IN-MA SERVICES: 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.
IN-MA SERVICES
Largest movements
- Cash -€32,674
down €32,674 (-7.3%), from €447,333 to €414,658
mainly Net result for the year (-€43,301) and Debts after one year (-€14,230)
- Tangible fixed assets -€20,801
down €20,801 (-2.7%), from €760,758 to €739,958
of which Land and buildings: -€21,284
- Profit (loss) carried forward -€43,301
down €43,301 (-112%), from -€38,733 to -€82,033
- Debts after one year -€14,230
down €14,230 (-1.3%), from €1.1m to €1.1m
of which Financial debts: -€14,230
- Financial income -€9,557
down €9,557 (-94.9%), from €10,072 to €515
- Other operating charges -€4,411
down €4,411 (-81.0%), from €5,444 to €1,033
- Gross operating margin +€891
up €891 (+6.5%), from €13,808 to €14,699
- Purchases and services -€639
down €639 (-6.1%), from €10,545 to €9,906
- Turnover +€252
up €252 (+1.0%), from €24,353 to €24,605
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 | €1,250,500 | €1,190,510 | -€59,990 | -4.8% |
| Fixed assets | 21/28 | €760,758 | €739,958 | -€20,801 | -2.7% |
| Tangible fixed assets | 22/27 | €760,758 | €739,958 | -€20,801 | -2.7% |
| Land and buildings | 22 | €760,758 | €739,475 | -€21,284 | -2.8% |
| Furniture and vehicles | 24 | - | €483 | +€483 | |
| Current assets | 29/58 | €489,742 | €450,552 | -€39,190 | -8.0% |
| Amounts receivable within one year | 40/41 | €41,429 | €34,914 | -€6,515 | -15.7% |
| Trade receivables | 40 | €539 | €2,525 | +€1,986 | +368% |
| Other amounts receivable | 41 | €40,890 | €32,388 | -€8,502 | -20.8% |
| Cash at bank and in hand | 54/58 | €447,333 | €414,658 | -€32,674 | -7.3% |
| Deferred charges and accrued income | 490/1 | €980 | €980 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,250,500 | €1,190,510 | -€59,990 | -4.8% |
| Equity | 10/15 | €111,283 | €67,983 | -€43,301 | -38.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €50,016 | €50,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €40,016 | €40,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,733 | -€82,033 | -€43,301 | -112% |
| Amounts payable | 17/49 | €1,139,217 | €1,122,527 | -€16,690 | -1.5% |
| Amounts payable after more than one year | 17 | €1,112,825 | €1,098,595 | -€14,230 | -1.3% |
| Financial debts | 170/4 | €712,825 | €698,595 | -€14,230 | -2.0% |
| Other amounts payable | 178/9 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,332 | €21,572 | -€2,760 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €14,636 | €15,134 | +€498 | +3.4% |
| Trade debts | 44 | €6,096 | €2,838 | -€3,258 | -53.4% |
| Suppliers | 440/4 | €6,096 | €2,838 | -€3,258 | -53.4% |
| Taxes, remuneration and social security | 45 | €3,600 | €3,600 | = | 0.0% |
| Taxes | 450/3 | €3,600 | €3,600 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,060 | €2,360 | +€300 | +14.6% |
| Turnover | 70 | €24,353 | €24,605 | +€252 | +1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,545 | €9,906 | -€639 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,284 | €21,430 | +€146 | +0.7% |
| Other operating charges | 640/8 | €5,444 | €1,033 | -€4,411 | -81.0% |
| Gross operating margin | 9900 | €13,808 | €14,699 | +€891 | +6.5% |
| Operating profit (loss) | 9901 | -€12,919 | -€7,763 | +€5,156 | +39.9% |
| Financial income | 75/76B | €10,072 | €515 | -€9,557 | -94.9% |
| Recurring financial income | 75 | €10,072 | €515 | -€9,557 | -94.9% |
| Financial charges | 65/66B | €35,886 | €36,052 | +€167 | +0.5% |
| Recurring financial charges | 65 | €35,886 | €36,052 | +€167 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€38,733 | -€43,301 | -€4,568 | -11.8% |
| Profit (loss) for the period | 9904 | -€38,733 | -€43,301 | -€4,568 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,733 | -€43,301 | -€4,568 | -11.8% |
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 14 October 2026 via checked.be.