IRMANO: 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.
IRMANO
Largest movements
- Cash +€298
up €298 (+250.4%), from €119 to €417
mainly Trade debts (+€1,289) and Other debts (+€23)
- Receivables within one year +€150
up €150 (+1.7%), from €8,669 to €8,819
of which Other amounts receivable: +€150
- Trade debts +€1,289
new in 2024: €1,289
- Profit (loss) carried forward -€847
down €847 (-23.9%), from €3,537 to €2,690
- Gross operating margin +€1,563
up €1,563 (+83.4%), from -€1,874 to -€311
- Financial charges +€76
up €76 (+126.7%), from €60 to €136
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,904 | €9,370 | +€466 | +5.2% |
| Current assets | 29/58 | €8,904 | €9,370 | +€466 | +5.2% |
| Stocks and contracts in progress | 3 | €116 | €134 | +€18 | +15.5% |
| Stocks | 30/36 | €116 | €134 | +€18 | +15.5% |
| Amounts receivable within one year | 40/41 | €8,669 | €8,819 | +€150 | +1.7% |
| Trade receivables | 40 | €4,483 | €4,483 | = | 0.0% |
| Other amounts receivable | 41 | €4,186 | €4,336 | +€150 | +3.6% |
| Cash at bank and in hand | 54/58 | €119 | €417 | +€298 | +250.4% |
| Total equity and liabilities | 10/49 | €8,904 | €9,370 | +€466 | +5.2% |
| Equity | 10/15 | €7,537 | €6,690 | -€847 | -11.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,537 | €2,690 | -€847 | -23.9% |
| Amounts payable | 17/49 | €1,367 | €2,680 | +€1,313 | +96.0% |
| Amounts payable within one year | 42/48 | €1,367 | €2,680 | +€1,313 | +96.0% |
| Trade debts | 44 | - | €1,289 | +€1,289 | |
| Suppliers | 440/4 | - | €1,289 | +€1,289 | |
| Taxes, remuneration and social security | 45 | €1,367 | €1,368 | +€1 | +0.1% |
| Taxes | 450/3 | €1,367 | €1,368 | +€1 | +0.1% |
| Other amounts payable | 47/48 | - | €23 | +€23 | |
| Non-recurring operating charges | 66A | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€1,874 | -€311 | +€1,563 | +83.4% |
| Operating profit (loss) | 9901 | -€1,874 | -€711 | +€1,163 | +62.1% |
| Financial charges | 65/66B | €60 | €136 | +€76 | +126.7% |
| Recurring financial charges | 65 | €60 | €136 | +€76 | +126.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,934 | -€847 | +€1,087 | +56.2% |
| Profit (loss) for the period | 9904 | -€1,934 | -€847 | +€1,087 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,934 | -€847 | +€1,087 | +56.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.