IMCH CONSULTING: 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.
IMCH CONSULTING
Largest movements
- Cash -€63,046
down €63,046 (-41.7%), from €151,034 to €87,988
mainly Contributions, distributions and other (-€118,000) and Tax, wage and social debts (-€10,254)
- Receivables within one year -€29,645
no longer reported in 2025 (was €29,645)
- Current investments -€10,000
no longer reported in 2025 (was €10,000)
- Profit (loss) carried forward -€92,915
down €92,915 (-78.5%), from €118,292 to €25,377
- Tax, wage and social debts -€10,254
down €10,254 (-40.5%), from €25,288 to €15,034
- Gross operating margin -€49,180
down €49,180 (-58.5%), from €84,000 to €34,819
- Taxes -€9,461
down €9,461 (-54.4%), from €17,406 to €7,944
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 | €195,248 | €91,615 | -€103,633 | -53.1% |
| Fixed assets | 21/28 | €4,569 | €3,043 | -€1,526 | -33.4% |
| Tangible fixed assets | 22/27 | €4,522 | €2,996 | -€1,526 | -33.7% |
| Furniture and vehicles | 24 | €4,522 | €2,996 | -€1,526 | -33.7% |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €190,679 | €88,572 | -€102,107 | -53.5% |
| Amounts receivable within one year | 40/41 | €29,645 | - | -€29,645 | |
| Trade receivables | 40 | €29,645 | - | -€29,645 | |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €151,034 | €87,988 | -€63,046 | -41.7% |
| Deferred charges and accrued income | 490/1 | - | €584 | +€584 | |
| Total equity and liabilities | 10/49 | €195,248 | €91,615 | -€103,633 | -53.1% |
| Equity | 10/15 | €167,292 | €74,377 | -€92,915 | -55.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,000 | €46,000 | = | 0.0% |
| Distributable reserves | 133 | €46,000 | €46,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,292 | €25,377 | -€92,915 | -78.5% |
| Amounts payable | 17/49 | €27,955 | €17,238 | -€10,717 | -38.3% |
| Amounts payable within one year | 42/48 | €27,955 | €17,238 | -€10,717 | -38.3% |
| Trade debts | 44 | €2,667 | €2,098 | -€570 | -21.4% |
| Suppliers | 440/4 | €2,667 | €2,098 | -€570 | -21.4% |
| Taxes, remuneration and social security | 45 | €25,288 | €15,034 | -€10,254 | -40.5% |
| Taxes | 450/3 | €25,288 | €15,034 | -€10,254 | -40.5% |
| Other amounts payable | 47/48 | - | €106 | +€106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,137 | €1,526 | +€389 | +34.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €84,000 | €34,819 | -€49,180 | -58.5% |
| Operating profit (loss) | 9901 | €82,476 | €32,894 | -€49,582 | -60.1% |
| Financial income | 75/76B | €660 | €231 | -€429 | -65.0% |
| Recurring financial income | 75 | €660 | €231 | -€429 | -65.0% |
| Financial charges | 65/66B | €675 | €96 | -€579 | -85.8% |
| Recurring financial charges | 65 | €675 | €96 | -€579 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | €82,461 | €33,029 | -€49,432 | -59.9% |
| Income taxes | 67/77 | €17,406 | €7,944 | -€9,461 | -54.4% |
| Profit (loss) for the period | 9904 | €65,055 | €25,085 | -€39,970 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,055 | €25,085 | -€39,970 | -61.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.