ISA IMERI: 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.
ISA IMERI
Largest movements
- Cash -€8,120
no longer reported in 2024 (was €8,120)
mainly Receivables within one year (-€7,736) and Tax, wage and social debts (-€5,364)
- Receivables within one year +€7,736
up €7,736 (+321%), from €2,413 to €10,149
of which Trade receivables: +€6,255
- Tangible fixed assets -€2,736
down €2,736 (-15.5%), from €17,682 to €14,946
of which Furniture and vehicles: -€2,736
- Current investments +€1,189
new in 2024: €1,189
- Profit (loss) carried forward +€8,425
up €8,425 (+134%), from €6,305 to €14,731
- Tax, wage and social debts -€5,364
down €5,364 (-85.1%), from €6,301 to €937
- Other debts -€3,136
no longer reported in 2024 (was €3,136)
- Trade debts -€1,856
no longer reported in 2024 (was €1,856)
- Purchases and services +€14,007
up €14,007 (+23.9%), from €58,583 to €72,590
- Staff costs -€10,936
no longer reported in 2024 (was €10,936)
- Gross operating margin -€9,514
down €9,514 (-42.8%), from €22,232 to €12,718
- Turnover +€4,493
up €4,493 (+5.6%), from €80,814 to €85,308
- Other operating charges -€1,433
no longer reported in 2024 (was €1,433)
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.
Derived cash bridge
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 | €28,215 | €26,284 | -€1,931 | -6.8% |
| Fixed assets | 21/28 | €17,682 | €14,946 | -€2,736 | -15.5% |
| Tangible fixed assets | 22/27 | €17,682 | €14,946 | -€2,736 | -15.5% |
| Plant, machinery and equipment | 23 | €1,246 | €1,246 | = | 0.0% |
| Furniture and vehicles | 24 | €16,436 | €13,700 | -€2,736 | -16.6% |
| Current assets | 29/58 | €10,533 | €11,338 | +€805 | +7.6% |
| Amounts receivable within one year | 40/41 | €2,413 | €10,149 | +€7,736 | +321% |
| Trade receivables | 40 | - | €6,255 | +€6,255 | |
| Other amounts receivable | 41 | €2,413 | €3,894 | +€1,481 | +61.4% |
| Current investments | 50/53 | - | €1,189 | +€1,189 | |
| Cash at bank and in hand | 54/58 | €8,120 | - | -€8,120 | |
| Total equity and liabilities | 10/49 | €28,215 | €26,284 | -€1,931 | -6.8% |
| Equity | 10/15 | €16,922 | €25,347 | +€8,425 | +49.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,617 | €9,617 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €9,617 | +€9,617 | |
| Reserves not available under the articles | 1311 | - | €9,617 | +€9,617 | |
| Distributable reserves | 133 | €9,617 | - | -€9,617 | |
| Profit (loss) carried forward | 14 | €6,305 | €14,731 | +€8,425 | +134% |
| Amounts payable | 17/49 | €11,293 | €937 | -€10,356 | -91.7% |
| Amounts payable within one year | 42/48 | €11,293 | €937 | -€10,356 | -91.7% |
| Trade debts | 44 | €1,856 | - | -€1,856 | |
| Suppliers | 440/4 | €1,856 | - | -€1,856 | |
| Taxes, remuneration and social security | 45 | €6,301 | €937 | -€5,364 | -85.1% |
| Taxes | 450/3 | €6,301 | €937 | -€5,364 | -85.1% |
| Other amounts payable | 47/48 | €3,136 | - | -€3,136 | |
| Turnover | 70 | €80,814 | €85,308 | +€4,493 | +5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,583 | €72,590 | +€14,007 | +23.9% |
| Remuneration, social security and pensions | 62 | €10,936 | - | -€10,936 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,736 | €3,809 | +€1,073 | +39.2% |
| Other operating charges | 640/8 | €1,433 | - | -€1,433 | |
| Gross operating margin | 9900 | €22,232 | €12,718 | -€9,514 | -42.8% |
| Operating profit (loss) | 9901 | €7,126 | €8,909 | +€1,783 | +25.0% |
| Financial charges | 65/66B | €821 | €484 | -€337 | -41.1% |
| Recurring financial charges | 65 | €0 | €141 | +€140 | +93,573% |
| Non-recurring financial charges | 66B | €821 | €343 | -€478 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €6,305 | €8,425 | +€2,120 | +33.6% |
| Profit (loss) for the period | 9904 | €6,305 | €8,425 | +€2,120 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,305 | €8,425 | +€2,120 | +33.6% |
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 16 October 2026 via checked.be.