I.M.S.S.: what changed
What changed
I.M.S.S.
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€34,366
2024 · -€16,009-€18,357
Equity
-€55,831
2024 · -€19,665-€36,166
Cash
€5,699
2024 · €6,706-€1,007
Balance sheet total
€356,625
2024 · €384,140-€27,515
Largest movements
Assets
- Receivables within one year -€20,451
down €20,451 (-38.1%), from €53,705 to €33,254
of which Other amounts receivable: -€19,200
- Tangible fixed assets -€6,076
down €6,076 (-1.9%), from €323,353 to €317,277
of which Land and buildings: -€3,398
Equity and liabilities
- Profit (loss) carried forward -€36,166
down €36,166 (-17.4%), from -€207,963 to -€244,129
- Other debts +€13,852
up €13,852 (+121%), from €11,403 to €25,255
- Debts after one year -€6,830
down €6,830 (-2.4%), from €286,830 to €280,000
Income statement
- Gross operating margin -€22,644
down €22,644, from €13,833 to -€8,811
- Other operating charges -€5,405
down €5,405 (-72.1%), from €7,500 to €2,096
- Financial charges +€1,064
up €1,064 (+16.0%), from €6,670 to €7,734
- Financial income -€619
down €619 (-20.1%), from €3,077 to €2,458
- Depreciation -€566
down €566 (-3.0%), from €18,748 to €18,182
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
-€16,009
Gross operating margin
-€22,644
Depreciation
+€566
Other operating charges
+€5,405
Financial income
-€619
Financial charges
-€1,064
Result 2025
-€34,366
raises the resultlowers the result
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
+€16,750
Investment
-€12,106
Financing
-€5,651
Cash 2024
€6,706
From operations (derived)
+€16,750
Net result for the year
-€34,366
Depreciation
+€18,182
Receivables within one year
+€20,451
Deferred charges and accrued income
-€19
Trade debts
-€279
Tax, wage and social debts
-€1,072
Other debts
+€13,852
Investment (derived)
-€12,106
Investment in fixed assets (net)
-€12,106
Financing
-€5,651
Debts after one year
-€6,830
Current portion of long-term debt
-€521
Short-term financial debts
+€3,500
Contributions, distributions and other
-€1,800
Cash 2025
€5,699
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €384,140 | €356,625 | -€27,515 | -7.2% |
| Fixed assets | 21/28 | €323,353 | €317,277 | -€6,076 | -1.9% |
| Tangible fixed assets | 22/27 | €323,353 | €317,277 | -€6,076 | -1.9% |
| Land and buildings | 22 | €308,004 | €304,606 | -€3,398 | -1.1% |
| Plant, machinery and equipment | 23 | €7,706 | €6,355 | -€1,351 | -17.5% |
| Furniture and vehicles | 24 | €7,424 | €6,316 | -€1,108 | -14.9% |
| Other tangible fixed assets | 26 | €219 | - | -€219 | |
| Current assets | 29/58 | €60,787 | €39,348 | -€21,439 | -35.3% |
| Amounts receivable within one year | 40/41 | €53,705 | €33,254 | -€20,451 | -38.1% |
| Trade receivables | 40 | €3,751 | €2,500 | -€1,251 | -33.4% |
| Other amounts receivable | 41 | €49,954 | €30,754 | -€19,200 | -38.4% |
| Cash at bank and in hand | 54/58 | €6,706 | €5,699 | -€1,007 | -15.0% |
| Deferred charges and accrued income | 490/1 | €376 | €395 | +€19 | +5.2% |
| Total equity and liabilities | 10/49 | €384,140 | €356,625 | -€27,515 | -7.2% |
| Equity | 10/15 | -€19,665 | -€55,831 | -€36,166 | -184% |
| Contributions | 10/11 | €131,300 | €131,300 | = | 0.0% |
| Reserves | 13 | €56,998 | €56,998 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €38,248 | €38,248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€207,963 | -€244,129 | -€36,166 | -17.4% |
| Amounts payable | 17/49 | €403,806 | €412,456 | +€8,651 | +2.1% |
| Amounts payable after more than one year | 17 | €286,830 | €280,000 | -€6,830 | -2.4% |
| Financial debts | 170/4 | €286,830 | €280,000 | -€6,830 | -2.4% |
| Amounts payable within one year | 42/48 | €116,976 | €132,456 | +€15,480 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €7,351 | €6,830 | -€521 | -7.1% |
| Financial debts | 43 | €96,000 | €99,500 | +€3,500 | +3.6% |
| Credit institutions | 430/8 | €96,000 | €99,500 | +€3,500 | +3.6% |
| Trade debts | 44 | €922 | €643 | -€279 | -30.2% |
| Suppliers | 440/4 | €922 | €643 | -€279 | -30.2% |
| Taxes, remuneration and social security | 45 | €1,300 | €228 | -€1,072 | -82.5% |
| Taxes | 450/3 | - | €228 | +€228 | |
| Remuneration and social security | 454/9 | €1,300 | - | -€1,300 | |
| Other amounts payable | 47/48 | €11,403 | €25,255 | +€13,852 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,748 | €18,182 | -€566 | -3.0% |
| Other operating charges | 640/8 | €7,500 | €2,096 | -€5,405 | -72.1% |
| Gross operating margin | 9900 | €13,833 | -€8,811 | -€22,644 | |
| Operating profit (loss) | 9901 | -€12,416 | -€29,089 | -€16,673 | -134% |
| Financial income | 75/76B | €3,077 | €2,458 | -€619 | -20.1% |
| Recurring financial income | 75 | €3,077 | €2,458 | -€619 | -20.1% |
| Financial charges | 65/66B | €6,670 | €7,734 | +€1,064 | +16.0% |
| Recurring financial charges | 65 | €6,670 | €7,734 | +€1,064 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,009 | -€34,366 | -€18,357 | -115% |
| Profit (loss) for the period | 9904 | -€16,009 | -€34,366 | -€18,357 | -115% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,009 | -€34,366 | -€18,357 | -115% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.