2IM: what changed
What changed
2IM
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€638,604
2024 · -€532,058-€106,546
Equity
€10.2m
2024 · €10.9m-€638,604
Cash
€34,112
2024 · €169,290-€135,179
Balance sheet total
€18.7m
2024 · €18.9m-€242,792
Largest movements
Assets
- Tangible fixed assets -€206,841
down €206,841 (-23.2%), from €892,565 to €685,724
of which Land and buildings: -€175,174
Equity and liabilities
- Profit (loss) carried forward -€638,604
down €638,604 (-13.4%), from -€4.8m to -€5.4m
- Other debts +€569,088
up €569,088 (+65.7%), from €865,820 to €1.4m
- Debts after one year -€239,356
down €239,356 (-3.7%), from €6.4m to €6.2m
Income statement
- Gross operating margin -€94,795
down €94,795 (-32.1%), from -€295,722 to -€390,516
- Taxes +€77,988
new in 2025: €77,988
- Financial income -€56,263
down €56,263 (-22.0%), from €256,261 to €199,997
- Depreciation +€44,387
up €44,387 (+25.0%), from €177,350 to €221,737
- Staff costs -€35,403
down €35,403 (-26.7%), from €132,587 to €97,183
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€532,058
Gross operating margin
-€94,795
Staff costs
+€35,403
Depreciation
-€44,387
Other operating charges
-€8,756
Other operating items
+€132,856
Financial income
-€56,263
Financial charges
+€7,384
Taxes
-€77,988
Result 2025
-€638,604
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€163,885
Investment
-€60,924
Financing
-€238,140
Cash 2024
€169,290
From operations (derived)
+€163,885
Net result for the year
-€638,604
Depreciation
+€221,737
Receivables within one year
-€53,200
Trade debts
+€63,155
Smaller working-capital items
+€1,709
Other debts
+€569,088
Investment (derived)
-€60,924
Investment in fixed assets (net)
-€60,924
Financing
-€238,140
Debts after one year
-€239,356
Current portion of long-term debt
+€1,216
Cash 2025
€34,112
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,912,615 | €18,669,823 | -€242,792 | -1.3% |
| Fixed assets | 21/28 | €12,452,265 | €12,291,451 | -€160,814 | -1.3% |
| Intangible fixed assets | 21 | €282 | €0 | -€282 | -100% |
| Tangible fixed assets | 22/27 | €892,565 | €685,724 | -€206,841 | -23.2% |
| Land and buildings | 22 | €835,086 | €659,912 | -€175,174 | -21.0% |
| Plant, machinery and equipment | 23 | €11,266 | €5,956 | -€5,310 | -47.1% |
| Furniture and vehicles | 24 | €46,214 | €19,856 | -€26,357 | -57.0% |
| Financial fixed assets | 28 | €11,559,418 | €11,605,727 | +€46,309 | +0.4% |
| Current assets | 29/58 | €6,460,350 | €6,378,371 | -€81,979 | -1.3% |
| Amounts receivable after more than one year | 29 | €4,973,927 | €4,973,927 | = | 0.0% |
| Other amounts receivable | 291 | €4,973,927 | €4,973,927 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,317,132 | €1,370,332 | +€53,200 | +4.0% |
| Trade receivables | 40 | €504,075 | €486,682 | -€17,394 | -3.5% |
| Other amounts receivable | 41 | €813,057 | €883,651 | +€70,594 | +8.7% |
| Cash at bank and in hand | 54/58 | €169,290 | €34,112 | -€135,179 | -79.9% |
| Total equity and liabilities | 10/49 | €18,912,615 | €18,669,823 | -€242,792 | -1.3% |
| Equity | 10/15 | €10,885,528 | €10,246,924 | -€638,604 | -5.9% |
| Contributions | 10/11 | €15,650,002 | €15,650,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,764,474 | -€5,403,078 | -€638,604 | -13.4% |
| Amounts payable | 17/49 | €8,027,087 | €8,422,899 | +€395,812 | +4.9% |
| Amounts payable after more than one year | 17 | €6,443,721 | €6,204,365 | -€239,356 | -3.7% |
| Financial debts | 170/4 | €6,443,721 | €6,204,365 | -€239,356 | -3.7% |
| Amounts payable within one year | 42/48 | €1,530,750 | €2,165,776 | +€635,025 | +41.5% |
| Current portion of amounts payable after more than one year | 42 | €438,140 | €439,356 | +€1,216 | +0.3% |
| Trade debts | 44 | €202,916 | €266,071 | +€63,155 | +31.1% |
| Suppliers | 440/4 | €202,916 | €266,071 | +€63,155 | +31.1% |
| Taxes, remuneration and social security | 45 | €23,874 | €25,439 | +€1,566 | +6.6% |
| Taxes | 450/3 | €1,195 | €1,882 | +€687 | +57.5% |
| Remuneration and social security | 454/9 | €22,679 | €23,557 | +€879 | +3.9% |
| Other amounts payable | 47/48 | €865,820 | €1,434,908 | +€569,088 | +65.7% |
| Accrued charges and deferred income | 492/3 | €52,616 | €52,759 | +€143 | +0.3% |
| Remuneration, social security and pensions | 62 | €132,587 | €97,183 | -€35,403 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177,350 | €221,737 | +€44,387 | +25.0% |
| Other operating charges | 640/8 | €10,000 | €18,756 | +€8,756 | +87.6% |
| Non-recurring operating charges | 66A | €132,856 | - | -€132,856 | |
| Gross operating margin | 9900 | -€295,722 | -€390,516 | -€94,795 | -32.1% |
| Operating profit (loss) | 9901 | -€748,514 | -€728,193 | +€20,321 | +2.7% |
| Financial income | 75/76B | €256,261 | €199,997 | -€56,263 | -22.0% |
| Recurring financial income | 75 | €256,261 | €199,997 | -€56,263 | -22.0% |
| Financial charges | 65/66B | €39,804 | €32,420 | -€7,384 | -18.6% |
| Recurring financial charges | 65 | €39,804 | €32,420 | -€7,384 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€532,058 | -€560,616 | -€28,558 | -5.4% |
| Income taxes | 67/77 | - | €77,988 | +€77,988 | |
| Profit (loss) for the period | 9904 | -€532,058 | -€638,604 | -€106,546 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€532,058 | -€638,604 | -€106,546 | -20.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.