IMANI 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.
IMANI CONSULTING
Largest movements
- Receivables after one year +€45,944
up €45,944 (+136%), from €33,772 to €79,716
- Cash -€8,184
down €8,184 (-96.8%), from €8,456 to €272
mainly Receivables after one year (-€45,944)
- Receivables within one year -€3,859
down €3,859 (-15.7%), from €24,540 to €20,681
of which Other amounts receivable: -€3,000
- Trade debts +€14,266
up €14,266 (+387%), from €3,690 to €17,956
- Profit (loss) carried forward +€8,986
up €8,986 (+22.4%), from €40,138 to €49,124
- Tax, wage and social debts +€8,753
up €8,753 (+42.9%), from €20,415 to €29,168
of which Taxes: +€9,953
- Short-term financial debts +€1,112
up €1,112 (+1,046%), from €106 to €1,219
- Gross operating margin +€23,743
up €23,743, from -€2,290 to €21,453
- Taxes +€7,102
up €7,102, from €0 to €7,102
- Financial charges +€2,444
up €2,444 (+103%), from €2,368 to €4,812
- Other operating charges -€468
no longer reported in 2024 (was €468)
- Depreciation -€417
down €417 (-38.1%), from €1,095 to €678
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,068 | €101,185 | +€33,117 | +48.7% |
| Fixed assets | 21/28 | €1,194 | €516 | -€678 | -56.8% |
| Tangible fixed assets | 22/27 | €1,151 | €472 | -€678 | -59.0% |
| Furniture and vehicles | 24 | €1,151 | €472 | -€678 | -59.0% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €66,874 | €100,669 | +€33,795 | +50.5% |
| Amounts receivable after more than one year | 29 | €33,772 | €79,716 | +€45,944 | +136% |
| Other amounts receivable | 291 | €33,772 | €79,716 | +€45,944 | +136% |
| Amounts receivable within one year | 40/41 | €24,540 | €20,681 | -€3,859 | -15.7% |
| Trade receivables | 40 | €21,540 | €20,681 | -€859 | -4.0% |
| Other amounts receivable | 41 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €8,456 | €272 | -€8,184 | -96.8% |
| Deferred charges and accrued income | 490/1 | €107 | - | -€107 | |
| Total equity and liabilities | 10/49 | €68,068 | €101,185 | +€33,117 | +48.7% |
| Equity | 10/15 | €43,857 | €52,842 | +€8,986 | +20.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,719 | €2,719 | = | 0.0% |
| Distributable reserves | 133 | €2,719 | €2,719 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,138 | €49,124 | +€8,986 | +22.4% |
| Amounts payable | 17/49 | €24,211 | €48,343 | +€24,131 | +99.7% |
| Amounts payable within one year | 42/48 | €24,211 | €48,343 | +€24,131 | +99.7% |
| Financial debts | 43 | €106 | €1,219 | +€1,112 | +1,046% |
| Credit institutions | 430/8 | €106 | €1,219 | +€1,112 | +1,046% |
| Trade debts | 44 | €3,690 | €17,956 | +€14,266 | +387% |
| Suppliers | 440/4 | €3,690 | €17,956 | +€14,266 | +387% |
| Taxes, remuneration and social security | 45 | €20,415 | €29,168 | +€8,753 | +42.9% |
| Taxes | 450/3 | €19,215 | €29,168 | +€9,953 | +51.8% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,095 | €678 | -€417 | -38.1% |
| Other operating charges | 640/8 | €468 | - | -€468 | |
| Non-recurring operating charges | 66A | €84 | -€116 | -€200 | |
| Gross operating margin | 9900 | -€2,290 | €21,453 | +€23,743 | |
| Operating profit (loss) | 9901 | -€3,936 | €20,891 | +€24,827 | |
| Financial income | 75/76B | €0 | €9 | +€9 | +90,600% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +90,600% |
| Financial charges | 65/66B | €2,368 | €4,812 | +€2,444 | +103% |
| Recurring financial charges | 65 | €2,368 | €4,812 | +€2,444 | +103% |
| Profit (loss) for the period before taxes | 9903 | -€6,305 | €16,088 | +€22,392 | |
| Income taxes | 67/77 | €0 | €7,102 | +€7,102 | |
| Profit (loss) for the period | 9904 | -€6,305 | €8,986 | +€15,290 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,305 | €8,986 | +€15,290 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.