 29/58 | €4,443 | €9,051 | +€4,608 | +104% |
| Amounts receivable within one year | 40/41 | €1,773 | €7,823 | +€6,050 | +341% |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | €1,773 | €1,773 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €2,670 | €1,228 | -€1,442 | -54.0% |
| Total equity and liabilities | 10/49 | €593,446 | €563,864 | -€29,582 | -5.0% |
| Equity | 10/15 | -€4,179 | €18,649 | +€22,828 | |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Contributions outside capital | 11 | €24,800 | €24,800 | = | 0.0% |
| Other | 1109/19 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €2,480 | €2,480 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,480 | €2,480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,480 | €2,480 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,459 | -€8,631 | +€22,828 | +72.6% |
| Amounts payable | 17/49 | €597,625 | €545,215 | -€52,410 | -8.8% |
| Amounts payable after more than one year | 17 | €341,518 | €283,600 | -€57,918 | -17.0% |
| Financial debts | 170/4 | €341,518 | €283,600 | -€57,918 | -17.0% |
| Amounts payable within one year | 42/48 | €256,107 | €261,615 | +€5,508 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €65,070 | €65,692 | +€622 | +1.0% |
| Trade debts | 44 | €41,877 | €3,652 | -€38,225 | -91.3% |
| Suppliers | 440/4 | €41,877 | €3,652 | -€38,225 | -91.3% |
| Taxes, remuneration and social security | 45 | €2,929 | €3,283 | +€354 | +12.1% |
| Taxes | 450/3 | €2,929 | €3,283 | +€354 | +12.1% |
| Other amounts payable | 47/48 | €146,231 | €188,988 | +€42,757 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,475 | €34,190 | -€285 | -0.8% |
| Other operating charges | 640/8 | €4,741 | €649 | -€4,092 | -86.3% |
| Gross operating margin | 9900 | €46,519 | €65,268 | +€18,749 | +40.3% |
| Operating profit (loss) | 9901 | €7,303 | €30,429 | +€23,126 | +317% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €7,890 | €7,633 | -€257 | -3.3% |
| Recurring financial charges | 65 | €7,890 | €7,633 | -€257 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€587 | €22,828 | +€23,415 | |
| Profit (loss) for the period | 9904 | -€587 | €22,828 | +€23,415 | |
| Profit (loss) for the period to be appropriated | 9905 | -€587 | €22,828 | +€23,415 |
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 24 October 2026 via checked.be.