DIENSTENKANTOOR IMAC: what changed
DIENSTENKANTOOR IMAC
Largest movements
- Tangible fixed assets -€41,645
down €41,645 (-57.6%), from €72,328 to €30,683
of which Land and buildings: -€30,682
- Cash -€3,354
down €3,354 (-6.0%), from €56,078 to €52,725
mainly Debts after one year (-€20,051) and Net result for the year (-€19,949)
- Debts after one year -€20,051
down €20,051 (-42.9%), from €46,705 to €26,654
- Profit (loss) carried forward -€19,949
down €19,949, from €11,973 to -€7,976
- Tax, wage and social debts -€5,018
down €5,018 (-93.1%), from €5,387 to €369
- Gross operating margin +€3,954
up €3,954 (+18.5%), from €21,356 to €25,310
- Depreciation -€3,253
down €3,253 (-7.2%), from €44,898 to €41,645
- Financial charges -€1,981
down €1,981 (-51.2%), from €3,868 to €1,886
- Other operating charges -€1,116
down €1,116 (-41.8%), from €2,668 to €1,552
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,457 | €84,056 | -€44,401 | -34.6% |
| Fixed assets | 21/28 | €72,378 | €30,733 | -€41,645 | -57.5% |
| Tangible fixed assets | 22/27 | €72,328 | €30,683 | -€41,645 | -57.6% |
| Land and buildings | 22 | €61,364 | €30,682 | -€30,682 | -50.0% |
| Furniture and vehicles | 24 | €10,964 | €1 | -€10,963 | -100.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €56,078 | €53,322 | -€2,756 | -4.9% |
| Amounts receivable within one year | 40/41 | - | €598 | +€598 | |
| Trade receivables | 40 | - | €598 | +€598 | |
| Cash at bank and in hand | 54/58 | €56,078 | €52,725 | -€3,354 | -6.0% |
| Total equity and liabilities | 10/49 | €128,457 | €84,056 | -€44,401 | -34.6% |
| Equity | 10/15 | €55,969 | €36,020 | -€19,949 | -35.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,396 | €25,396 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26 | €26 | = | 0.0% |
| Reserves not available under the articles | 1311 | €26 | €26 | = | 0.0% |
| Distributable reserves | 133 | €25,370 | €25,370 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,973 | -€7,976 | -€19,949 | |
| Amounts payable | 17/49 | €72,488 | €48,036 | -€24,451 | -33.7% |
| Amounts payable after more than one year | 17 | €46,705 | €26,654 | -€20,051 | -42.9% |
| Financial debts | 170/4 | €46,705 | €26,654 | -€20,051 | -42.9% |
| Amounts payable within one year | 42/48 | €25,782 | €21,382 | -€4,400 | -17.1% |
| Financial debts | 43 | €19,182 | €19,849 | +€668 | +3.5% |
| Credit institutions | 430/8 | €19,182 | €19,849 | +€668 | +3.5% |
| Trade debts | 44 | €50 | - | -€50 | |
| Suppliers | 440/4 | €50 | - | -€50 | |
| Taxes, remuneration and social security | 45 | €5,387 | €369 | -€5,018 | -93.1% |
| Taxes | 450/3 | €5,387 | €369 | -€5,018 | -93.1% |
| Other amounts payable | 47/48 | €1,164 | €1,164 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,898 | €41,645 | -€3,253 | -7.2% |
| Other operating charges | 640/8 | €2,668 | €1,552 | -€1,116 | -41.8% |
| Gross operating margin | 9900 | €21,356 | €25,310 | +€3,954 | +18.5% |
| Operating profit (loss) | 9901 | -€26,210 | -€17,887 | +€8,323 | +31.8% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €3,868 | €1,886 | -€1,981 | -51.2% |
| Recurring financial charges | 65 | €3,868 | €1,886 | -€1,981 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | -€30,068 | -€19,773 | +€10,295 | +34.2% |
| Income taxes | 67/77 | €193 | €176 | -€17 | -8.8% |
| Profit (loss) for the period | 9904 | -€30,261 | -€19,949 | +€10,312 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,261 | -€19,949 | +€10,312 | +34.1% |
Next steps
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 7 November 2026 via checked.be.