IMRANE: 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.
IMRANE
Largest movements
- Intangible fixed assets +€84,977
new in 2023: €84,977
- Receivables within one year -€61,216
down €61,216 (-97.5%), from €62,806 to €1,590
of which Other amounts receivable: -€60,194
- Tangible fixed assets -€2,461
down €2,461 (-12.5%), from €19,755 to €17,294
of which Plant, machinery and equipment: -€1,858
- Cash -€1,840
down €1,840 (-19.8%), from €9,290 to €7,450
mainly Investment in fixed assets (net) (-€82,516) and Contributions, distributions and other (-€19,236)
- Provisions +€43,306
new in 2023: €43,306
- Profit (loss) carried forward -€22,186
down €22,186 (-54.0%), from €41,086 to €18,900
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Trade debts -€9,904
down €9,904 (-40.8%), from €24,254 to €14,350
- Debts after one year -€4,466
down €4,466 (-44.0%), from €10,156 to €5,690
- Turnover +€93,650
new in 2023: €93,650
- Staff costs +€16,227
up €16,227 (+79.9%), from €20,303 to €36,530
- Gross operating margin +€10,595
up €10,595 (+29.9%), from €35,385 to €45,980
- Depreciation -€9,450
no longer reported in 2023 (was €9,450)
- Financial income -€3,700
no longer reported in 2023 (was €3,700)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,750 | €120,891 | +€18,141 | +17.7% |
| Fixed assets | 21/28 | €19,815 | €102,331 | +€82,516 | +416.4% |
| Intangible fixed assets | 21 | - | €84,977 | +€84,977 | |
| Tangible fixed assets | 22/27 | €19,755 | €17,294 | -€2,461 | -12.5% |
| Plant, machinery and equipment | 23 | €2,787 | €929 | -€1,858 | -66.7% |
| Leasing and similar rights | 25 | €16,968 | €16,305 | -€663 | -3.9% |
| Assets under construction and advance payments | 27 | - | €60 | +€60 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €82,935 | €18,560 | -€64,375 | -77.6% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Stocks and contracts in progress | 3 | €10,151 | €9,520 | -€631 | -6.2% |
| Stocks | 30/36 | €10,151 | €9,520 | -€631 | -6.2% |
| Amounts receivable within one year | 40/41 | €62,806 | €1,590 | -€61,216 | -97.5% |
| Trade receivables | 40 | €2,612 | €1,590 | -€1,022 | -39.1% |
| Other amounts receivable | 41 | €60,194 | - | -€60,194 | |
| Cash at bank and in hand | 54/58 | €9,290 | €7,450 | -€1,840 | -19.8% |
| Deferred charges and accrued income | 490/1 | €688 | - | -€688 | |
| Total equity and liabilities | 10/49 | €102,750 | €120,891 | +€18,141 | +17.7% |
| Equity | 10/15 | €58,901 | €49,115 | -€9,786 | -16.6% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €11,615 | €11,615 | +€0 | 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% |
| Tax-exempt reserves | 132 | €9,755 | €9,755 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €41,086 | €18,900 | -€22,186 | -54.0% |
| Provisions and deferred taxes | 16 | - | €43,306 | +€43,306 | |
| Provisions for liabilities and charges | 160/5 | - | €43,306 | +€43,306 | |
| Environmental obligations | 163 | - | €43,306 | +€43,306 | |
| Amounts payable | 17/49 | €43,849 | €28,470 | -€15,379 | -35.1% |
| Amounts payable after more than one year | 17 | €10,156 | €5,690 | -€4,466 | -44.0% |
| Financial debts | 170/4 | €10,156 | €5,690 | -€4,466 | -44.0% |
| Amounts payable within one year | 42/48 | €33,693 | €22,780 | -€10,913 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €3,662 | €2,450 | -€1,212 | -33.1% |
| Trade debts | 44 | €24,254 | €14,350 | -€9,904 | -40.8% |
| Suppliers | 440/4 | €24,254 | €14,350 | -€9,904 | -40.8% |
| Taxes, remuneration and social security | 45 | €5,777 | €5,980 | +€203 | +3.5% |
| Taxes | 450/3 | €4,181 | €2,860 | -€1,321 | -31.6% |
| Remuneration and social security | 454/9 | €1,596 | €3,120 | +€1,524 | +95.4% |
| Turnover | 70 | - | €93,650 | +€93,650 | |
| Remuneration, social security and pensions | 62 | €20,303 | €36,530 | +€16,227 | +79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,450 | - | -€9,450 | |
| Other operating charges | 640/8 | €399 | - | -€399 | |
| Gross operating margin | 9900 | €35,385 | €45,980 | +€10,595 | +29.9% |
| Operating profit (loss) | 9901 | €5,233 | €9,450 | +€4,217 | +80.6% |
| Financial income | 75/76B | €3,700 | - | -€3,700 | |
| Recurring financial income | 75 | €3,700 | - | -€3,700 | |
| Financial charges | 65/66B | €1,111 | - | -€1,111 | |
| Recurring financial charges | 65 | €1,111 | - | -€1,111 | |
| Profit (loss) for the period before taxes | 9903 | €7,822 | €9,450 | +€1,628 | +20.8% |
| Income taxes | 67/77 | €2,567 | - | -€2,567 | |
| Profit (loss) for the period | 9904 | €5,255 | €9,450 | +€4,195 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,255 | €9,450 | +€4,195 | +79.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.