IMRES: 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.
IMRES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€67,597
down €67,597 (-27.1%), from €249,042 to €181,445
- Profit (loss) carried forward +€52,644
up €52,644 (+7.3%), from €718,827 to €771,471
- Taxes +€10,056
up €10,056 (+110.4%), from €9,107 to €19,163
- Gross operating margin +€3,693
up €3,693 (+4.1%), from €90,277 to €93,970
- Depreciation -€1,841
down €1,841 (-26.1%), from €7,043 to €5,202
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 | €1,570,568 | €1,569,575 | -€993 | -0.1% |
| Fixed assets | 21/28 | €1,331,678 | €1,326,476 | -€5,202 | -0.4% |
| Tangible fixed assets | 22/27 | €417,964 | €412,762 | -€5,202 | -1.2% |
| Land and buildings | 22 | €416,014 | €411,462 | -€4,552 | -1.1% |
| Plant, machinery and equipment | 23 | €1,950 | €1,300 | -€650 | -33.3% |
| Financial fixed assets | 28 | €913,714 | €913,714 | = | 0.0% |
| Current assets | 29/58 | €238,890 | €243,099 | +€4,209 | +1.8% |
| Amounts receivable within one year | 40/41 | €165,859 | €165,859 | = | 0.0% |
| Other amounts receivable | 41 | €165,859 | €165,859 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,043 | €55,178 | -€10,865 | -16.5% |
| Deferred charges and accrued income | 490/1 | €6,988 | €22,062 | +€15,074 | +215.7% |
| Total equity and liabilities | 10/49 | €1,570,568 | €1,569,575 | -€993 | -0.1% |
| Equity | 10/15 | €1,304,145 | €1,356,789 | +€52,644 | +4.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €523,318 | €523,318 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €517,118 | €517,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | €718,827 | €771,471 | +€52,644 | +7.3% |
| Amounts payable | 17/49 | €266,423 | €212,786 | -€53,637 | -20.1% |
| Amounts payable within one year | 42/48 | €256,825 | €204,314 | -€52,511 | -20.4% |
| Trade debts | 44 | €2,042 | €2,164 | +€122 | +6.0% |
| Suppliers | 440/4 | €2,042 | €2,164 | +€122 | +6.0% |
| Taxes, remuneration and social security | 45 | €5,741 | €20,705 | +€14,964 | +260.7% |
| Taxes | 450/3 | €5,741 | €20,705 | +€14,964 | +260.7% |
| Other amounts payable | 47/48 | €249,042 | €181,445 | -€67,597 | -27.1% |
| Accrued charges and deferred income | 492/3 | €9,598 | €8,472 | -€1,126 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,043 | €5,202 | -€1,841 | -26.1% |
| Other operating charges | 640/8 | €16,863 | €16,553 | -€310 | -1.8% |
| Gross operating margin | 9900 | €90,277 | €93,970 | +€3,693 | +4.1% |
| Operating profit (loss) | 9901 | €66,371 | €72,215 | +€5,844 | +8.8% |
| Financial charges | 65/66B | €1,144 | €408 | -€736 | -64.3% |
| Recurring financial charges | 65 | €1,144 | €408 | -€736 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €65,227 | €71,807 | +€6,580 | +10.1% |
| Income taxes | 67/77 | €9,107 | €19,163 | +€10,056 | +110.4% |
| Profit (loss) for the period | 9904 | €56,120 | €52,644 | -€3,476 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,120 | €52,644 | -€3,476 | -6.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.