I-MAN CONSULTING: what changed
I-MAN CONSULTING
Largest movements
- Current investments +€4.0m
new in 2025: €4.0m
- Receivables within one year +€390,750
up €390,750 (+104%), from €375,353 to €766,103
of which Other amounts receivable: +€374,197
- Financial fixed assets -€221,760
down €221,760 (-100%), from €221,760 to €0
- Cash -€79,636
down €79,636 (-35.9%), from €221,881 to €142,245
mainly Current investments (-€4.0m) and Debts after one year (-€1.0m)
- Tangible fixed assets -€58,043
down €58,043 (-37.0%), from €156,966 to €98,923
of which Furniture and vehicles: -€56,476
- Reserves +€4.5m
up €4.5m (+925%), from €487,446 to €5.0m
- Debts after one year -€1.0m
down €1.0m (-100%), from €1.0m to €0
of which Financial debts: -€1.0m
- Tax, wage and social debts +€450,373
up €450,373, from €0 to €450,373
- Profit (loss) carried forward +€158,701
up €158,701, from -€158,701 to €0
- Financial income +€5.2m
up €5.2m (+20,639%), from €25,005 to €5.2m
- Taxes +€450,734
up €450,734 (+12,662%), from €3,560 to €454,294
- Gross operating margin +€11,561
up €11,561 (+1,204%), from €960 to €12,522
- Other operating charges +€8,903
up €8,903 (+386%), from €2,308 to €11,210
- Financial charges -€7,588
down €7,588 (-48.8%), from €15,538 to €7,951
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 | €1,338,085 | €5,455,480 | +€4.1m | +308% |
| Fixed assets | 21/28 | €378,726 | €98,923 | -€279,803 | -73.9% |
| Tangible fixed assets | 22/27 | €156,966 | €98,923 | -€58,043 | -37.0% |
| Land and buildings | 22 | €3,052 | €2,035 | -€1,017 | -33.3% |
| Furniture and vehicles | 24 | €151,933 | €95,457 | -€56,476 | -37.2% |
| Other tangible fixed assets | 26 | €1,981 | €1,431 | -€550 | -27.8% |
| Financial fixed assets | 28 | €221,760 | €0 | -€221,760 | -100% |
| Current assets | 29/58 | €959,360 | €5,356,558 | +€4.4m | +458% |
| Amounts receivable after more than one year | 29 | €360,000 | €410,000 | +€50,000 | +13.9% |
| Other amounts receivable | 291 | €360,000 | €410,000 | +€50,000 | +13.9% |
| Amounts receivable within one year | 40/41 | €375,353 | €766,103 | +€390,750 | +104% |
| Trade receivables | 40 | €13,977 | €30,530 | +€16,553 | +118% |
| Other amounts receivable | 41 | €361,377 | €735,573 | +€374,197 | +104% |
| Current investments | 50/53 | - | €4,035,368 | +€4.0m | |
| Cash at bank and in hand | 54/58 | €221,881 | €142,245 | -€79,636 | -35.9% |
| Deferred charges and accrued income | 490/1 | €2,125 | €2,841 | +€716 | +33.7% |
| Total equity and liabilities | 10/49 | €1,338,085 | €5,455,480 | +€4.1m | +308% |
| Equity | 10/15 | €336,745 | €5,003,582 | +€4.7m | +1,386% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €487,446 | €4,995,582 | +€4.5m | +925% |
| Distributable reserves | 133 | €487,446 | €4,995,582 | +€4.5m | +925% |
| Profit (loss) carried forward | 14 | -€158,701 | €0 | +€158,701 | |
| Amounts payable | 17/49 | €1,001,340 | €451,899 | -€549,441 | -54.9% |
| Amounts payable after more than one year | 17 | €1,000,000 | €0 | -€1.0m | -100% |
| Financial debts | 170/4 | €1,000,000 | €0 | -€1.0m | -100% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,340 | €451,876 | +€450,536 | +33,621% |
| Trade debts | 44 | €1,340 | €1,504 | +€163 | +12.2% |
| Suppliers | 440/4 | €1,340 | €1,504 | +€163 | +12.2% |
| Taxes, remuneration and social security | 45 | €0 | €450,373 | +€450,373 | |
| Taxes | 450/3 | €0 | €450,373 | +€450,373 | |
| Accrued charges and deferred income | 492/3 | €0 | €23 | +€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,357 | €58,043 | -€314 | -0.5% |
| Other operating charges | 640/8 | €2,308 | €11,210 | +€8,903 | +386% |
| Gross operating margin | 9900 | €960 | €12,522 | +€11,561 | +1,204% |
| Operating profit (loss) | 9901 | -€59,705 | -€56,732 | +€2,973 | +5.0% |
| Financial income | 75/76B | €25,005 | €5,185,812 | +€5.2m | +20,639% |
| Recurring financial income | 75 | €25,005 | €5,185,812 | +€5.2m | +20,639% |
| Financial charges | 65/66B | €15,538 | €7,951 | -€7,588 | -48.8% |
| Recurring financial charges | 65 | €15,538 | €7,951 | -€7,588 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | -€50,239 | €5,121,130 | +€5.2m | |
| Income taxes | 67/77 | €3,560 | €454,294 | +€450,734 | +12,662% |
| Profit (loss) for the period | 9904 | -€53,798 | €4,666,836 | +€4.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,798 | €4,666,836 | +€4.7m |
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 7 November 2026 via checked.be.