IMC Corporation: what changed
IMC Corporation
Largest movements
- Deferred charges and accrued income +€34,090
up €34,090 (+35.0%), from €97,388 to €131,478
- Tangible fixed assets +€7,575
up €7,575 (+79.4%), from €9,535 to €17,110
of which Furniture and vehicles: +€7,728
- Receivables within one year -€5,843
down €5,843 (-13.6%), from €42,868 to €37,025
of which Other amounts receivable: -€4,287
- Cash +€3,941
up €3,941 (+7.4%), from €53,577 to €57,518
mainly Net result for the year (+€57,618) and Depreciation (+€6,298)
- Reserves +€50,000
up €50,000 (+96.4%), from €51,860 to €101,860
of which Distributable reserves: +€50,000
- Tax, wage and social debts -€21,553
down €21,553 (-22.6%), from €95,284 to €73,732
of which Remuneration and social security: -€15,278
- Profit (loss) carried forward +€7,618
up €7,618 (+25.6%), from €29,704 to €37,322
- Current portion of long-term debt +€6,204
up €6,204 (+196%), from €3,160 to €9,364
- Other debts -€5,463
down €5,463 (-77.9%), from €7,016 to €1,553
- Staff costs +€123,396
up €123,396 (+17.4%), from €710,572 to €833,968
- Gross operating margin +€120,959
up €120,959 (+15.1%), from €802,063 to €923,023
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,668 | €246,431 | +€39,763 | +19.2% |
| Fixed assets | 21/28 | €12,835 | €20,410 | +€7,575 | +59.0% |
| Tangible fixed assets | 22/27 | €9,535 | €17,110 | +€7,575 | +79.4% |
| Furniture and vehicles | 24 | €9,382 | €17,110 | +€7,728 | +82.4% |
| Other tangible fixed assets | 26 | €153 | - | -€153 | |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €193,833 | €226,021 | +€32,188 | +16.6% |
| Amounts receivable within one year | 40/41 | €42,868 | €37,025 | -€5,843 | -13.6% |
| Trade receivables | 40 | €28,094 | €26,538 | -€1,556 | -5.5% |
| Other amounts receivable | 41 | €14,774 | €10,487 | -€4,287 | -29.0% |
| Cash at bank and in hand | 54/58 | €53,577 | €57,518 | +€3,941 | +7.4% |
| Deferred charges and accrued income | 490/1 | €97,388 | €131,478 | +€34,090 | +35.0% |
| Total equity and liabilities | 10/49 | €206,668 | €246,431 | +€39,763 | +19.2% |
| Equity | 10/15 | €100,164 | €157,782 | +€57,618 | +57.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €101,860 | +€50,000 | +96.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €100,000 | +€50,000 | +100% |
| Profit (loss) carried forward | 14 | €29,704 | €37,322 | +€7,618 | +25.6% |
| Amounts payable | 17/49 | €106,504 | €88,649 | -€17,855 | -16.8% |
| Amounts payable within one year | 42/48 | €105,850 | €88,649 | -€17,202 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €3,160 | €9,364 | +€6,204 | +196% |
| Financial debts | 43 | €391 | - | -€391 | |
| Credit institutions | 430/8 | €391 | - | -€391 | |
| Trade debts | 44 | - | €4,000 | +€4,000 | |
| Suppliers | 440/4 | - | €4,000 | +€4,000 | |
| Taxes, remuneration and social security | 45 | €95,284 | €73,732 | -€21,553 | -22.6% |
| Taxes | 450/3 | €17,566 | €11,291 | -€6,275 | -35.7% |
| Remuneration and social security | 454/9 | €77,718 | €62,441 | -€15,278 | -19.7% |
| Other amounts payable | 47/48 | €7,016 | €1,553 | -€5,463 | -77.9% |
| Accrued charges and deferred income | 492/3 | €654 | - | -€654 | |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €710,572 | €833,968 | +€123,396 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,298 | €6,298 | = | 0.0% |
| Other operating charges | 640/8 | €795 | €806 | +€11 | +1.4% |
| Gross operating margin | 9900 | €802,063 | €923,023 | +€120,959 | +15.1% |
| Operating profit (loss) | 9901 | €84,398 | €81,950 | -€2,448 | -2.9% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Non-recurring financial income | 76B | - | €17 | +€17 | |
| Financial charges | 65/66B | €803 | €728 | -€75 | -9.4% |
| Recurring financial charges | 65 | €803 | €728 | -€75 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €83,596 | €81,240 | -€2,356 | -2.8% |
| Income taxes | 67/77 | €25,000 | €23,622 | -€1,378 | -5.5% |
| Profit (loss) for the period | 9904 | €58,596 | €57,618 | -€977 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,596 | €57,618 | -€977 | -1.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.