I & M Solutions: 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 Solutions
Largest movements
- Cash -€3,691
down €3,691 (-19.3%), from €19,159 to €15,468
mainly Net result for the year (-€5,241) and Tax, wage and social debts (-€1,007)
- Tangible fixed assets -€2,002
down €2,002 (-25.2%), from €7,945 to €5,943
- Receivables within one year +€430
up €430 (+3.5%), from €12,207 to €12,637
- Profit (loss) carried forward -€5,241
down €5,241 (-33.9%), from €15,482 to €10,241
- Trade debts +€1,046
up €1,046 (+744%), from €141 to €1,186
- Tax, wage and social debts -€1,007
down €1,007 (-14.0%), from €7,199 to €6,192
of which Taxes: -€2,757
- Gross operating margin -€14,801
down €14,801, from €11,984 to -€2,818
- Taxes -€2,216
no longer reported in 2025 (was €2,216)
- Depreciation +€469
up €469 (+30.6%), from €1,533 to €2,002
- Other operating charges -€213
down €213 (-45.4%), from €469 to €256
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 | €39,312 | €34,249 | -€5,064 | -12.9% |
| Fixed assets | 21/28 | €7,945 | €6,143 | -€1,802 | -22.7% |
| Tangible fixed assets | 22/27 | €7,945 | €5,943 | -€2,002 | -25.2% |
| Furniture and vehicles | 24 | €7,945 | €5,943 | -€2,002 | -25.2% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €31,367 | €28,106 | -€3,261 | -10.4% |
| Amounts receivable within one year | 40/41 | €12,207 | €12,637 | +€430 | +3.5% |
| Trade receivables | 40 | €12,207 | €12,637 | +€430 | +3.5% |
| Cash at bank and in hand | 54/58 | €19,159 | €15,468 | -€3,691 | -19.3% |
| Total equity and liabilities | 10/49 | €39,312 | €34,249 | -€5,064 | -12.9% |
| Equity | 10/15 | €21,482 | €16,241 | -€5,241 | -24.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,482 | €10,241 | -€5,241 | -33.9% |
| Amounts payable | 17/49 | €17,830 | €18,008 | +€178 | +1.0% |
| Amounts payable within one year | 42/48 | €17,830 | €18,008 | +€178 | +1.0% |
| Trade debts | 44 | €141 | €1,186 | +€1,046 | +744% |
| Suppliers | 440/4 | €141 | €1,186 | +€1,046 | +744% |
| Taxes, remuneration and social security | 45 | €7,199 | €6,192 | -€1,007 | -14.0% |
| Taxes | 450/3 | €7,199 | €4,442 | -€2,757 | -38.3% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €10,490 | €10,629 | +€139 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,533 | €2,002 | +€469 | +30.6% |
| Other operating charges | 640/8 | €469 | €256 | -€213 | -45.4% |
| Gross operating margin | 9900 | €11,984 | -€2,818 | -€14,801 | |
| Operating profit (loss) | 9901 | €9,981 | -€5,076 | -€15,058 | |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €142 | €180 | +€39 | +27.4% |
| Recurring financial charges | 65 | €142 | €180 | +€39 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €9,840 | -€5,241 | -€15,081 | |
| Income taxes | 67/77 | €2,216 | - | -€2,216 | |
| Profit (loss) for the period | 9904 | €7,624 | -€5,241 | -€12,865 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,624 | -€5,241 | -€12,865 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.