I.M.C. CONSULT: 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.
I.M.C. CONSULT
Largest movements
- Receivables within one year -€511,180
down €511,180 (-92.3%), from €553,547 to €42,366
of which Other amounts receivable: -€501,628
- Receivables after one year +€410,000
new in 2025: €410,000
- Cash +€126,661
up €126,661 (+160%), from €79,373 to €206,034
mainly Receivables within one year (+€511,180) and Net result for the year (+€14,380)
- Reserves +€14,000
up €14,000 (+31.8%), from €44,060 to €58,060
of which Distributable reserves: +€15,860
- Other debts +€12,600
up €12,600 (+220%), from €5,716 to €18,316
- Financial charges -€637,705
down €637,705, from €637,595 to -€110
- Financial income +€9,467
up €9,467 (+17,357%), from €55 to €9,521
- Taxes +€4,209
up €4,209 (+136%), from €3,102 to €7,311
- Gross operating margin +€1,455
up €1,455 (+8.6%), from €16,948 to €18,403
- Depreciation +€295
up €295 (+5.8%), from €5,081 to €5,376
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 | €642,927 | €666,363 | +€23,436 | +3.6% |
| Fixed assets | 21/28 | €10,008 | €4,632 | -€5,376 | -53.7% |
| Tangible fixed assets | 22/27 | €10,008 | €4,632 | -€5,376 | -53.7% |
| Furniture and vehicles | 24 | €10,008 | €4,632 | -€5,376 | -53.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €632,920 | €661,731 | +€28,812 | +4.6% |
| Amounts receivable after more than one year | 29 | - | €410,000 | +€410,000 | |
| Other amounts receivable | 291 | - | €410,000 | +€410,000 | |
| Amounts receivable within one year | 40/41 | €553,547 | €42,366 | -€511,180 | -92.3% |
| Trade receivables | 40 | €21,780 | €12,228 | -€9,552 | -43.9% |
| Other amounts receivable | 41 | €531,767 | €30,138 | -€501,628 | -94.3% |
| Cash at bank and in hand | 54/58 | €79,373 | €206,034 | +€126,661 | +160% |
| Deferred charges and accrued income | 490/1 | - | €3,331 | +€3,331 | |
| Total equity and liabilities | 10/49 | €642,927 | €666,363 | +€23,436 | +3.6% |
| Equity | 10/15 | €626,357 | €640,737 | +€14,380 | +2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,060 | €58,060 | +€14,000 | +31.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €42,200 | €58,060 | +€15,860 | +37.6% |
| Profit (loss) carried forward | 14 | €576,097 | €576,477 | +€380 | +0.1% |
| Amounts payable | 17/49 | €16,570 | €25,626 | +€9,056 | +54.7% |
| Amounts payable within one year | 42/48 | €16,570 | €25,626 | +€9,056 | +54.7% |
| Trade debts | 44 | €645 | €0 | -€645 | -100% |
| Suppliers | 440/4 | €645 | €0 | -€645 | -100% |
| Taxes, remuneration and social security | 45 | €10,210 | €7,311 | -€2,899 | -28.4% |
| Taxes | 450/3 | €4,810 | €7,311 | +€2,501 | +52.0% |
| Remuneration and social security | 454/9 | €5,400 | €0 | -€5,400 | -100% |
| Other amounts payable | 47/48 | €5,716 | €18,316 | +€12,600 | +220% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,081 | €5,376 | +€295 | +5.8% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | €16,948 | €18,403 | +€1,455 | +8.6% |
| Operating profit (loss) | 9901 | €10,907 | €12,060 | +€1,153 | +10.6% |
| Financial income | 75/76B | €55 | €9,521 | +€9,467 | +17,357% |
| Recurring financial income | 75 | €55 | €9,521 | +€9,467 | +17,357% |
| Financial charges | 65/66B | €637,595 | -€110 | -€637,705 | |
| Recurring financial charges | 65 | €637,595 | -€110 | -€637,705 | |
| Profit (loss) for the period before taxes | 9903 | -€626,633 | €21,691 | +€648,324 | |
| Income taxes | 67/77 | €3,102 | €7,311 | +€4,209 | +136% |
| Profit (loss) for the period | 9904 | -€629,736 | €14,380 | +€644,115 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€629,736 | €14,380 | +€644,115 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.