IRIMI: 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.
IRIMI
Largest movements
- Receivables after one year -€15,000
no longer reported in 2025 (was €15,000)
- Tangible fixed assets -€1,477
down €1,477 (-45.7%), from €3,233 to €1,756
of which Plant, machinery and equipment: -€913
- Short-term financial debts -€9,436
no longer reported in 2025 (was €9,436)
- Other debts +€8,295
up €8,295 (+883%), from €939 to €9,234
- Profit (loss) carried forward -€7,533
down €7,533 (-10.9%), from -€68,894 to -€76,427
- Current portion of long-term debt -€6,352
no longer reported in 2025 (was €6,352)
- Trade debts -€569
down €569 (-12.6%), from €4,526 to €3,956
- Gross operating margin +€3,682
up €3,682 (+43.3%), from -€8,496 to -€4,814
- Financial charges -€1,188
down €1,188 (-53.9%), from €2,204 to €1,015
- Depreciation -€532
down €532 (-26.5%), from €2,009 to €1,477
- Financial income -€525
no longer reported in 2025 (was €525)
- Other operating charges -€99
down €99 (-30.5%), from €325 to €226
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 | €30,282 | €14,156 | -€16,126 | -53.3% |
| Fixed assets | 21/28 | €3,233 | €1,756 | -€1,477 | -45.7% |
| Tangible fixed assets | 22/27 | €3,233 | €1,756 | -€1,477 | -45.7% |
| Plant, machinery and equipment | 23 | €2,493 | €1,580 | -€913 | -36.6% |
| Furniture and vehicles | 24 | €739 | €175 | -€564 | -76.3% |
| Current assets | 29/58 | €27,050 | €12,401 | -€14,649 | -54.2% |
| Amounts receivable after more than one year | 29 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 291 | €15,000 | - | -€15,000 | |
| Stocks and contracts in progress | 3 | €6,312 | €6,312 | = | 0.0% |
| Stocks | 30/36 | €6,312 | €6,312 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,738 | €5,996 | +€258 | +4.5% |
| Trade receivables | 40 | €5,738 | €5,738 | = | 0.0% |
| Other amounts receivable | 41 | - | €258 | +€258 | |
| Cash at bank and in hand | 54/58 | - | €85 | +€85 | |
| Deferred charges and accrued income | 490/1 | - | €8 | +€8 | |
| Total equity and liabilities | 10/49 | €30,282 | €14,156 | -€16,126 | -53.3% |
| Equity | 10/15 | €8,499 | €966 | -€7,533 | -88.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,193 | €71,193 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,333 | €8,333 | = | 0.0% |
| Distributable reserves | 133 | €61,000 | €61,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,894 | -€76,427 | -€7,533 | -10.9% |
| Amounts payable | 17/49 | €21,784 | €13,190 | -€8,594 | -39.4% |
| Amounts payable within one year | 42/48 | €21,784 | €13,190 | -€8,594 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €6,352 | - | -€6,352 | |
| Financial debts | 43 | €9,436 | - | -€9,436 | |
| Credit institutions | 430/8 | €9,436 | - | -€9,436 | |
| Trade debts | 44 | €4,526 | €3,956 | -€569 | -12.6% |
| Suppliers | 440/4 | €4,526 | €3,956 | -€569 | -12.6% |
| Taxes, remuneration and social security | 45 | €531 | - | -€531 | |
| Taxes | 450/3 | €531 | - | -€531 | |
| Other amounts payable | 47/48 | €939 | €9,234 | +€8,295 | +883% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,009 | €1,477 | -€532 | -26.5% |
| Other operating charges | 640/8 | €325 | €226 | -€99 | -30.5% |
| Gross operating margin | 9900 | -€8,496 | -€4,814 | +€3,682 | +43.3% |
| Operating profit (loss) | 9901 | -€10,830 | -€6,517 | +€4,313 | +39.8% |
| Financial income | 75/76B | €525 | - | -€525 | |
| Recurring financial income | 75 | €525 | - | -€525 | |
| Financial charges | 65/66B | €2,204 | €1,015 | -€1,188 | -53.9% |
| Recurring financial charges | 65 | €2,204 | €1,015 | -€1,188 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,509 | -€7,533 | +€4,976 | +39.8% |
| Profit (loss) for the period | 9904 | -€12,509 | -€7,533 | +€4,976 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,509 | -€7,533 | +€4,976 | +39.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.