I.M. SERVICE: what changed
I.M. SERVICE
Largest movements
- Cash +€5,238
up €5,238 (+60.3%), from €8,680 to €13,918
mainly Deferred charges and accrued income (+€4,054) and Receivables within one year (+€4,007)
- Deferred charges and accrued income -€4,054
down €4,054 (-20.0%), from €20,262 to €16,208
- Receivables within one year -€4,007
down €4,007 (-71.3%), from €5,622 to €1,615
of which Trade receivables: -€4,007
- Tangible fixed assets -€482
down €482 (-5.8%), from €8,278 to €7,796
of which Land and buildings: -€550
- Profit (loss) carried forward -€3,158
down €3,158 (-18.5%), from €17,046 to €13,888
- Trade debts +€1,038
up €1,038 (+20.7%), from €5,027 to €6,065
- Accrued charges and deferred income -€641
down €641 (-96.8%), from €662 to €21
- Other debts -€600
down €600 (-42.6%), from €1,408 to €808
- Gross operating margin -€4,102
down €4,102 (-54.1%), from €7,587 to €3,486
- Taxes -€743
down €743 (-38.4%), from €1,937 to €1,194
- Financial charges -€405
down €405 (-19.6%), from €2,064 to €1,659
- Depreciation +€83
up €83 (+2.2%), from €3,758 to €3,841
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 | €42,842 | €39,537 | -€3,305 | -7.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €8,278 | €7,796 | -€482 | -5.8% |
| Tangible fixed assets | 22/27 | €8,278 | €7,796 | -€482 | -5.8% |
| Land and buildings | 22 | €1,651 | €1,101 | -€550 | -33.3% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €6,627 | €6,695 | +€69 | +1.0% |
| Current assets | 29/58 | €34,564 | €31,741 | -€2,823 | -8.2% |
| Amounts receivable within one year | 40/41 | €5,622 | €1,615 | -€4,007 | -71.3% |
| Trade receivables | 40 | €5,622 | €1,615 | -€4,007 | -71.3% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €8,680 | €13,918 | +€5,238 | +60.3% |
| Deferred charges and accrued income | 490/1 | €20,262 | €16,208 | -€4,054 | -20.0% |
| Total equity and liabilities | 10/49 | €42,842 | €39,537 | -€3,305 | -7.7% |
| Equity | 10/15 | €25,106 | €21,948 | -€3,158 | -12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| 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 | €17,046 | €13,888 | -€3,158 | -18.5% |
| Amounts payable | 17/49 | €17,736 | €17,589 | -€147 | -0.8% |
| Amounts payable within one year | 42/48 | €17,074 | €17,568 | +€494 | +2.9% |
| Trade debts | 44 | €5,027 | €6,065 | +€1,038 | +20.7% |
| Suppliers | 440/4 | €5,027 | €6,065 | +€1,038 | +20.7% |
| Taxes, remuneration and social security | 45 | €10,638 | €10,694 | +€56 | +0.5% |
| Taxes | 450/3 | €8,438 | €8,494 | +€56 | +0.7% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €1,408 | €808 | -€600 | -42.6% |
| Accrued charges and deferred income | 492/3 | €662 | €21 | -€641 | -96.8% |
| Non-recurring operating income | 76A | €1,001 | - | -€1,001 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,758 | €3,841 | +€83 | +2.2% |
| Other operating charges | 640/8 | - | €0 | = | |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €7,587 | €3,486 | -€4,102 | -54.1% |
| Operating profit (loss) | 9901 | €3,830 | -€355 | -€4,185 | |
| Financial income | 75/76B | €71 | €50 | -€20 | -29.0% |
| Recurring financial income | 75 | €71 | €50 | -€20 | -29.0% |
| Financial charges | 65/66B | €2,064 | €1,659 | -€405 | -19.6% |
| Recurring financial charges | 65 | €2,064 | €1,659 | -€405 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €1,837 | -€1,964 | -€3,800 | |
| Income taxes | 67/77 | €1,937 | €1,194 | -€743 | -38.4% |
| Profit (loss) for the period | 9904 | -€100 | -€3,158 | -€3,057 | -3,046% |
| Profit (loss) for the period to be appropriated | 9905 | -€100 | -€3,158 | -€3,057 | -3,046% |
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 3 November 2026 via checked.be.