IMC SOLUTIONS: 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.
IMC SOLUTIONS
Largest movements
- Receivables within one year +€19,650
up €19,650 (+106.3%), from €18,492 to €38,142
of which Trade receivables: +€33,075
- Tangible fixed assets -€15,318
down €15,318 (-20.0%), from €76,659 to €61,341
- Cash +€15,129
up €15,129 (+3.6%), from €417,281 to €432,410
mainly Depreciation (+€20,798) and Net result for the year (+€19,164)
- Reserves +€19,000
up €19,000 (+4.3%), from €438,500 to €457,500
of which Distributable reserves: +€19,000
- Contributions -€18,550
down €18,550 (-100.0%), from €18,550 to €0
- Other debts +€7,985
up €7,985 (+153.7%), from €5,194 to €13,179
- Trade debts +€6,388
up €6,388 (+521.1%), from €1,226 to €7,614
- Gross operating margin -€105,059
down €105,059 (-65.4%), from €160,665 to €55,606
- Taxes -€34,487
down €34,487 (-70.4%), from €48,962 to €14,475
- Depreciation +€12,232
up €12,232 (+142.8%), from €8,566 to €20,798
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €512,432 | €531,894 | +€19,461 | +3.8% |
| Fixed assets | 21/28 | €76,659 | €61,341 | -€15,318 | -20.0% |
| Tangible fixed assets | 22/27 | €76,659 | €61,341 | -€15,318 | -20.0% |
| Furniture and vehicles | 24 | €76,659 | €61,341 | -€15,318 | -20.0% |
| Current assets | 29/58 | €435,773 | €470,552 | +€34,779 | +8.0% |
| Amounts receivable within one year | 40/41 | €18,492 | €38,142 | +€19,650 | +106.3% |
| Trade receivables | 40 | €0 | €33,075 | +€33,075 | |
| Other amounts receivable | 41 | €18,492 | €5,067 | -€13,425 | -72.6% |
| Cash at bank and in hand | 54/58 | €417,281 | €432,410 | +€15,129 | +3.6% |
| Total equity and liabilities | 10/49 | €512,432 | €531,894 | +€19,461 | +3.8% |
| Equity | 10/15 | €457,050 | €457,664 | +€614 | +0.1% |
| Contributions | 10/11 | €18,550 | €0 | -€18,550 | -100.0% |
| Reserves | 13 | €438,500 | €457,500 | +€19,000 | +4.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €438,500 | €457,500 | +€19,000 | +4.3% |
| Profit (loss) carried forward | 14 | €0 | €164 | +€164 | |
| Amounts payable | 17/49 | €55,382 | €74,230 | +€18,848 | +34.0% |
| Amounts payable within one year | 42/48 | €55,382 | €74,230 | +€18,848 | +34.0% |
| Trade debts | 44 | €1,226 | €7,614 | +€6,388 | +521.1% |
| Suppliers | 440/4 | €1,226 | €7,614 | +€6,388 | +521.1% |
| Taxes, remuneration and social security | 45 | €48,962 | €53,437 | +€4,475 | +9.1% |
| Taxes | 450/3 | €48,962 | €53,437 | +€4,475 | +9.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,194 | €13,179 | +€7,985 | +153.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,566 | €20,798 | +€12,232 | +142.8% |
| Other operating charges | 640/8 | €1,944 | €1,073 | -€871 | -44.8% |
| Gross operating margin | 9900 | €160,665 | €55,606 | -€105,059 | -65.4% |
| Operating profit (loss) | 9901 | €150,154 | €33,735 | -€116,420 | -77.5% |
| Financial income | 75/76B | €143 | €0 | -€143 | -100.0% |
| Recurring financial income | 75 | €143 | €0 | -€143 | -100.0% |
| Financial charges | 65/66B | €90 | €96 | +€6 | +6.7% |
| Recurring financial charges | 65 | €90 | €96 | +€6 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €150,207 | €33,639 | -€116,569 | -77.6% |
| Income taxes | 67/77 | €48,962 | €14,475 | -€34,487 | -70.4% |
| Profit (loss) for the period | 9904 | €101,245 | €19,164 | -€82,082 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €101,245 | €19,164 | -€82,082 | -81.1% |
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 2 October 2026 via checked.be.