IM BUSINESS ACCESS: 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.
IM BUSINESS ACCESS
Largest movements
- Tangible fixed assets -€8,239
no longer reported in 2025 (was €8,239)
- Receivables within one year -€649
down €649 (-83.7%), from €776 to €127
of which Trade receivables: -€581
- Cash +€366
up €366 (+32.2%), from €1,136 to €1,501
mainly Depreciation (+€8,239) and Other debts (+€4,454)
- Profit (loss) carried forward -€11,673
down €11,673 (-58.3%), from -€20,024 to -€31,697
- Other debts +€4,454
up €4,454 (+19.7%), from €22,565 to €27,020
- Tax, wage and social debts -€663
down €663 (-88.9%), from €745 to €83
- Trade debts -€641
down €641 (-96.8%), from €663 to €21
- Gross operating margin +€2,601
up €2,601 (+45.5%), from -€5,717 to -€3,116
- Depreciation -€179
down €179 (-2.1%), from €8,418 to €8,239
- Other operating charges -€59
down €59 (-16.4%), from €362 to €302
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 | €10,151 | €1,628 | -€8,523 | -84.0% |
| Fixed assets | 21/28 | €8,239 | - | -€8,239 | |
| Tangible fixed assets | 22/27 | €8,239 | - | -€8,239 | |
| Furniture and vehicles | 24 | €8,239 | - | -€8,239 | |
| Current assets | 29/58 | €1,912 | €1,628 | -€284 | -14.8% |
| Amounts receivable within one year | 40/41 | €776 | €127 | -€649 | -83.7% |
| Trade receivables | 40 | €707 | €127 | -€581 | -82.1% |
| Other amounts receivable | 41 | €69 | - | -€69 | |
| Cash at bank and in hand | 54/58 | €1,136 | €1,501 | +€366 | +32.2% |
| Total equity and liabilities | 10/49 | €10,151 | €1,628 | -€8,523 | -84.0% |
| Equity | 10/15 | -€13,822 | -€25,496 | -€11,673 | -84.5% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,024 | -€31,697 | -€11,673 | -58.3% |
| Amounts payable | 17/49 | €23,973 | €27,124 | +€3,151 | +13.1% |
| Amounts payable within one year | 42/48 | €23,973 | €27,124 | +€3,151 | +13.1% |
| Trade debts | 44 | €663 | €21 | -€641 | -96.8% |
| Suppliers | 440/4 | €663 | €21 | -€641 | -96.8% |
| Taxes, remuneration and social security | 45 | €745 | €83 | -€663 | -88.9% |
| Taxes | 450/3 | €745 | €83 | -€663 | -88.9% |
| Other amounts payable | 47/48 | €22,565 | €27,020 | +€4,454 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,418 | €8,239 | -€179 | -2.1% |
| Other operating charges | 640/8 | €362 | €302 | -€59 | -16.4% |
| Gross operating margin | 9900 | -€5,717 | -€3,116 | +€2,601 | +45.5% |
| Operating profit (loss) | 9901 | -€14,497 | -€11,657 | +€2,840 | +19.6% |
| Financial charges | 65/66B | €51 | €54 | +€3 | +4.9% |
| Recurring financial charges | 65 | €51 | €54 | +€3 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,548 | -€11,711 | +€2,837 | +19.5% |
| Income taxes | 67/77 | - | -€38 | -€38 | |
| Profit (loss) for the period | 9904 | -€14,548 | -€11,673 | +€2,875 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,548 | -€11,673 | +€2,875 | +19.8% |
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 29 October 2026 via checked.be.