Add Value IMC: what changed
Two fiscal 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.
Add Value IMC
Largest movements
- Tangible fixed assets -€14,032
down €14,032 (-28.7%), from €48,937 to €34,905
of which Furniture and vehicles: -€13,597
- Cash +€8,691
up €8,691 (+2323.1%), from €374 to €9,065
mainly Depreciation (+€14,032) and Other debts (+€13,444)
- Other debts +€13,444
up €13,444 (+42.6%), from €31,543 to €44,986
- Profit (loss) carried forward -€10,386
down €10,386 (-65.0%), from -€15,969 to -€26,355
- Debts after one year -€8,121
down €8,121 (-37.5%), from €21,656 to €13,535
- Trade debts -€1,892
down €1,892 (-68.8%), from €2,749 to €857
- Tax, wage and social debts +€1,537
up €1,537 (+372.0%), from €413 to €1,951
- Gross operating margin +€17,220
up €17,220, from -€10,547 to €6,673
- Taxes -€3,201
down €3,201 (-94.3%), from €3,394 to €193
- Other operating charges +€860
up €860 (+143.9%), from €598 to €1,458
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.
Cash bridge derived
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 | €56,264 | €51,155 | -€5,109 | -9.1% |
| Fixed assets | 21/28 | €48,937 | €34,905 | -€14,032 | -28.7% |
| Tangible fixed assets | 22/27 | €48,937 | €34,905 | -€14,032 | -28.7% |
| Plant, machinery and equipment | 23 | €435 | €0 | -€435 | -100.0% |
| Furniture and vehicles | 24 | €48,502 | €34,905 | -€13,597 | -28.0% |
| Current assets | 29/58 | €7,327 | €16,250 | +€8,923 | +121.8% |
| Amounts receivable within one year | 40/41 | €6,953 | €7,185 | +€232 | +3.3% |
| Trade receivables | 40 | €2,586 | €7,185 | +€4,599 | +177.8% |
| Other amounts receivable | 41 | €4,367 | €0 | -€4,367 | -100.0% |
| Cash at bank and in hand | 54/58 | €374 | €9,065 | +€8,691 | +2323.1% |
| Total equity and liabilities | 10/49 | €56,264 | €51,155 | -€5,109 | -9.1% |
| Equity | 10/15 | -€7,909 | -€18,295 | -€10,386 | -131.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| 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 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€15,969 | -€26,355 | -€10,386 | -65.0% |
| Amounts payable | 17/49 | €64,173 | €69,450 | +€5,277 | +8.2% |
| Amounts payable after more than one year | 17 | €21,656 | €13,535 | -€8,121 | -37.5% |
| Financial debts | 170/4 | €21,656 | €13,535 | -€8,121 | -37.5% |
| Amounts payable within one year | 42/48 | €42,517 | €55,915 | +€13,397 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €7,805 | €8,121 | +€316 | +4.0% |
| Financial debts | 43 | €7 | €0 | -€7 | -100.0% |
| Credit institutions | 430/8 | €7 | €0 | -€7 | -100.0% |
| Trade debts | 44 | €2,749 | €857 | -€1,892 | -68.8% |
| Suppliers | 440/4 | €2,749 | €857 | -€1,892 | -68.8% |
| Taxes, remuneration and social security | 45 | €413 | €1,951 | +€1,537 | +372.0% |
| Taxes | 450/3 | €413 | €1,951 | +€1,537 | +372.0% |
| Other amounts payable | 47/48 | €31,543 | €44,986 | +€13,444 | +42.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,037 | €14,032 | -€5 | 0.0% |
| Other operating charges | 640/8 | €598 | €1,458 | +€860 | +143.9% |
| Gross operating margin | 9900 | -€10,547 | €6,673 | +€17,220 | |
| Operating profit (loss) | 9901 | -€25,181 | -€8,817 | +€16,364 | +65.0% |
| Financial charges | 65/66B | €1,424 | €1,376 | -€49 | -3.4% |
| Recurring financial charges | 65 | €1,424 | €1,376 | -€49 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,605 | -€10,193 | +€16,413 | +61.7% |
| Income taxes | 67/77 | €3,394 | €193 | -€3,201 | -94.3% |
| Profit (loss) for the period | 9904 | -€29,999 | -€10,386 | +€19,614 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,999 | -€10,386 | +€19,614 | +65.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.