iManage: 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.
iManage
Largest movements
- Tangible fixed assets -€44,071
down €44,071 (-4.5%), from €985,432 to €941,361
of which Land and buildings: -€31,321
- Cash -€39,484
down €39,484 (-90.1%), from €43,807 to €4,323
mainly Debts after one year (-€50,251) and Trade debts (-€45,595)
- Receivables within one year -€19,147
down €19,147 (-9.6%), from €199,173 to €180,026
of which Other amounts receivable: -€19,693
- Debts after one year -€50,251
down €50,251 (-6.2%), from €810,626 to €760,375
of which Financial debts: -€50,251
- Trade debts -€45,595
down €45,595 (-83.1%), from €54,887 to €9,292
- Other debts -€22,849
down €22,849 (-8.4%), from €271,582 to €248,733
- Depreciation +€9,248
up €9,248 (+26.6%), from €34,823 to €44,071
- Gross operating margin +€9,147
up €9,147 (+15.4%), from €59,250 to €68,397
- Other operating charges -€2,347
down €2,347 (-62.8%), from €3,736 to €1,389
- Taxes -€1,599
down €1,599 (-19.0%), from €8,426 to €6,827
- Financial income +€1,427
up €1,427 (+2052.8%), from €70 to €1,496
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 | €1,233,234 | €1,126,553 | -€106,681 | -8.7% |
| Fixed assets | 21/28 | €985,432 | €941,361 | -€44,071 | -4.5% |
| Tangible fixed assets | 22/27 | €985,432 | €941,361 | -€44,071 | -4.5% |
| Land and buildings | 22 | €923,875 | €892,555 | -€31,321 | -3.4% |
| Furniture and vehicles | 24 | €61,557 | €48,806 | -€12,751 | -20.7% |
| Current assets | 29/58 | €247,802 | €185,192 | -€62,610 | -25.3% |
| Amounts receivable within one year | 40/41 | €199,173 | €180,026 | -€19,147 | -9.6% |
| Trade receivables | 40 | €21,780 | €22,326 | +€546 | +2.5% |
| Other amounts receivable | 41 | €177,393 | €157,700 | -€19,693 | -11.1% |
| Cash at bank and in hand | 54/58 | €43,807 | €4,323 | -€39,484 | -90.1% |
| Deferred charges and accrued income | 490/1 | €4,822 | €843 | -€3,979 | -82.5% |
| Total equity and liabilities | 10/49 | €1,233,234 | €1,126,553 | -€106,681 | -8.7% |
| Equity | 10/15 | €26,621 | €31,263 | +€4,642 | +17.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,621 | €28,263 | +€4,642 | +19.7% |
| Distributable reserves | 133 | €23,621 | €28,263 | +€4,642 | +19.7% |
| Amounts payable | 17/49 | €1,206,613 | €1,095,290 | -€111,323 | -9.2% |
| Amounts payable after more than one year | 17 | €810,626 | €760,375 | -€50,251 | -6.2% |
| Financial debts | 170/4 | €736,826 | €686,575 | -€50,251 | -6.8% |
| Other amounts payable | 178/9 | €73,800 | €73,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €395,987 | €334,915 | -€61,072 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €49,252 | €49,794 | +€541 | +1.1% |
| Trade debts | 44 | €54,887 | €9,292 | -€45,595 | -83.1% |
| Suppliers | 440/4 | €54,887 | €9,292 | -€45,595 | -83.1% |
| Taxes, remuneration and social security | 45 | €20,266 | €27,096 | +€6,830 | +33.7% |
| Taxes | 450/3 | €20,266 | €27,096 | +€6,830 | +33.7% |
| Other amounts payable | 47/48 | €271,582 | €248,733 | -€22,849 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,823 | €44,071 | +€9,248 | +26.6% |
| Other operating charges | 640/8 | €3,736 | €1,389 | -€2,347 | -62.8% |
| Gross operating margin | 9900 | €59,250 | €68,397 | +€9,147 | +15.4% |
| Operating profit (loss) | 9901 | €20,691 | €22,936 | +€2,245 | +10.9% |
| Financial income | 75/76B | €70 | €1,496 | +€1,427 | +2052.8% |
| Recurring financial income | 75 | €70 | €1,496 | +€1,427 | +2052.8% |
| Financial charges | 65/66B | €13,860 | €12,963 | -€896 | -6.5% |
| Recurring financial charges | 65 | €13,860 | €12,963 | -€896 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €6,901 | €11,469 | +€4,568 | +66.2% |
| Income taxes | 67/77 | €8,426 | €6,827 | -€1,599 | -19.0% |
| Profit (loss) for the period | 9904 | -€1,525 | €4,642 | +€6,167 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,525 | €4,642 | +€6,167 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.