IMC: what changed
Two fiscal 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
IMC
NACE 73.300, Public relations and communication consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€163,204
2024 · €144,633+€18,571
Equity
€219,837
2024 · €106,633+€113,204
Cash
€37,100
2024 · €18,274+€18,827
Balance sheet total
€479,690
2024 · €458,202+€21,489
Largest movements
Assets
- Cash +€18,827
up €18,827 (+103.0%), from €18,274 to €37,100
mainly Net result for the year (+€163,204) and Tax, wage and social debts (+€2,522)
Equity and liabilities
- Reserves +€113,204
up €113,204 (+108.2%), from €104,633 to €217,837
- Debts after one year -€60,936
down €60,936 (-84.7%), from €71,985 to €11,050
- Other debts -€32,000
down €32,000 (-15.5%), from €207,000 to €175,000
Income statement
- Financial income +€14,320
up €14,320 (+42.6%), from €33,637 to €47,957
- Gross operating margin +€5,836
up €5,836 (+3.7%), from €157,950 to €163,786
- Staff costs +€2,759
new in 2025: €2,759
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
€144,633
Gross operating margin
+€5,836
Staff costs
-€2,759
Depreciation
+€1,120
Other operating charges
+€407
Financial income
+€14,320
Financial charges
+€29
Taxes
-€381
Result 2025
€163,204
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.
From operations
+€136,583
Investment
-€6,933
Financing
-€110,823
Cash 2024
€18,274
From operations (derived)
+€136,583
Net result for the year
+€163,204
Depreciation
+€2,447
Receivables within one year
+€1,931
Deferred charges and accrued income
-€108
Trade debts
-€851
Tax, wage and social debts
+€2,522
Other debts
-€32,000
Accrued charges and deferred income
-€563
Investment (derived)
-€6,933
Investment in fixed assets (net)
-€6,933
Financing
-€110,823
Debts after one year
-€60,936
Current portion of long-term debt
+€112
Contributions, distributions and other
-€50,000
Cash 2025
€37,100
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €458,202 | €479,690 | +€21,489 | +4.7% |
| Fixed assets | 21/28 | €409,721 | €414,207 | +€4,485 | +1.1% |
| Tangible fixed assets | 22/27 | €9,721 | €14,207 | +€4,485 | +46.1% |
| Land and buildings | 22 | €1,856 | €1,538 | -€318 | -17.1% |
| Plant, machinery and equipment | 23 | €560 | €3,099 | +€2,538 | +453.3% |
| Furniture and vehicles | 24 | €3,215 | €2,087 | -€1,128 | -35.1% |
| Other tangible fixed assets | 26 | €4,090 | €7,483 | +€3,393 | +83.0% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €48,480 | €65,484 | +€17,003 | +35.1% |
| Amounts receivable within one year | 40/41 | €26,931 | €25,000 | -€1,931 | -7.2% |
| Other amounts receivable | 41 | €26,931 | €25,000 | -€1,931 | -7.2% |
| Cash at bank and in hand | 54/58 | €18,274 | €37,100 | +€18,827 | +103.0% |
| Deferred charges and accrued income | 490/1 | €3,276 | €3,383 | +€108 | +3.3% |
| Total equity and liabilities | 10/49 | €458,202 | €479,690 | +€21,489 | +4.7% |
| Equity | 10/15 | €106,633 | €219,837 | +€113,204 | +106.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €104,633 | €217,837 | +€113,204 | +108.2% |
| Distributable reserves | 133 | €104,633 | €217,837 | +€113,204 | +108.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €351,569 | €259,854 | -€91,715 | -26.1% |
| Amounts payable after more than one year | 17 | €71,985 | €11,050 | -€60,936 | -84.7% |
| Financial debts | 170/4 | €71,985 | €11,050 | -€60,936 | -84.7% |
| Amounts payable within one year | 42/48 | €278,502 | €248,285 | -€30,217 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €60,823 | €60,936 | +€112 | +0.2% |
| Trade debts | 44 | €967 | €116 | -€851 | -88.1% |
| Suppliers | 440/4 | €967 | €116 | -€851 | -88.1% |
| Taxes, remuneration and social security | 45 | €9,712 | €12,233 | +€2,522 | +26.0% |
| Taxes | 450/3 | €9,294 | €11,001 | +€1,707 | +18.4% |
| Remuneration and social security | 454/9 | €417 | €1,232 | +€815 | +195.3% |
| Other amounts payable | 47/48 | €207,000 | €175,000 | -€32,000 | -15.5% |
| Accrued charges and deferred income | 492/3 | €1,082 | €519 | -€563 | -52.0% |
| Remuneration, social security and pensions | 62 | - | €2,759 | +€2,759 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,568 | €2,447 | -€1,120 | -31.4% |
| Other operating charges | 640/8 | €1,277 | €869 | -€407 | -31.9% |
| Gross operating margin | 9900 | €157,950 | €163,786 | +€5,836 | +3.7% |
| Operating profit (loss) | 9901 | €153,106 | €157,709 | +€4,604 | +3.0% |
| Financial income | 75/76B | €33,637 | €47,957 | +€14,320 | +42.6% |
| Recurring financial income | 75 | €33,637 | €47,957 | +€14,320 | +42.6% |
| Financial charges | 65/66B | €1,541 | €1,513 | -€29 | -1.8% |
| Recurring financial charges | 65 | €1,541 | €1,513 | -€29 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €185,201 | €204,154 | +€18,953 | +10.2% |
| Income taxes | 67/77 | €40,569 | €40,950 | +€381 | +0.9% |
| Profit (loss) for the period | 9904 | €144,633 | €163,204 | +€18,571 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €144,633 | €163,204 | +€18,571 | +12.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.