IMA SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€59,808
up €59,808 (+47.1%), from €127,000 to €186,807
of which Trade receivables: +€59,808
- Cash +€37,361
up €37,361 (+265.6%), from €14,067 to €51,428
mainly Net result for the year (+€92,447) and Other debts (+€31,674)
- Tangible fixed assets -€22,326
down €22,326 (-26.7%), from €83,475 to €61,149
of which Leasing and similar rights: -€19,570
- Financial fixed assets -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Current portion of long-term debt -€39,368
no longer reported in 2025 (was €39,368)
- Other debts +€31,674
up €31,674 (+79.2%), from €40,000 to €71,674
- Trade debts +€26,329
up €26,329 (+294.6%), from €8,936 to €35,266
- Tax, wage and social debts +€23,862
up €23,862 (+56.8%), from €42,028 to €65,890
of which Taxes: +€24,822
- Profit (loss) carried forward +€22,447
up €22,447 (+26.4%), from €84,893 to €107,340
- Gross operating margin +€103,693
up €103,693 (+41.3%), from €250,952 to €354,645
- Other operating charges -€60,750
down €60,750 (-59.2%), from €102,640 to €41,890
- Staff costs -€59,746
down €59,746 (-26.8%), from €222,572 to €162,827
- Taxes +€15,048
up €15,048 (+117.1%), from €12,848 to €27,896
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 | €237,085 | €302,031 | +€64,945 | +27.4% |
| Fixed assets | 21/28 | €93,475 | €61,149 | -€32,326 | -34.6% |
| Tangible fixed assets | 22/27 | €83,475 | €61,149 | -€22,326 | -26.7% |
| Furniture and vehicles | 24 | €12,756 | €9,999 | -€2,756 | -21.6% |
| Leasing and similar rights | 25 | €70,719 | €51,149 | -€19,570 | -27.7% |
| Financial fixed assets | 28 | €10,000 | €0 | -€10,000 | -100.0% |
| Current assets | 29/58 | €143,610 | €240,882 | +€97,272 | +67.7% |
| Amounts receivable within one year | 40/41 | €127,000 | €186,807 | +€59,808 | +47.1% |
| Trade receivables | 40 | €117,000 | €176,807 | +€59,808 | +51.1% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,067 | €51,428 | +€37,361 | +265.6% |
| Deferred charges and accrued income | 490/1 | €2,544 | €2,647 | +€103 | +4.0% |
| Total equity and liabilities | 10/49 | €237,085 | €302,031 | +€64,945 | +27.4% |
| Equity | 10/15 | €106,753 | €129,200 | +€22,447 | +21.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,893 | €107,340 | +€22,447 | +26.4% |
| Amounts payable | 17/49 | €130,332 | €172,831 | +€42,498 | +32.6% |
| Amounts payable within one year | 42/48 | €130,332 | €172,831 | +€42,498 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €39,368 | - | -€39,368 | |
| Trade debts | 44 | €8,936 | €35,266 | +€26,329 | +294.6% |
| Suppliers | 440/4 | €8,936 | €35,266 | +€26,329 | +294.6% |
| Taxes, remuneration and social security | 45 | €42,028 | €65,890 | +€23,862 | +56.8% |
| Taxes | 450/3 | €24,245 | €49,067 | +€24,822 | +102.4% |
| Remuneration and social security | 454/9 | €17,783 | €16,823 | -€959 | -5.4% |
| Other amounts payable | 47/48 | €40,000 | €71,674 | +€31,674 | +79.2% |
| Remuneration, social security and pensions | 62 | €222,572 | €162,827 | -€59,746 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,756 | €23,830 | +€74 | +0.3% |
| Other operating charges | 640/8 | €102,640 | €41,890 | -€60,750 | -59.2% |
| Gross operating margin | 9900 | €250,952 | €354,645 | +€103,693 | +41.3% |
| Operating profit (loss) | 9901 | -€98,016 | €126,098 | +€224,114 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,271 | €5,755 | +€2,484 | +75.9% |
| Recurring financial charges | 65 | €3,271 | €5,755 | +€2,484 | +75.9% |
| Profit (loss) for the period before taxes | 9903 | -€101,287 | €120,343 | +€221,630 | |
| Income taxes | 67/77 | €12,848 | €27,896 | +€15,048 | +117.1% |
| Profit (loss) for the period | 9904 | -€114,135 | €92,447 | +€206,582 | |
| Profit (loss) for the period to be appropriated | 9905 | -€114,135 | €92,447 | +€206,582 |
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 12 October 2026 via checked.be.