IM PROSERVICES: 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 PROSERVICES
Largest movements
- Tangible fixed assets +€12,554
up €12,554 (+3,651%), from €344 to €12,898
of which Furniture and vehicles: +€12,898
- Cash +€10,607
up €10,607 (+212%), from €4,992 to €15,598
mainly Current portion of long-term debt (+€10,054) and Net result for the year (+€8,320)
- Receivables within one year -€5,481
down €5,481 (-24.7%), from €22,161 to €16,680
of which Other amounts receivable: -€3,151
- Reserves +€14,617
up €14,617 (+675%), from €2,165 to €16,782
of which Distributable reserves: +€16,782
- Current portion of long-term debt +€10,054
new in 2025: €10,054
- Trade debts -€8,493
down €8,493 (-64.5%), from €13,160 to €4,667
- Profit (loss) carried forward -€6,297
no longer reported in 2025 (was €6,297)
- Debts after one year +€3,893
new in 2025: €3,893
- Turnover -€44,372
no longer reported in 2025 (was €44,372)
- Purchases and services -€37,658
no longer reported in 2025 (was €37,658)
- Gross operating margin +€12,386
up €12,386 (+184%), from €6,714 to €19,100
- Depreciation +€5,590
up €5,590 (+425%), from €1,316 to €6,906
- Other operating charges +€699
new in 2025: €699
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 | €27,947 | €45,376 | +€17,430 | +62.4% |
| Fixed assets | 21/28 | €544 | €13,098 | +€12,554 | +2,308% |
| Tangible fixed assets | 22/27 | €344 | €12,898 | +€12,554 | +3,651% |
| Plant, machinery and equipment | 23 | €344 | - | -€344 | |
| Furniture and vehicles | 24 | - | €12,898 | +€12,898 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €27,403 | €32,278 | +€4,876 | +17.8% |
| Amounts receivable within one year | 40/41 | €22,161 | €16,680 | -€5,481 | -24.7% |
| Trade receivables | 40 | €2,330 | - | -€2,330 | |
| Other amounts receivable | 41 | €19,831 | €16,680 | -€3,151 | -15.9% |
| Cash at bank and in hand | 54/58 | €4,992 | €15,598 | +€10,607 | +212% |
| Deferred charges and accrued income | 490/1 | €250 | - | -€250 | |
| Total equity and liabilities | 10/49 | €27,947 | €45,376 | +€17,430 | +62.4% |
| Equity | 10/15 | €10,962 | €19,282 | +€8,320 | +75.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €2,165 | €16,782 | +€14,617 | +675% |
| Non-distributable reserves | 130/1 | €2,165 | - | -€2,165 | |
| Reserves not available under the articles | 1311 | €2,165 | - | -€2,165 | |
| Distributable reserves | 133 | - | €16,782 | +€16,782 | |
| Profit (loss) carried forward | 14 | €6,297 | - | -€6,297 | |
| Amounts payable | 17/49 | €16,985 | €26,095 | +€9,110 | +53.6% |
| Amounts payable after more than one year | 17 | - | €3,893 | +€3,893 | |
| Financial debts | 170/4 | - | €3,893 | +€3,893 | |
| Amounts payable within one year | 42/48 | €16,985 | €22,202 | +€5,217 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | - | €10,054 | +€10,054 | |
| Trade debts | 44 | €13,160 | €4,667 | -€8,493 | -64.5% |
| Suppliers | 440/4 | €13,160 | €4,667 | -€8,493 | -64.5% |
| Taxes, remuneration and social security | 45 | €3,825 | €7,482 | +€3,656 | +95.6% |
| Taxes | 450/3 | €3,825 | €7,482 | +€3,656 | +95.6% |
| Turnover | 70 | €44,372 | - | -€44,372 | |
| Goods, raw materials, services and sundry goods | 60/61 | €37,658 | - | -€37,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,316 | €6,906 | +€5,590 | +425% |
| Other operating charges | 640/8 | - | €699 | +€699 | |
| Gross operating margin | 9900 | €6,714 | €19,100 | +€12,386 | +184% |
| Operating profit (loss) | 9901 | €5,398 | €11,495 | +€6,097 | +113% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €64 | €690 | +€626 | +982% |
| Recurring financial charges | 65 | €64 | €690 | +€626 | +982% |
| Profit (loss) for the period before taxes | 9903 | €5,334 | €10,805 | +€5,471 | +103% |
| Income taxes | 67/77 | €3,169 | €2,485 | -€684 | -21.6% |
| Profit (loss) for the period | 9904 | €2,165 | €8,320 | +€6,155 | +284% |
| Profit (loss) for the period to be appropriated | 9905 | €2,165 | €8,320 | +€6,155 | +284% |
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 27 October 2026 via checked.be.