IMRAN MAJ: 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 MAJ
Largest movements
- Receivables within one year +€20,375
up €20,375 (+46.8%), from €43,544 to €63,919
of which Trade receivables: +€11,257
- Cash -€18,825
down €18,825 (-61.4%), from €30,678 to €11,854
mainly Receivables within one year (-€20,375) and Trade debts (-€13,942)
- Tangible fixed assets -€4,150
down €4,150 (-48.6%), from €8,539 to €4,389
- Stocks and contracts -€2,413
down €2,413 (-29.3%), from €8,250 to €5,837
- Trade debts -€13,942
no longer reported in 2024 (was €13,942)
- Profit (loss) carried forward +€8,929
up €8,929 (+14.2%), from €62,809 to €71,738
- Taxes +€1,462
up €1,462 (+56.1%), from €2,604 to €4,065
- Gross operating margin -€871
down €871 (-4.8%), from €18,148 to €17,277
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,011 | €85,998 | -€5,013 | -5.5% |
| Fixed assets | 21/28 | €8,539 | €4,389 | -€4,150 | -48.6% |
| Tangible fixed assets | 22/27 | €8,539 | €4,389 | -€4,150 | -48.6% |
| Furniture and vehicles | 24 | €8,539 | €4,389 | -€4,150 | -48.6% |
| Current assets | 29/58 | €82,472 | €81,609 | -€863 | -1.0% |
| Stocks and contracts in progress | 3 | €8,250 | €5,837 | -€2,413 | -29.3% |
| Stocks | 30/36 | €8,250 | €5,837 | -€2,413 | -29.3% |
| Amounts receivable within one year | 40/41 | €43,544 | €63,919 | +€20,375 | +46.8% |
| Trade receivables | 40 | €23,169 | €34,426 | +€11,257 | +48.6% |
| Other amounts receivable | 41 | €20,376 | €29,493 | +€9,117 | +44.7% |
| Cash at bank and in hand | 54/58 | €30,678 | €11,854 | -€18,825 | -61.4% |
| Total equity and liabilities | 10/49 | €91,011 | €85,998 | -€5,013 | -5.5% |
| Equity | 10/15 | €77,069 | €85,998 | +€8,929 | +11.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,809 | €71,738 | +€8,929 | +14.2% |
| Amounts payable | 17/49 | €13,942 | - | -€13,942 | |
| Amounts payable within one year | 42/48 | €13,942 | - | -€13,942 | |
| Trade debts | 44 | €13,942 | - | -€13,942 | |
| Suppliers | 440/4 | €13,942 | - | -€13,942 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,150 | €4,150 | = | 0.0% |
| Other operating charges | 640/8 | €188 | €64 | -€124 | -66.1% |
| Gross operating margin | 9900 | €18,148 | €17,277 | -€871 | -4.8% |
| Operating profit (loss) | 9901 | €13,810 | €13,063 | -€746 | -5.4% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €115 | €74 | -€42 | -36.2% |
| Recurring financial charges | 65 | €115 | €74 | -€42 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €13,695 | €12,994 | -€701 | -5.1% |
| Income taxes | 67/77 | €2,604 | €4,065 | +€1,462 | +56.1% |
| Profit (loss) for the period | 9904 | €11,091 | €8,929 | -€2,162 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,091 | €8,929 | -€2,162 | -19.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.