IMRO INVEST: 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.
IMRO INVEST
Largest movements
- Cash -€4,900
down €4,900 (-92.6%), from €5,291 to €391
mainly Net result for the year (-€8,305) and Other debts (-€3,150)
- Receivables within one year -€1,944
down €1,944 (-12.7%), from €15,350 to €13,406
of which Other amounts receivable: -€2,320
- Reserves -€8,305
down €8,305 (-84.4%), from €9,837 to €1,532
- Tax, wage and social debts +€5,041
up €5,041 (+99.5%), from €5,066 to €10,106
- Other debts -€3,150
down €3,150 (-100%), from €3,150 to €0
- Trade debts -€429
down €429 (-73.0%), from €588 to €159
- Gross operating margin -€29,258
down €29,258, from €21,627 to -€7,630
- Taxes -€2,859
down €2,859 (-100%), from €2,859 to €0
- Other operating charges +€570
up €570, from €0 to €570
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 | €20,641 | €13,797 | -€6,844 | -33.2% |
| Current assets | 29/58 | €20,641 | €13,797 | -€6,844 | -33.2% |
| Amounts receivable within one year | 40/41 | €15,350 | €13,406 | -€1,944 | -12.7% |
| Trade receivables | 40 | - | €376 | +€376 | |
| Other amounts receivable | 41 | €15,350 | €13,030 | -€2,320 | -15.1% |
| Cash at bank and in hand | 54/58 | €5,291 | €391 | -€4,900 | -92.6% |
| Total equity and liabilities | 10/49 | €20,641 | €13,797 | -€6,844 | -33.2% |
| Equity | 10/15 | €11,837 | €3,532 | -€8,305 | -70.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,837 | €1,532 | -€8,305 | -84.4% |
| Distributable reserves | 133 | €9,837 | €1,532 | -€8,305 | -84.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,804 | €10,265 | +€1,461 | +16.6% |
| Amounts payable within one year | 42/48 | €8,804 | €10,265 | +€1,461 | +16.6% |
| Trade debts | 44 | €588 | €159 | -€429 | -73.0% |
| Suppliers | 440/4 | €588 | €159 | -€429 | -73.0% |
| Taxes, remuneration and social security | 45 | €5,066 | €10,106 | +€5,041 | +99.5% |
| Taxes | 450/3 | €5,066 | €10,106 | +€5,041 | +99.5% |
| Other amounts payable | 47/48 | €3,150 | €0 | -€3,150 | -100% |
| Other operating charges | 640/8 | €0 | €570 | +€570 | |
| Gross operating margin | 9900 | €21,627 | -€7,630 | -€29,258 | |
| Operating profit (loss) | 9901 | €21,627 | -€8,200 | -€29,828 | |
| Financial income | 75/76B | - | €153 | +€153 | |
| Recurring financial income | 75 | - | €153 | +€153 | |
| Financial charges | 65/66B | €284 | €258 | -€26 | -9.1% |
| Recurring financial charges | 65 | €284 | €258 | -€26 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €21,344 | -€8,305 | -€29,648 | |
| Income taxes | 67/77 | €2,859 | €0 | -€2,859 | -100% |
| Profit (loss) for the period | 9904 | €18,484 | -€8,305 | -€26,789 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,484 | -€8,305 | -€26,789 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.