IMC DONCEEL: 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
IMC DONCEEL
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4,582
2024 · -€747+€5,329
Equity
€251,368
2024 · €246,786+€4,582
Cash
€134
2024 · €227-€93
Balance sheet total
€491,461
2024 · €497,902-€6,441
Largest movements
Assets
- Tangible fixed assets -€17,598
down €17,598 (-3.8%), from €457,314 to €439,716
- Receivables within one year +€11,250
new in 2025: €11,250
Equity and liabilities
- Debts after one year -€30,737
down €30,737 (-16.1%), from €190,650 to €159,913
- Other debts +€23,181
up €23,181 (+189%), from €12,268 to €35,449
Income statement
- Taxes -€3,584
down €3,584 (-70.7%), from €5,072 to €1,488
- Other operating charges -€1,689
down €1,689 (-22.4%), from €7,537 to €5,848
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
-€747
Gross operating margin
-€29
Other operating charges
+€1,689
Financial charges
+€85
Taxes
+€3,584
Result 2025
€4,582
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
+€29,885
Investment
€0
Financing
-€29,978
Cash 2024
€227
From operations (derived)
+€29,885
Net result for the year
+€4,582
Depreciation
+€17,598
Receivables within one year
-€11,250
Provisions
-€554
Trade debts
+€400
Tax, wage and social debts
-€4,072
Other debts
+€23,181
Financing
-€29,978
Debts after one year
-€30,737
Current portion of long-term debt
+€759
Cash 2025
€134
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €497,902 | €491,461 | -€6,441 | -1.3% |
| Fixed assets | 21/28 | €457,694 | €440,096 | -€17,598 | -3.8% |
| Tangible fixed assets | 22/27 | €457,314 | €439,716 | -€17,598 | -3.8% |
| Land and buildings | 22 | €457,314 | €439,716 | -€17,598 | -3.8% |
| Financial fixed assets | 28 | €380 | €380 | = | 0.0% |
| Current assets | 29/58 | €40,208 | €51,365 | +€11,157 | +27.7% |
| Amounts receivable within one year | 40/41 | - | €11,250 | +€11,250 | |
| Trade receivables | 40 | - | €11,250 | +€11,250 | |
| Current investments | 50/53 | €39,981 | €39,981 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €227 | €134 | -€93 | -41.0% |
| Total equity and liabilities | 10/49 | €497,902 | €491,461 | -€6,441 | -1.3% |
| Equity | 10/15 | €246,786 | €251,368 | +€4,582 | +1.9% |
| Contributions | 10/11 | €150,690 | €150,690 | = | 0.0% |
| Reserves | 13 | €39,981 | €39,981 | = | 0.0% |
| Non-distributable reserves | 130/1 | €39,981 | €39,981 | = | 0.0% |
| Own shares acquired | 1312 | €39,981 | €39,981 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,115 | €60,697 | +€4,582 | +8.2% |
| Provisions and deferred taxes | 16 | €7,961 | €7,407 | -€554 | -7.0% |
| Provisions for liabilities and charges | 160/5 | €7,961 | €7,407 | -€554 | -7.0% |
| Other liabilities and charges | 164/5 | €7,961 | €7,407 | -€554 | -7.0% |
| Amounts payable | 17/49 | €243,155 | €232,686 | -€10,469 | -4.3% |
| Amounts payable after more than one year | 17 | €190,650 | €159,913 | -€30,737 | -16.1% |
| Financial debts | 170/4 | €190,650 | €159,913 | -€30,737 | -16.1% |
| Amounts payable within one year | 42/48 | €52,505 | €72,773 | +€20,268 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €29,978 | €30,737 | +€759 | +2.5% |
| Trade debts | 44 | €6,187 | €6,587 | +€400 | +6.5% |
| Suppliers | 440/4 | €6,187 | €6,587 | +€400 | +6.5% |
| Taxes, remuneration and social security | 45 | €4,072 | - | -€4,072 | |
| Taxes | 450/3 | €4,072 | - | -€4,072 | |
| Other amounts payable | 47/48 | €12,268 | €35,449 | +€23,181 | +189% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,598 | €17,598 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€554 | -€554 | = | 0.0% |
| Other operating charges | 640/8 | €7,537 | €5,848 | -€1,689 | -22.4% |
| Gross operating margin | 9900 | €38,038 | €38,009 | -€29 | -0.1% |
| Operating profit (loss) | 9901 | €13,457 | €15,117 | +€1,660 | +12.3% |
| Financial charges | 65/66B | €9,132 | €9,047 | -€85 | -0.9% |
| Recurring financial charges | 65 | €9,132 | €9,047 | -€85 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €4,325 | €6,070 | +€1,745 | +40.3% |
| Income taxes | 67/77 | €5,072 | €1,488 | -€3,584 | -70.7% |
| Profit (loss) for the period | 9904 | -€747 | €4,582 | +€5,329 | |
| Profit (loss) for the period to be appropriated | 9905 | -€747 | €4,582 | +€5,329 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.