X-IMUS: 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.
X-IMUS
Largest movements
- Cash +€37,141
up €37,141 (+70.4%), from €52,745 to €89,886
mainly Depreciation (+€79,875) and Tax, wage and social debts (+€29,116)
- Deferred charges and accrued income -€21,100
down €21,100 (-94.0%), from €22,443 to €1,343
- Tangible fixed assets -€18,211
down €18,211 (-3.2%), from €567,876 to €549,665
of which Furniture and vehicles: -€34,707
- Debts after one year -€67,073
down €67,073 (-17.3%), from €388,674 to €321,601
- Tax, wage and social debts +€29,116
up €29,116 (+82.9%), from €35,131 to €64,247
of which Taxes: +€25,257
- Trade debts +€23,500
up €23,500 (+198%), from €11,872 to €35,372
- Reserves +€16,491
up €16,491 (+10.9%), from €151,970 to €168,461
- Other debts -€11,633
down €11,633 (-33.2%), from €35,050 to €23,417
- Turnover +€97,406
up €97,406 (+18.0%), from €540,564 to €637,970
- Purchases and services +€92,065
up €92,065 (+24.9%), from €369,024 to €461,089
- Gross operating margin +€20,444
up €20,444 (+9.8%), from €208,127 to €228,571
- Depreciation +€10,028
up €10,028 (+14.4%), from €69,848 to €79,875
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 | €709,508 | €702,159 | -€7,349 | -1.0% |
| Fixed assets | 21/28 | €571,076 | €552,865 | -€18,211 | -3.2% |
| Tangible fixed assets | 22/27 | €567,876 | €549,665 | -€18,211 | -3.2% |
| Plant, machinery and equipment | 23 | €19,367 | €24,505 | +€5,137 | +26.5% |
| Furniture and vehicles | 24 | €178,151 | €143,444 | -€34,707 | -19.5% |
| Leasing and similar rights | 25 | €304,989 | €274,747 | -€30,241 | -9.9% |
| Other tangible fixed assets | 26 | €65,368 | €106,968 | +€41,600 | +63.6% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €138,432 | €149,294 | +€10,861 | +7.8% |
| Amounts receivable within one year | 40/41 | €63,244 | €58,064 | -€5,180 | -8.2% |
| Trade receivables | 40 | €63,244 | €58,064 | -€5,180 | -8.2% |
| Cash at bank and in hand | 54/58 | €52,745 | €89,886 | +€37,141 | +70.4% |
| Deferred charges and accrued income | 490/1 | €22,443 | €1,343 | -€21,100 | -94.0% |
| Total equity and liabilities | 10/49 | €709,508 | €702,159 | -€7,349 | -1.0% |
| Equity | 10/15 | €173,970 | €190,461 | +€16,491 | +9.5% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €151,970 | €168,461 | +€16,491 | +10.9% |
| Distributable reserves | 133 | €151,970 | €168,461 | +€16,491 | +10.9% |
| Amounts payable | 17/49 | €535,538 | €511,698 | -€23,840 | -4.5% |
| Amounts payable after more than one year | 17 | €388,674 | €321,601 | -€67,073 | -17.3% |
| Financial debts | 170/4 | €388,674 | €321,601 | -€67,073 | -17.3% |
| Amounts payable within one year | 42/48 | €146,864 | €190,097 | +€43,232 | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €64,811 | €67,061 | +€2,250 | +3.5% |
| Trade debts | 44 | €11,872 | €35,372 | +€23,500 | +198% |
| Suppliers | 440/4 | €11,872 | €35,372 | +€23,500 | +198% |
| Taxes, remuneration and social security | 45 | €35,131 | €64,247 | +€29,116 | +82.9% |
| Taxes | 450/3 | €22,193 | €47,450 | +€25,257 | +114% |
| Remuneration and social security | 454/9 | €12,937 | €16,797 | +€3,859 | +29.8% |
| Other amounts payable | 47/48 | €35,050 | €23,417 | -€11,633 | -33.2% |
| Turnover | 70 | €540,564 | €637,970 | +€97,406 | +18.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €369,024 | €461,089 | +€92,065 | +24.9% |
| Remuneration, social security and pensions | 62 | €96,925 | €97,145 | +€220 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,848 | €79,875 | +€10,028 | +14.4% |
| Other operating charges | 640/8 | €1,837 | €1,901 | +€64 | +3.5% |
| Gross operating margin | 9900 | €208,127 | €228,571 | +€20,444 | +9.8% |
| Operating profit (loss) | 9901 | €39,517 | €49,650 | +€10,133 | +25.6% |
| Financial charges | 65/66B | €30,275 | €24,834 | -€5,442 | -18.0% |
| Recurring financial charges | 65 | €30,275 | €24,834 | -€5,442 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €9,241 | €24,816 | +€15,574 | +169% |
| Income taxes | 67/77 | €4,228 | €8,324 | +€4,096 | +96.9% |
| Profit (loss) for the period | 9904 | €5,013 | €16,491 | +€11,478 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €5,013 | €16,491 | +€11,478 | +229% |
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 28 October 2026 via checked.be.