iMA CONSULTING: 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.
iMA CONSULTING
Largest movements
- Cash -€567,779
down €567,779 (-59.7%), from €951,585 to €383,806
mainly Current investments (-€353,582) and Other debts (-€253,939)
- Current investments +€353,582
up €353,582 (+119%), from €296,995 to €650,577
- Other debts -€253,939
down €253,939 (-48.8%), from €520,464 to €266,525
- Reserves +€34,166
up €34,166 (+4.4%), from €784,392 to €818,558
of which Distributable reserves: +€36,022
- Financial income -€98,729
down €98,729 (-84.2%), from €117,322 to €18,594
- Financial charges +€44,227
up €44,227 (+74.3%), from €59,525 to €103,752
- Taxes -€38,390
down €38,390 (-57.4%), from €66,833 to €28,443
- Gross operating margin -€5,215
down €5,215 (-3.1%), from €166,867 to €161,653
- Depreciation -€4,796
down €4,796 (-26.7%), from €17,964 to €13,169
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 | €1,350,693 | €1,116,804 | -€233,889 | -17.3% |
| Fixed assets | 21/28 | €46,207 | €33,038 | -€13,169 | -28.5% |
| Tangible fixed assets | 22/27 | €46,207 | €33,038 | -€13,169 | -28.5% |
| Land and buildings | 22 | €9,192 | €7,808 | -€1,384 | -15.1% |
| Plant, machinery and equipment | 23 | €4,097 | €3,676 | -€422 | -10.3% |
| Furniture and vehicles | 24 | €32,918 | €21,555 | -€11,363 | -34.5% |
| Current assets | 29/58 | €1,304,486 | €1,083,766 | -€220,721 | -16.9% |
| Amounts receivable within one year | 40/41 | €53,307 | €46,487 | -€6,821 | -12.8% |
| Trade receivables | 40 | €47,259 | €25,289 | -€21,970 | -46.5% |
| Other amounts receivable | 41 | €6,049 | €21,198 | +€15,149 | +250% |
| Current investments | 50/53 | €296,995 | €650,577 | +€353,582 | +119% |
| Cash at bank and in hand | 54/58 | €951,585 | €383,806 | -€567,779 | -59.7% |
| Deferred charges and accrued income | 490/1 | €2,599 | €2,896 | +€297 | +11.4% |
| Total equity and liabilities | 10/49 | €1,350,693 | €1,116,804 | -€233,889 | -17.3% |
| Equity | 10/15 | €809,392 | €843,558 | +€34,166 | +4.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €784,392 | €818,558 | +€34,166 | +4.4% |
| Tax-exempt reserves | 132 | €3,061 | €1,205 | -€1,855 | -60.6% |
| Distributable reserves | 133 | €781,331 | €817,353 | +€36,022 | +4.6% |
| Provisions and deferred taxes | 16 | €765 | €166 | -€599 | -78.3% |
| Deferred taxes | 168 | €765 | €166 | -€599 | -78.3% |
| Amounts payable | 17/49 | €540,536 | €273,080 | -€267,456 | -49.5% |
| Amounts payable within one year | 42/48 | €540,536 | €273,080 | -€267,456 | -49.5% |
| Trade debts | 44 | €1,794 | €774 | -€1,020 | -56.9% |
| Suppliers | 440/4 | €1,794 | €774 | -€1,020 | -56.9% |
| Taxes, remuneration and social security | 45 | €18,278 | €5,780 | -€12,498 | -68.4% |
| Taxes | 450/3 | €18,278 | €5,780 | -€12,498 | -68.4% |
| Other amounts payable | 47/48 | €520,464 | €266,525 | -€253,939 | -48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,964 | €13,169 | -€4,796 | -26.7% |
| Other operating charges | 640/8 | €1,820 | €1,315 | -€505 | -27.7% |
| Gross operating margin | 9900 | €166,867 | €161,653 | -€5,215 | -3.1% |
| Operating profit (loss) | 9901 | €147,083 | €147,169 | +€86 | +0.1% |
| Financial income | 75/76B | €117,322 | €18,594 | -€98,729 | -84.2% |
| Recurring financial income | 75 | €117,322 | €18,594 | -€98,729 | -84.2% |
| Financial charges | 65/66B | €59,525 | €103,752 | +€44,227 | +74.3% |
| Recurring financial charges | 65 | €59,525 | €103,752 | +€44,227 | +74.3% |
| Profit (loss) for the period before taxes | 9903 | €204,881 | €62,010 | -€142,870 | -69.7% |
| Transfer from deferred taxes | 780 | €599 | €599 | = | 0.0% |
| Income taxes | 67/77 | €66,833 | €28,443 | -€38,390 | -57.4% |
| Profit (loss) for the period | 9904 | €138,647 | €34,166 | -€104,480 | -75.4% |
| Transfer from tax-exempt reserves | 789 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €140,502 | €36,022 | -€104,480 | -74.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.