IMROC: 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.
IMROC
Largest movements
- Tangible fixed assets -€22,880
down €22,880 (-10.3%), from €221,833 to €198,953
of which Land and buildings: -€21,499
- Receivables within one year -€15,000
no longer reported in 2025 (was €15,000)
- Reserves -€29,661
down €29,661 (-85.6%), from €34,661 to €5,000
of which Distributable reserves: -€29,661
- Other debts +€20,387
up €20,387 (+12.2%), from €167,371 to €187,758
- Trade debts -€19,437
no longer reported in 2025 (was €19,437)
- Profit (loss) carried forward -€9,678
new in 2025: -€9,678
- Gross operating margin -€27,732
down €27,732, from €20,459 to -€7,273
- Depreciation +€318
up €318 (+1.1%), from €29,738 to €30,056
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 | €289,109 | €250,720 | -€38,389 | -13.3% |
| Fixed assets | 21/28 | €241,904 | €219,024 | -€22,880 | -9.5% |
| Tangible fixed assets | 22/27 | €221,833 | €198,953 | -€22,880 | -10.3% |
| Land and buildings | 22 | €212,557 | €191,057 | -€21,499 | -10.1% |
| Plant, machinery and equipment | 23 | €5,524 | €4,143 | -€1,381 | -25.0% |
| Furniture and vehicles | 24 | €3,753 | €3,753 | = | 0.0% |
| Financial fixed assets | 28 | €20,071 | €20,071 | = | 0.0% |
| Current assets | 29/58 | €47,205 | €31,696 | -€15,509 | -32.9% |
| Amounts receivable within one year | 40/41 | €15,000 | - | -€15,000 | |
| Trade receivables | 40 | €15,000 | - | -€15,000 | |
| Cash at bank and in hand | 54/58 | €31,436 | €30,882 | -€554 | -1.8% |
| Deferred charges and accrued income | 490/1 | €769 | €814 | +€45 | +5.9% |
| Total equity and liabilities | 10/49 | €289,109 | €250,720 | -€38,389 | -13.3% |
| Equity | 10/15 | €84,661 | €45,322 | -€39,339 | -46.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €34,661 | €5,000 | -€29,661 | -85.6% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €29,661 | - | -€29,661 | |
| Profit (loss) carried forward | 14 | - | -€9,678 | -€9,678 | |
| Amounts payable | 17/49 | €204,448 | €205,398 | +€950 | +0.5% |
| Amounts payable after more than one year | 17 | €17,640 | €17,640 | = | 0.0% |
| Other amounts payable | 178/9 | €17,640 | €17,640 | = | 0.0% |
| Amounts payable within one year | 42/48 | €186,808 | €187,758 | +€950 | +0.5% |
| Trade debts | 44 | €19,437 | - | -€19,437 | |
| Suppliers | 440/4 | €19,437 | - | -€19,437 | |
| Other amounts payable | 47/48 | €167,371 | €187,758 | +€20,387 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,738 | €30,056 | +€318 | +1.1% |
| Other operating charges | 640/8 | €1,793 | €1,839 | +€46 | +2.6% |
| Gross operating margin | 9900 | €20,459 | -€7,273 | -€27,732 | |
| Operating profit (loss) | 9901 | -€11,071 | -€39,168 | -€28,096 | -253.8% |
| Financial income | 75/76B | €16 | €13 | -€3 | -16.9% |
| Recurring financial income | 75 | €16 | €13 | -€3 | -16.9% |
| Financial charges | 65/66B | €182 | €185 | +€3 | +1.5% |
| Recurring financial charges | 65 | €182 | €185 | +€3 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,238 | -€39,339 | -€28,102 | -250.1% |
| Profit (loss) for the period | 9904 | -€11,238 | -€39,339 | -€28,102 | -250.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,238 | -€39,339 | -€28,102 | -250.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.