imcool: 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.
imcool
Largest movements
- Receivables after one year -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Stocks and contracts +€40,000
new in 2025: €40,000
- Cash +€25,806
up €25,806 (+83.2%), from €31,033 to €56,839
mainly Receivables after one year (+€50,000) and Advances received (+€50,000)
- Receivables within one year -€22,868
down €22,868 (-78.3%), from €29,202 to €6,334
of which Other amounts receivable: -€20,419
- Tangible fixed assets +€8,733
up €8,733 (+4.5%), from €194,281 to €203,015
of which Plant, machinery and equipment: +€8,733
- Trade debts -€56,647
down €56,647 (-99.9%), from €56,721 to €74
- Advances received +€50,000
new in 2025: €50,000
- Profit (loss) carried forward +€19,618
up €19,618, from -€18,828 to €790
- Tax, wage and social debts -€18,932
down €18,932 (-100.0%), from €18,940 to €8
- Reserves +€7,000
new in 2025: €7,000
- Gross operating margin +€45,353
up €45,353, from -€17,522 to €27,831
- Financial income -€1,072
down €1,072 (-93.7%), from €1,145 to €72
- Other operating charges -€838
down €838 (-93.3%), from €898 to €60
- Depreciation -€294
down €294 (-20.3%), from €1,447 to €1,153
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 | €306,833 | €307,872 | +€1,039 | +0.3% |
| Formation expenses | 20 | €2,317 | €1,684 | -€633 | -27.3% |
| Fixed assets | 21/28 | €194,281 | €203,015 | +€8,733 | +4.5% |
| Tangible fixed assets | 22/27 | €194,281 | €203,015 | +€8,733 | +4.5% |
| Plant, machinery and equipment | 23 | €127,989 | €136,722 | +€8,733 | +6.8% |
| Furniture and vehicles | 24 | €4,236 | €4,236 | = | 0.0% |
| Other tangible fixed assets | 26 | €62,056 | €62,056 | = | 0.0% |
| Current assets | 29/58 | €110,235 | €103,173 | -€7,062 | -6.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €0 | -€50,000 | -100.0% |
| Other amounts receivable | 291 | €50,000 | €0 | -€50,000 | -100.0% |
| Stocks and contracts in progress | 3 | - | €40,000 | +€40,000 | |
| Contracts in progress | 37 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €29,202 | €6,334 | -€22,868 | -78.3% |
| Trade receivables | 40 | €6,118 | €3,669 | -€2,449 | -40.0% |
| Other amounts receivable | 41 | €23,084 | €2,665 | -€20,419 | -88.5% |
| Cash at bank and in hand | 54/58 | €31,033 | €56,839 | +€25,806 | +83.2% |
| Total equity and liabilities | 10/49 | €306,833 | €307,872 | +€1,039 | +0.3% |
| Equity | 10/15 | €231,172 | €257,790 | +€26,618 | +11.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | - | €7,000 | +€7,000 | |
| Distributable reserves | 133 | - | €7,000 | +€7,000 | |
| Profit (loss) carried forward | 14 | -€18,828 | €790 | +€19,618 | |
| Amounts payable | 17/49 | €75,661 | €50,082 | -€25,579 | -33.8% |
| Amounts payable within one year | 42/48 | €75,661 | €50,082 | -€25,579 | -33.8% |
| Trade debts | 44 | €56,721 | €74 | -€56,647 | -99.9% |
| Suppliers | 440/4 | €56,721 | €74 | -€56,647 | -99.9% |
| Advances received on contracts in progress | 46 | - | €50,000 | +€50,000 | |
| Taxes, remuneration and social security | 45 | €18,940 | €8 | -€18,932 | -100.0% |
| Taxes | 450/3 | €18,940 | €8 | -€18,932 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,447 | €1,153 | -€294 | -20.3% |
| Other operating charges | 640/8 | €898 | €60 | -€838 | -93.3% |
| Gross operating margin | 9900 | -€17,522 | €27,831 | +€45,353 | |
| Operating profit (loss) | 9901 | -€19,867 | €26,618 | +€46,485 | |
| Financial income | 75/76B | €1,145 | €72 | -€1,072 | -93.7% |
| Recurring financial income | 75 | €1,145 | €72 | -€1,072 | -93.7% |
| Financial charges | 65/66B | €106 | €72 | -€33 | -31.6% |
| Recurring financial charges | 65 | €106 | €72 | -€33 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,828 | €26,618 | +€45,446 | |
| Profit (loss) for the period | 9904 | -€18,828 | €26,618 | +€45,446 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,828 | €26,618 | +€45,446 |
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 29 September 2026 via checked.be.