IMRANE & SISTERS: 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.
IMRANE & SISTERS
Largest movements
- Cash -€5,611
down €5,611 (-75.3%), from €7,450 to €1,839
mainly Tax, wage and social debts (-€5,114) and Net result for the year (-€5,089)
- Receivables within one year +€1,275
up €1,275 (+19.5%), from €6,552 to €7,827
- Stocks and contracts -€754
down €754 (-41.7%), from €1,809 to €1,056
- Tangible fixed assets +€501
up €501 (+13.1%), from €3,814 to €4,315
of which Other tangible fixed assets: +€2,520
- Tax, wage and social debts -€5,114
down €5,114 (-52.3%), from €9,785 to €4,671
of which Remuneration and social security: -€5,168
- Profit (loss) carried forward -€5,089
down €5,089 (-12.4%), from -€40,986 to -€46,076
- Accrued charges and deferred income +€3,827
new in 2025: €3,827
- Trade debts +€1,788
up €1,788 (+3.4%), from €52,531 to €54,319
- Gross operating margin +€33,626
up €33,626 (+110%), from €30,539 to €64,165
- Staff costs +€18,566
up €18,566 (+40.7%), from €45,655 to €64,220
- Taxes -€6,249
no longer reported in 2025 (was €6,249)
- Other operating charges -€1,281
down €1,281 (-37.9%), from €3,383 to €2,102
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 | €21,330 | €16,741 | -€4,589 | -21.5% |
| Fixed assets | 21/28 | €5,518 | €6,020 | +€501 | +9.1% |
| Tangible fixed assets | 22/27 | €3,814 | €4,315 | +€501 | +13.1% |
| Plant, machinery and equipment | 23 | €1,124 | €717 | -€407 | -36.2% |
| Furniture and vehicles | 24 | €2,690 | €1,079 | -€1,612 | -59.9% |
| Other tangible fixed assets | 26 | - | €2,520 | +€2,520 | |
| Financial fixed assets | 28 | €1,704 | €1,704 | = | 0.0% |
| Current assets | 29/58 | €15,812 | €10,722 | -€5,090 | -32.2% |
| Stocks and contracts in progress | 3 | €1,809 | €1,056 | -€754 | -41.7% |
| Stocks | 30/36 | €1,809 | €1,056 | -€754 | -41.7% |
| Amounts receivable within one year | 40/41 | €6,552 | €7,827 | +€1,275 | +19.5% |
| Other amounts receivable | 41 | €6,552 | €7,827 | +€1,275 | +19.5% |
| Cash at bank and in hand | 54/58 | €7,450 | €1,839 | -€5,611 | -75.3% |
| Total equity and liabilities | 10/49 | €21,330 | €16,741 | -€4,589 | -21.5% |
| Equity | 10/15 | -€40,986 | -€46,076 | -€5,089 | -12.4% |
| Profit (loss) carried forward | 14 | -€40,986 | -€46,076 | -€5,089 | -12.4% |
| Amounts payable | 17/49 | €62,316 | €62,817 | +€501 | +0.8% |
| Amounts payable within one year | 42/48 | €62,316 | €58,990 | -€3,326 | -5.3% |
| Trade debts | 44 | €52,531 | €54,319 | +€1,788 | +3.4% |
| Suppliers | 440/4 | €52,531 | €54,319 | +€1,788 | +3.4% |
| Taxes, remuneration and social security | 45 | €9,785 | €4,671 | -€5,114 | -52.3% |
| Taxes | 450/3 | €4,618 | €4,671 | +€53 | +1.2% |
| Remuneration and social security | 454/9 | €5,168 | - | -€5,168 | |
| Accrued charges and deferred income | 492/3 | - | €3,827 | +€3,827 | |
| Remuneration, social security and pensions | 62 | €45,655 | €64,220 | +€18,566 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,262 | €2,364 | +€102 | +4.5% |
| Other operating charges | 640/8 | €3,383 | €2,102 | -€1,281 | -37.9% |
| Gross operating margin | 9900 | €30,539 | €64,165 | +€33,626 | +110% |
| Operating profit (loss) | 9901 | -€20,761 | -€4,522 | +€16,239 | +78.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.3% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.3% |
| Financial charges | 65/66B | €155 | €568 | +€413 | +266% |
| Recurring financial charges | 65 | €155 | €568 | +€413 | +266% |
| Profit (loss) for the period before taxes | 9903 | -€20,913 | -€5,089 | +€15,823 | +75.7% |
| Income taxes | 67/77 | €6,249 | - | -€6,249 | |
| Profit (loss) for the period | 9904 | -€27,162 | -€5,089 | +€22,072 | +81.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,162 | -€5,089 | +€22,072 | +81.3% |
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 21 October 2026 via checked.be.