IMConsult: 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.
IMConsult
Largest movements
- Tangible fixed assets -€14,872
down €14,872 (-3.0%), from €493,622 to €478,750
of which Land and buildings: -€15,992
- Debts after one year -€48,294
down €48,294 (-26.8%), from €180,374 to €132,081
- Other debts +€26,811
up €26,811 (+3759.2%), from €713 to €27,524
- Profit (loss) carried forward +€5,263
up €5,263 (+3.3%), from €159,174 to €164,436
- Other operating charges +€3,625
up €3,625 (+139.5%), from €2,599 to €6,225
- Taxes -€551
down €551 (-15.1%), from €3,658 to €3,106
- Financial income -€509
down €509 (-63.2%), from €806 to €296
- Financial charges +€453
up €453 (+10.0%), from €4,514 to €4,967
- Gross operating margin +€395
up €395 (+1.1%), from €35,546 to €35,941
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 | €508,970 | €492,236 | -€16,734 | -3.3% |
| Fixed assets | 21/28 | €495,839 | €479,930 | -€15,909 | -3.2% |
| Tangible fixed assets | 22/27 | €493,622 | €478,750 | -€14,872 | -3.0% |
| Land and buildings | 22 | €483,836 | €467,844 | -€15,992 | -3.3% |
| Furniture and vehicles | 24 | €586 | €1,705 | +€1,119 | +190.9% |
| Other tangible fixed assets | 26 | €9,200 | €9,200 | = | 0.0% |
| Financial fixed assets | 28 | €2,217 | €1,180 | -€1,037 | -46.8% |
| Current assets | 29/58 | €13,131 | €12,306 | -€825 | -6.3% |
| Amounts receivable within one year | 40/41 | €6,291 | €4,121 | -€2,171 | -34.5% |
| Other amounts receivable | 41 | €6,291 | €4,121 | -€2,171 | -34.5% |
| Cash at bank and in hand | 54/58 | €6,840 | €7,383 | +€543 | +7.9% |
| Deferred charges and accrued income | 490/1 | - | €802 | +€802 | |
| Total equity and liabilities | 10/49 | €508,970 | €492,236 | -€16,734 | -3.3% |
| Equity | 10/15 | €261,785 | €267,048 | +€5,263 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,011 | €84,011 | = | 0.0% |
| Distributable reserves | 133 | €84,011 | €84,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,174 | €164,436 | +€5,263 | +3.3% |
| Amounts payable | 17/49 | €247,185 | €225,188 | -€21,997 | -8.9% |
| Amounts payable after more than one year | 17 | €180,374 | €132,081 | -€48,294 | -26.8% |
| Financial debts | 170/4 | €180,374 | €132,081 | -€48,294 | -26.8% |
| Amounts payable within one year | 42/48 | €65,861 | €92,138 | +€26,276 | +39.9% |
| Current portion of amounts payable after more than one year | 42 | €48,351 | €48,294 | -€57 | -0.1% |
| Trade debts | 44 | €16,379 | €15,944 | -€435 | -2.7% |
| Suppliers | 440/4 | €16,379 | €15,944 | -€435 | -2.7% |
| Taxes, remuneration and social security | 45 | €418 | €376 | -€42 | -10.1% |
| Taxes | 450/3 | €418 | €376 | -€42 | -10.1% |
| Other amounts payable | 47/48 | €713 | €27,524 | +€26,811 | +3759.2% |
| Accrued charges and deferred income | 492/3 | €949 | €970 | +€21 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,599 | €16,676 | +€77 | +0.5% |
| Other operating charges | 640/8 | €2,599 | €6,225 | +€3,625 | +139.5% |
| Gross operating margin | 9900 | €35,546 | €35,941 | +€395 | +1.1% |
| Operating profit (loss) | 9901 | €16,347 | €13,040 | -€3,308 | -20.2% |
| Financial income | 75/76B | €806 | €296 | -€509 | -63.2% |
| Recurring financial income | 75 | €806 | €296 | -€509 | -63.2% |
| Financial charges | 65/66B | €4,514 | €4,967 | +€453 | +10.0% |
| Recurring financial charges | 65 | €4,514 | €4,967 | +€453 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €12,639 | €8,369 | -€4,270 | -33.8% |
| Income taxes | 67/77 | €3,658 | €3,106 | -€551 | -15.1% |
| Profit (loss) for the period | 9904 | €8,982 | €5,263 | -€3,719 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,982 | €5,263 | -€3,719 | -41.4% |
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.