IMBER: 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
IMBER
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.7m
2024 · €1.3m+€449,789
Equity
€7.2m
2024 · €7.2m+€83,595
Cash
€1.1m
2024 · €1.2m-€48,818
Balance sheet total
€9.4m
2024 · €9.3m+€62,067
Largest movements
Assets
- Receivables within one year +€180,117
up €180,117 (+56.5%), from €318,789 to €498,906
of which Trade receivables: +€187,692
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income +€426,852
up €426,852 (+32.9%), from €1.3m to €1.7m
- Gross operating margin +€37,614
up €37,614 (+6.1%), from €621,661 to €659,275
- Staff costs +€18,348
up €18,348 (+3.0%), from €609,535 to €627,883
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
€1.3m
Gross operating margin
+€37,614
Staff costs
-€18,348
Depreciation
+€4,304
Other operating charges
+€1,357
Financial income
+€426,852
Financial charges
-€2,526
Taxes
+€535
Result 2025
€1.7m
raises the resultlowers the result
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.
From operations
+€1.6m
Investment
+€56,936
Financing
-€1.7m
Cash 2024
€1.2m
From operations (derived)
+€1.6m
Net result for the year
+€1.7m
Depreciation
+€26,802
Receivables within one year
-€180,117
Deferred charges and accrued income
-€14,505
Trade debts
+€39,624
Tax, wage and social debts
+€23,359
Other debts
-€55,995
Investment (derived)
+€56,936
Investment in fixed assets (net)
+€57,083
Current investments
-€147
Financing
-€1.7m
Debts after one year
-€24,571
Current portion of long-term debt
-€3,945
Contributions, distributions and other
-€1.6m
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,312,966 | €9,375,033 | +€62,067 | +0.7% |
| Fixed assets | 21/28 | €6,762,027 | €6,678,141 | -€83,885 | -1.2% |
| Tangible fixed assets | 22/27 | €109,188 | €82,386 | -€26,802 | -24.5% |
| Furniture and vehicles | 24 | €109,188 | €82,386 | -€26,802 | -24.5% |
| Financial fixed assets | 28 | €6,652,838 | €6,595,755 | -€57,083 | -0.9% |
| Current assets | 29/58 | €2,550,940 | €2,696,892 | +€145,952 | +5.7% |
| Amounts receivable within one year | 40/41 | €318,789 | €498,906 | +€180,117 | +56.5% |
| Trade receivables | 40 | €132,738 | €320,429 | +€187,692 | +141% |
| Other amounts receivable | 41 | €186,051 | €178,476 | -€7,575 | -4.1% |
| Current investments | 50/53 | €1,034,887 | €1,035,034 | +€147 | 0.0% |
| Cash at bank and in hand | 54/58 | €1,197,264 | €1,148,446 | -€48,818 | -4.1% |
| Deferred charges and accrued income | 490/1 | - | €14,505 | +€14,505 | |
| Total equity and liabilities | 10/49 | €9,312,966 | €9,375,033 | +€62,067 | +0.7% |
| Equity | 10/15 | €7,157,606 | €7,241,200 | +€83,595 | +1.2% |
| Contributions | 10/11 | €574,158 | €574,158 | = | 0.0% |
| Reserves | 13 | €6,583,448 | €6,667,042 | +€83,595 | +1.3% |
| Distributable reserves | 133 | €6,583,448 | €6,667,042 | +€83,595 | +1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,155,361 | €2,133,833 | -€21,528 | -1.0% |
| Amounts payable after more than one year | 17 | €45,619 | €21,048 | -€24,571 | -53.9% |
| Financial debts | 170/4 | €45,619 | €21,048 | -€24,571 | -53.9% |
| Amounts payable within one year | 42/48 | €2,109,742 | €2,112,785 | +€3,043 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €28,516 | €24,571 | -€3,945 | -13.8% |
| Trade debts | 44 | €112,532 | €152,156 | +€39,624 | +35.2% |
| Suppliers | 440/4 | €112,532 | €152,156 | +€39,624 | +35.2% |
| Taxes, remuneration and social security | 45 | €102,100 | €125,459 | +€23,359 | +22.9% |
| Taxes | 450/3 | €22,617 | €24,911 | +€2,294 | +10.1% |
| Remuneration and social security | 454/9 | €79,483 | €100,548 | +€21,065 | +26.5% |
| Other amounts payable | 47/48 | €1,866,595 | €1,810,599 | -€55,995 | -3.0% |
| Non-recurring operating income | 76A | €18,000 | €0 | -€18,000 | -100% |
| Remuneration, social security and pensions | 62 | €609,535 | €627,883 | +€18,348 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,106 | €26,802 | -€4,304 | -13.8% |
| Other operating charges | 640/8 | €6,675 | €5,318 | -€1,357 | -20.3% |
| Gross operating margin | 9900 | €621,661 | €659,275 | +€37,614 | +6.1% |
| Operating profit (loss) | 9901 | -€25,657 | -€728 | +€24,928 | +97.2% |
| Financial income | 75/76B | €1,296,296 | €1,723,148 | +€426,852 | +32.9% |
| Recurring financial income | 75 | €1,296,296 | €1,723,148 | +€426,852 | +32.9% |
| Financial charges | 65/66B | €2,971 | €5,497 | +€2,526 | +85.0% |
| Recurring financial charges | 65 | €2,971 | €5,497 | +€2,526 | +85.0% |
| Profit (loss) for the period before taxes | 9903 | €1,267,669 | €1,716,923 | +€449,254 | +35.4% |
| Income taxes | 67/77 | €2,189 | €1,654 | -€535 | -24.4% |
| Profit (loss) for the period | 9904 | €1,265,480 | €1,715,269 | +€449,789 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,265,480 | €1,715,269 | +€449,789 | +35.5% |
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 14 October 2026 via checked.be.