IRMALE: 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.
IRMALE
Largest movements
- Current assets +€10,259
up €10,259 (+12.9%), from €79,633 to €89,892
of which Cash: +€6,961
- Tangible fixed assets -€5,576
down €5,576 (-50.8%), from €10,983 to €5,407
- Equity +€31,633
up €31,633, from -€14,446 to €17,187
of which Profit (loss) carried forward: +€31,633
- Debts within one year -€26,949
down €26,949 (-30.5%), from €88,324 to €61,375
of which Trade debts: -€34,994
- Purchases and services +€306,004
new in 2024: €306,004
- Gross operating margin +€66,005
up €66,005, from -€41,980 to €24,025
- Other operating charges +€9,143
new in 2024: €9,143
- Taxes +€3,660
new in 2024: €3,660
- Depreciation +€920
new in 2024: €920
From the 2021 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,616 | €95,299 | +€4,683 | +5.2% |
| Fixed assets | 21/28 | €10,983 | €5,407 | -€5,576 | -50.8% |
| Tangible fixed assets | 22/27 | €10,983 | €5,407 | -€5,576 | -50.8% |
| Plant, machinery and equipment | 23 | - | €5,407 | +€5,407 | |
| Current assets | 29/58 | €79,633 | €89,892 | +€10,259 | +12.9% |
| Stocks and contracts in progress | 3 | €70,419 | €72,407 | +€1,988 | +2.8% |
| Stocks | 30/36 | - | €72,407 | +€72,407 | |
| Amounts receivable within one year | 40/41 | €3,640 | €4,950 | +€1,310 | +36.0% |
| Trade receivables | 40 | - | €4,950 | +€4,950 | |
| Cash at bank and in hand | 54/58 | €4,867 | €11,828 | +€6,961 | +143.0% |
| Deferred charges and accrued income | 490/1 | - | €707 | +€707 | |
| Total equity and liabilities | 10/49 | €90,616 | €95,299 | +€4,683 | +5.2% |
| Equity | 10/15 | -€14,446 | €17,187 | +€31,633 | |
| Contributions | 10/11 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€34,898 | -€3,265 | +€31,633 | +90.6% |
| Amounts payable | 17/49 | €105,062 | €78,112 | -€26,950 | -25.7% |
| Amounts payable after more than one year | 17 | €16,738 | €16,737 | -€1 | 0.0% |
| Financial debts | 170/4 | - | €16,737 | +€16,737 | |
| Amounts payable within one year | 42/48 | €88,324 | €61,375 | -€26,949 | -30.5% |
| Trade debts | 44 | €49,466 | €14,472 | -€34,994 | -70.7% |
| Suppliers | 440/4 | - | €14,472 | +€14,472 | |
| Taxes, remuneration and social security | 45 | - | €15,630 | +€15,630 | |
| Taxes | 450/3 | - | €15,630 | +€15,630 | |
| Other amounts payable | 47/48 | - | €31,273 | +€31,273 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €306,004 | +€306,004 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €920 | +€920 | |
| Other operating charges | 640/8 | - | €9,143 | +€9,143 | |
| Gross operating margin | 9900 | -€41,980 | €24,025 | +€66,005 | |
| Operating profit (loss) | 9901 | -€42,741 | €13,962 | +€56,703 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | - | €798 | +€798 | |
| Recurring financial charges | 65 | €232 | €798 | +€566 | +244.0% |
| Profit (loss) for the period before taxes | 9903 | -€42,969 | €13,164 | +€56,133 | |
| Income taxes | 67/77 | - | €3,660 | +€3,660 | |
| Profit (loss) for the period | 9904 | -€42,969 | €9,504 | +€52,473 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,969 | €9,504 | +€52,473 |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.