I.M. SERVICES: 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.
I.M. SERVICES
Largest movements
- Cash -€2,299
down €2,299 (-88.3%), from €2,605 to €306
mainly Net result for the year (-€3,302) and Trade debts (-€387)
- Profit (loss) carried forward -€3,302
down €3,302 (-2.1%), from €160,444 to €157,142
- Contributions +€2,500
up €2,500 (+10.0%), from €25,000 to €27,500
of which Outside capital: +€27,500
- Reserves -€2,500
no longer reported in 2025 (was €2,500)
- Gross operating margin +€525
up €525 (+14.2%), from -€3,688 to -€3,163
- Financial charges +€41
up €41 (+41.8%), from €98 to €139
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 | €188,355 | €186,056 | -€2,299 | -1.2% |
| Fixed assets | 21/28 | €185,750 | €185,750 | = | 0.0% |
| Tangible fixed assets | 22/27 | €185,750 | €185,750 | = | 0.0% |
| Land and buildings | 22 | €185,750 | €185,750 | = | 0.0% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €2,605 | €306 | -€2,299 | -88.3% |
| Cash at bank and in hand | 54/58 | €2,605 | €306 | -€2,299 | -88.3% |
| Total equity and liabilities | 10/49 | €188,355 | €186,056 | -€2,299 | -1.2% |
| Equity | 10/15 | €187,944 | €184,642 | -€3,302 | -1.8% |
| Contributions | 10/11 | €25,000 | €27,500 | +€2,500 | +10.0% |
| Capital | 10 | €25,000 | - | -€25,000 | |
| Issued capital | 100 | €25,000 | - | -€25,000 | |
| Outside capital | 11 | - | €27,500 | +€27,500 | |
| Share premium | 1100/10 | - | €27,500 | +€27,500 | |
| Reserves | 13 | €2,500 | - | -€2,500 | |
| Non-distributable reserves | 130/1 | €2,500 | - | -€2,500 | |
| Legal reserve | 130 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | €160,444 | €157,142 | -€3,302 | -2.1% |
| Amounts payable | 17/49 | €411 | €1,414 | +€1,003 | +244.0% |
| Amounts payable within one year | 42/48 | €411 | €1,414 | +€1,003 | +244.0% |
| Trade debts | 44 | €387 | €0 | -€387 | -100.0% |
| Suppliers | 440/4 | €387 | €0 | -€387 | -100.0% |
| Other amounts payable | 47/48 | €24 | €1,414 | +€1,390 | +5791.7% |
| Gross operating margin | 9900 | -€3,688 | -€3,163 | +€525 | +14.2% |
| Operating profit (loss) | 9901 | -€3,688 | -€3,163 | +€525 | +14.2% |
| Financial charges | 65/66B | €98 | €139 | +€41 | +41.8% |
| Recurring financial charges | 65 | €98 | €139 | +€41 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,786 | -€3,302 | +€484 | +12.8% |
| Profit (loss) for the period | 9904 | -€3,786 | -€3,302 | +€484 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,786 | -€3,302 | +€484 | +12.8% |
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 5 October 2026 via checked.be.