Imso: 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.
Imso
Largest movements
- Cash +€10,680
up €10,680 (+950.2%), from €1,124 to €11,804
mainly Debts after one year (+€637,500)
- Debts after one year +€637,500
new in 2025: €637,500
- Other debts -€575,500
down €575,500 (-100.0%), from €575,500 to €0
- Profit (loss) carried forward -€44,239
down €44,239 (-10.7%), from -€412,639 to -€456,878
- Trade debts -€7,081
down €7,081 (-29.2%), from €24,268 to €17,187
- Other operating charges +€10,786
up €10,786 (+1019.0%), from €1,059 to €11,845
- Gross operating margin +€7,790
up €7,790, from -€5,097 to €2,693
- Financial charges -€4,633
down €4,633 (-11.7%), from €39,720 to €35,087
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 | €537,129 | €547,809 | +€10,680 | +2.0% |
| Fixed assets | 21/28 | €536,005 | €536,005 | = | 0.0% |
| Tangible fixed assets | 22/27 | €536,005 | €536,005 | = | 0.0% |
| Land and buildings | 22 | €536,005 | €536,005 | = | 0.0% |
| Current assets | 29/58 | €1,124 | €11,804 | +€10,680 | +950.2% |
| Cash at bank and in hand | 54/58 | €1,124 | €11,804 | +€10,680 | +950.2% |
| Total equity and liabilities | 10/49 | €537,129 | €547,809 | +€10,680 | +2.0% |
| Equity | 10/15 | -€62,639 | -€106,878 | -€44,239 | -70.6% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€412,639 | -€456,878 | -€44,239 | -10.7% |
| Amounts payable | 17/49 | €599,768 | €654,687 | +€54,919 | +9.2% |
| Amounts payable after more than one year | 17 | - | €637,500 | +€637,500 | |
| Other amounts payable | 178/9 | - | €637,500 | +€637,500 | |
| Amounts payable within one year | 42/48 | €599,768 | €17,187 | -€582,581 | -97.1% |
| Trade debts | 44 | €24,268 | €17,187 | -€7,081 | -29.2% |
| Suppliers | 440/4 | €24,268 | €17,187 | -€7,081 | -29.2% |
| Other amounts payable | 47/48 | €575,500 | €0 | -€575,500 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €10,900 | +€10,900 | |
| Other operating charges | 640/8 | €1,059 | €11,845 | +€10,786 | +1019.0% |
| Gross operating margin | 9900 | -€5,097 | €2,693 | +€7,790 | |
| Operating profit (loss) | 9901 | -€6,155 | -€9,151 | -€2,996 | -48.7% |
| Financial charges | 65/66B | €39,720 | €35,087 | -€4,633 | -11.7% |
| Recurring financial charges | 65 | €39,720 | €35,087 | -€4,633 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€45,875 | -€44,239 | +€1,636 | +3.6% |
| Profit (loss) for the period | 9904 | -€45,875 | -€44,239 | +€1,636 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,875 | -€44,239 | +€1,636 | +3.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.