IM CLEAN: 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.
IM CLEAN
Largest movements
- Cash +€7,662
up €7,662 (+286.9%), from €2,671 to €10,333
mainly Net result for the year (+€5,010) and Other debts (+€1,666)
- Tangible fixed assets -€441
down €441 (-21.0%), from €2,103 to €1,662
- Receivables within one year -€418
down €418 (-7.6%), from €5,477 to €5,059
of which Other amounts receivable: -€1,258
- Profit (loss) carried forward +€5,010
up €5,010 (+71.3%), from €7,024 to €12,034
- Other debts +€1,666
new in 2025: €1,666
- Tax, wage and social debts +€864
up €864 (+73.0%), from €1,184 to €2,049
- Trade debts -€736
down €736 (-70.6%), from €1,042 to €306
- Other operating charges -€455
no longer reported in 2025 (was €455)
- Depreciation +€340
up €340 (+334.5%), from €101 to €441
- Taxes +€156
up €156 (+8.2%), from €1,893 to €2,049
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 | €10,251 | €17,054 | +€6,803 | +66.4% |
| Fixed assets | 21/28 | €2,103 | €1,662 | -€441 | -21.0% |
| Tangible fixed assets | 22/27 | €2,103 | €1,662 | -€441 | -21.0% |
| Furniture and vehicles | 24 | €2,103 | €1,662 | -€441 | -21.0% |
| Current assets | 29/58 | €8,147 | €15,392 | +€7,244 | +88.9% |
| Amounts receivable within one year | 40/41 | €5,477 | €5,059 | -€418 | -7.6% |
| Trade receivables | 40 | €3,605 | €4,445 | +€840 | +23.3% |
| Other amounts receivable | 41 | €1,872 | €614 | -€1,258 | -67.2% |
| Cash at bank and in hand | 54/58 | €2,671 | €10,333 | +€7,662 | +286.9% |
| Total equity and liabilities | 10/49 | €10,251 | €17,054 | +€6,803 | +66.4% |
| Equity | 10/15 | €8,024 | €13,034 | +€5,010 | +62.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,024 | €12,034 | +€5,010 | +71.3% |
| Amounts payable | 17/49 | €2,226 | €4,020 | +€1,794 | +80.6% |
| Amounts payable within one year | 42/48 | €2,226 | €4,020 | +€1,794 | +80.6% |
| Trade debts | 44 | €1,042 | €306 | -€736 | -70.6% |
| Suppliers | 440/4 | €1,042 | €306 | -€736 | -70.6% |
| Taxes, remuneration and social security | 45 | €1,184 | €2,049 | +€864 | +73.0% |
| Taxes | 450/3 | €1,184 | €2,049 | +€864 | +73.0% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101 | €441 | +€340 | +334.5% |
| Other operating charges | 640/8 | €455 | - | -€455 | |
| Gross operating margin | 9900 | €7,735 | €7,670 | -€64 | -0.8% |
| Operating profit (loss) | 9901 | €7,179 | €7,229 | +€51 | +0.7% |
| Financial charges | 65/66B | €148 | €171 | +€24 | +15.9% |
| Recurring financial charges | 65 | €148 | €171 | +€24 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €7,031 | €7,058 | +€27 | +0.4% |
| Income taxes | 67/77 | €1,893 | €2,049 | +€156 | +8.2% |
| Profit (loss) for the period | 9904 | €5,138 | €5,010 | -€129 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,138 | €5,010 | -€129 | -2.5% |
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 8 October 2026 via checked.be.