i-Man TEC: 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-Man TEC
Largest movements
- Tangible fixed assets +€41,413
up €41,413 (+562%), from €7,372 to €48,786
- Cash +€9,944
up €9,944 (+4.2%), from €236,337 to €246,281
mainly Net result for the year (+€112,172) and Depreciation (+€10,546)
- Receivables within one year -€6,574
down €6,574 (-15.0%), from €43,873 to €37,300
of which Trade receivables: -€6,579
- Reserves +€112,172
up €112,172 (+54.6%), from €205,274 to €317,446
- Tax, wage and social debts -€61,485
down €61,485 (-87.0%), from €70,708 to €9,223
- Trade debts -€4,412
down €4,412 (-81.0%), from €5,451 to €1,038
- Depreciation +€8,124
up €8,124 (+336%), from €2,421 to €10,546
- Taxes -€2,679
down €2,679 (-7.5%), from €35,674 to €32,996
- Gross operating margin -€2,121
down €2,121 (-1.3%), from €158,035 to €155,914
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 | €287,583 | €332,786 | +€45,203 | +15.7% |
| Fixed assets | 21/28 | €7,372 | €48,786 | +€41,413 | +562% |
| Tangible fixed assets | 22/27 | €7,372 | €48,786 | +€41,413 | +562% |
| Furniture and vehicles | 24 | €7,372 | €48,786 | +€41,413 | +562% |
| Current assets | 29/58 | €280,211 | €284,000 | +€3,790 | +1.4% |
| Amounts receivable within one year | 40/41 | €43,873 | €37,300 | -€6,574 | -15.0% |
| Trade receivables | 40 | €43,826 | €37,247 | -€6,579 | -15.0% |
| Other amounts receivable | 41 | €47 | €53 | +€6 | +12.3% |
| Cash at bank and in hand | 54/58 | €236,337 | €246,281 | +€9,944 | +4.2% |
| Deferred charges and accrued income | 490/1 | - | €419 | +€419 | |
| Total equity and liabilities | 10/49 | €287,583 | €332,786 | +€45,203 | +15.7% |
| Equity | 10/15 | €209,274 | €321,446 | +€112,172 | +53.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €205,274 | €317,446 | +€112,172 | +54.6% |
| Distributable reserves | 133 | €205,274 | €317,446 | +€112,172 | +54.6% |
| Amounts payable | 17/49 | €78,309 | €11,340 | -€66,969 | -85.5% |
| Amounts payable within one year | 42/48 | €78,309 | €11,340 | -€66,969 | -85.5% |
| Financial debts | 43 | €589 | €1,038 | +€449 | +76.2% |
| Credit institutions | 430/8 | €589 | €1,038 | +€449 | +76.2% |
| Trade debts | 44 | €5,451 | €1,038 | -€4,412 | -81.0% |
| Suppliers | 440/4 | €5,451 | €1,038 | -€4,412 | -81.0% |
| Taxes, remuneration and social security | 45 | €70,708 | €9,223 | -€61,485 | -87.0% |
| Taxes | 450/3 | €70,708 | €9,223 | -€61,485 | -87.0% |
| Other amounts payable | 47/48 | €1,561 | €41 | -€1,520 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,421 | €10,546 | +€8,124 | +336% |
| Other operating charges | 640/8 | €0 | €120 | +€120 | |
| Gross operating margin | 9900 | €158,035 | €155,914 | -€2,121 | -1.3% |
| Operating profit (loss) | 9901 | €155,613 | €145,248 | -€10,365 | -6.7% |
| Financial income | 75/76B | €5 | €24 | +€19 | +389% |
| Recurring financial income | 75 | €5 | €24 | +€19 | +389% |
| Financial charges | 65/66B | €336 | €105 | -€231 | -68.8% |
| Recurring financial charges | 65 | €336 | €105 | -€231 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | €155,282 | €145,167 | -€10,115 | -6.5% |
| Income taxes | 67/77 | €35,674 | €32,996 | -€2,679 | -7.5% |
| Profit (loss) for the period | 9904 | €119,608 | €112,172 | -€7,436 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €119,608 | €112,172 | -€7,436 | -6.2% |
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 25 October 2026 via checked.be.