IM Support: 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.
What changed
IM Support
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,434
2024 · €22,492-€15,059
Equity
€261,108
2024 · €259,782+€1,326
Cash
€12,440
2024 · €6,617+€5,823
Balance sheet total
€872,344
2024 · €916,382-€44,038
Largest movements
Assets
- Tangible fixed assets -€34,051
down €34,051 (-3.8%), from €884,980 to €850,929
of which Furniture and vehicles: -€18,592
- Receivables within one year -€16,975
down €16,975 (-73.1%), from €23,236 to €6,261
Equity and liabilities
- Debts after one year -€40,121
down €40,121 (-6.9%), from €578,694 to €538,572
Income statement
- Depreciation +€9,594
up €9,594 (+29.8%), from €32,245 to €41,838
- Gross operating margin -€6,096
down €6,096 (-7.1%), from €85,634 to €79,538
- Taxes -€5,400
down €5,400 (-50.6%), from €10,666 to €5,266
- Financial charges +€5,257
up €5,257 (+33.5%), from €15,716 to €20,973
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.
Result 2024
€22,492
Gross operating margin
-€6,096
Depreciation
-€9,594
Other operating charges
+€500
Financial income
-€11
Financial charges
-€5,257
Taxes
+€5,400
Result 2025
€7,434
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.
From operations
+€59,972
Investment
-€7,787
Financing
-€46,361
Cash 2024
€6,617
From operations (derived)
+€59,972
Net result for the year
+€7,434
Depreciation
+€41,838
Receivables within one year
+€16,975
Deferred charges and accrued income
-€1,165
Trade debts
+€1,515
Tax, wage and social debts
-€6,887
Other debts
-€439
Accrued charges and deferred income
+€700
Investment (derived)
-€7,787
Investment in fixed assets (net)
-€7,787
Financing
-€46,361
Debts after one year
-€40,121
Current portion of long-term debt
-€132
Contributions, distributions and other
-€6,108
Cash 2025
€12,440
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €916,382 | €872,344 | -€44,038 | -4.8% |
| Fixed assets | 21/28 | €885,030 | €850,979 | -€34,051 | -3.8% |
| Tangible fixed assets | 22/27 | €884,980 | €850,929 | -€34,051 | -3.8% |
| Land and buildings | 22 | €719,228 | €706,286 | -€12,941 | -1.8% |
| Plant, machinery and equipment | 23 | €14,497 | €11,980 | -€2,518 | -17.4% |
| Furniture and vehicles | 24 | €84,054 | €65,462 | -€18,592 | -22.1% |
| Other tangible fixed assets | 26 | €67,200 | €67,200 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €31,353 | €21,366 | -€9,987 | -31.9% |
| Amounts receivable within one year | 40/41 | €23,236 | €6,261 | -€16,975 | -73.1% |
| Trade receivables | 40 | €23,236 | €6,261 | -€16,975 | -73.1% |
| Cash at bank and in hand | 54/58 | €6,617 | €12,440 | +€5,823 | +88.0% |
| Deferred charges and accrued income | 490/1 | €1,500 | €2,665 | +€1,165 | +77.6% |
| Total equity and liabilities | 10/49 | €916,382 | €872,344 | -€44,038 | -4.8% |
| Equity | 10/15 | €259,782 | €261,108 | +€1,326 | +0.5% |
| Contributions | 10/11 | €13,800 | €13,800 | = | 0.0% |
| Revaluation surpluses | 12 | €22,825 | €22,825 | = | 0.0% |
| Reserves | 13 | €223,157 | €224,483 | +€1,326 | +0.6% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €213,157 | €214,483 | +€1,326 | +0.6% |
| Amounts payable | 17/49 | €656,600 | €611,236 | -€45,364 | -6.9% |
| Amounts payable after more than one year | 17 | €578,694 | €538,572 | -€40,121 | -6.9% |
| Financial debts | 170/4 | €578,694 | €538,572 | -€40,121 | -6.9% |
| Amounts payable within one year | 42/48 | €74,259 | €68,317 | -€5,943 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €50,736 | €50,604 | -€132 | -0.3% |
| Trade debts | 44 | €695 | €2,210 | +€1,515 | +218.2% |
| Suppliers | 440/4 | €695 | €2,210 | +€1,515 | +218.2% |
| Taxes, remuneration and social security | 45 | €19,101 | €12,214 | -€6,887 | -36.1% |
| Taxes | 450/3 | €19,101 | €12,214 | -€6,887 | -36.1% |
| Other amounts payable | 47/48 | €3,728 | €3,289 | -€439 | -11.8% |
| Accrued charges and deferred income | 492/3 | €3,648 | €4,348 | +€700 | +19.2% |
| Non-recurring operating income | 76A | €3,250 | €1,250 | -€2,000 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,245 | €41,838 | +€9,594 | +29.8% |
| Other operating charges | 640/8 | €4,561 | €4,062 | -€500 | -11.0% |
| Gross operating margin | 9900 | €85,634 | €79,538 | -€6,096 | -7.1% |
| Operating profit (loss) | 9901 | €48,828 | €33,638 | -€15,190 | -31.1% |
| Financial income | 75/76B | €46 | €36 | -€11 | -23.0% |
| Recurring financial income | 75 | €46 | €36 | -€11 | -23.0% |
| Financial charges | 65/66B | €15,716 | €20,973 | +€5,257 | +33.5% |
| Recurring financial charges | 65 | €15,716 | €20,973 | +€5,257 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €33,158 | €12,700 | -€20,458 | -61.7% |
| Income taxes | 67/77 | €10,666 | €5,266 | -€5,400 | -50.6% |
| Profit (loss) for the period | 9904 | €22,492 | €7,434 | -€15,059 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,492 | €7,434 | -€15,059 | -67.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.