IMBOMO: 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
IMBOMO
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,910
2024 · €8,615-€6,705
Equity
€317,123
2024 · €316,072+€1,051
Cash
€1,077
2024 · €1,432-€354
Balance sheet total
€395,168
2024 · €380,721+€14,447
Largest movements
Assets
- Tangible fixed assets +€18,457
up €18,457 (+8.3%), from €223,019 to €241,476
of which Furniture and vehicles: +€32,462
Equity and liabilities
- Trade debts +€34,544
up €34,544 (+848%), from €4,072 to €38,615
- Debts after one year -€7,699
down €7,699 (-25.5%), from €30,206 to €22,507
- Short-term financial debts -€5,574
no longer reported in 2025 (was €5,574)
Income statement
- Gross operating margin -€6,570
down €6,570 (-20.9%), from €31,363 to €24,793
- Taxes -€2,136
down €2,136 (-41.5%), from €5,142 to €3,006
- Depreciation +€1,969
up €1,969 (+14.0%), from €14,063 to €16,032
- Other operating charges +€1,154
up €1,154 (+52.3%), from €2,205 to €3,360
- Financial income +€522
up €522 (+4,736%), from €11 to €533
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
€8,615
Gross operating margin
-€6,570
Depreciation
-€1,969
Other operating charges
-€1,154
Financial income
+€522
Financial charges
+€330
Taxes
+€2,136
Result 2025
€1,910
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
+€51,841
Investment
-€34,488
Financing
-€17,707
Cash 2024
€1,432
From operations (derived)
+€51,841
Net result for the year
+€1,910
Depreciation
+€16,032
Receivables within one year
+€3,842
Deferred charges and accrued income
-€187
Trade debts
+€34,544
Tax, wage and social debts
-€3,938
Other debts
+€139
Accrued charges and deferred income
-€500
Investment (derived)
-€34,488
Investment in fixed assets (net)
-€34,488
Financing
-€17,707
Debts after one year
-€7,699
Current portion of long-term debt
-€3,575
Short-term financial debts
-€5,574
Contributions, distributions and other
-€859
Cash 2025
€1,077
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €380,721 | €395,168 | +€14,447 | +3.8% |
| Fixed assets | 21/28 | €374,519 | €392,976 | +€18,457 | +4.9% |
| Tangible fixed assets | 22/27 | €223,019 | €241,476 | +€18,457 | +8.3% |
| Land and buildings | 22 | €217,526 | €203,662 | -€13,864 | -6.4% |
| Plant, machinery and equipment | 23 | €5,493 | €5,351 | -€141 | -2.6% |
| Furniture and vehicles | 24 | - | €32,462 | +€32,462 | |
| Financial fixed assets | 28 | €151,500 | €151,500 | = | 0.0% |
| Current assets | 29/58 | €6,202 | €2,192 | -€4,009 | -64.6% |
| Amounts receivable within one year | 40/41 | €3,969 | €127 | -€3,842 | -96.8% |
| Trade receivables | 40 | €3,969 | - | -€3,969 | |
| Other amounts receivable | 41 | - | €127 | +€127 | |
| Cash at bank and in hand | 54/58 | €1,432 | €1,077 | -€354 | -24.8% |
| Deferred charges and accrued income | 490/1 | €801 | €988 | +€187 | +23.3% |
| Total equity and liabilities | 10/49 | €380,721 | €395,168 | +€14,447 | +3.8% |
| Equity | 10/15 | €316,072 | €317,123 | +€1,051 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218,590 | €220,490 | +€1,900 | +0.9% |
| Non-distributable reserves | 130/1 | €2,990 | €2,990 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,990 | €2,990 | = | 0.0% |
| Distributable reserves | 133 | €215,600 | €217,500 | +€1,900 | +0.9% |
| Profit (loss) carried forward | 14 | €78,882 | €78,033 | -€849 | -1.1% |
| Amounts payable | 17/49 | €64,648 | €78,045 | +€13,396 | +20.7% |
| Amounts payable after more than one year | 17 | €30,206 | €22,507 | -€7,699 | -25.5% |
| Financial debts | 170/4 | €30,206 | €22,507 | -€7,699 | -25.5% |
| Amounts payable within one year | 42/48 | €33,942 | €55,537 | +€21,595 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €11,274 | €7,699 | -€3,575 | -31.7% |
| Financial debts | 43 | €5,574 | - | -€5,574 | |
| Credit institutions | 430/8 | €5,574 | - | -€5,574 | |
| Trade debts | 44 | €4,072 | €38,615 | +€34,544 | +848% |
| Suppliers | 440/4 | €4,072 | €38,615 | +€34,544 | +848% |
| Taxes, remuneration and social security | 45 | €7,708 | €3,771 | -€3,938 | -51.1% |
| Taxes | 450/3 | €7,708 | €3,771 | -€3,938 | -51.1% |
| Other amounts payable | 47/48 | €5,313 | €5,453 | +€139 | +2.6% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Non-recurring operating income | 76A | - | €5,729 | +€5,729 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,063 | €16,032 | +€1,969 | +14.0% |
| Other operating charges | 640/8 | €2,205 | €3,360 | +€1,154 | +52.3% |
| Gross operating margin | 9900 | €31,363 | €24,793 | -€6,570 | -20.9% |
| Operating profit (loss) | 9901 | €15,095 | €5,402 | -€9,693 | -64.2% |
| Financial income | 75/76B | €11 | €533 | +€522 | +4,736% |
| Recurring financial income | 75 | €11 | €533 | +€522 | +4,736% |
| Financial charges | 65/66B | €1,349 | €1,019 | -€330 | -24.5% |
| Recurring financial charges | 65 | €1,349 | €1,019 | -€330 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €13,758 | €4,916 | -€8,841 | -64.3% |
| Income taxes | 67/77 | €5,142 | €3,006 | -€2,136 | -41.5% |
| Profit (loss) for the period | 9904 | €8,615 | €1,910 | -€6,705 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,615 | €1,910 | -€6,705 | -77.8% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.