IME Services & 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.
IME Services & Consulting
Largest movements
- Current investments -€62,086
down €62,086 (-23.0%), from €270,000 to €207,914
- Receivables within one year +€39,813
up €39,813 (+8,618%), from €462 to €40,275
of which Trade receivables: +€40,275
- Tangible fixed assets -€8,532
down €8,532 (-34.5%), from €24,725 to €16,193
of which Furniture and vehicles: -€7,871
- Other debts -€129,537
down €129,537 (-61.2%), from €211,518 to €81,981
- Reserves +€116,010
up €116,010 (+191%), from €60,846 to €176,856
of which Distributable reserves: +€120,135
- Tax, wage and social debts -€16,331
down €16,331 (-46.3%), from €35,268 to €18,938
- Gross operating margin +€175,044
up €175,044, from -€4,308 to €170,736
- Taxes +€48,347
up €48,347 (+3,869%), from €1,250 to €49,596
- Financial charges +€5,318
up €5,318 (+379%), from €1,405 to €6,723
- Financial income -€4,164
down €4,164 (-31.1%), from €13,406 to €9,241
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €330,550 | €301,765 | -€28,785 | -8.7% |
| Fixed assets | 21/28 | €24,725 | €16,193 | -€8,532 | -34.5% |
| Tangible fixed assets | 22/27 | €24,725 | €16,193 | -€8,532 | -34.5% |
| Land and buildings | 22 | €336 | - | -€336 | |
| Plant, machinery and equipment | 23 | €777 | €452 | -€325 | -41.9% |
| Furniture and vehicles | 24 | €23,612 | €15,741 | -€7,871 | -33.3% |
| Current assets | 29/58 | €305,826 | €285,572 | -€20,253 | -6.6% |
| Amounts receivable within one year | 40/41 | €462 | €40,275 | +€39,813 | +8,618% |
| Trade receivables | 40 | - | €40,275 | +€40,275 | |
| Other amounts receivable | 41 | €462 | - | -€462 | |
| Current investments | 50/53 | €270,000 | €207,914 | -€62,086 | -23.0% |
| Cash at bank and in hand | 54/58 | €34,235 | €34,401 | +€166 | +0.5% |
| Deferred charges and accrued income | 490/1 | €1,128 | €2,982 | +€1,854 | +164% |
| Total equity and liabilities | 10/49 | €330,550 | €301,765 | -€28,785 | -8.7% |
| Equity | 10/15 | €79,446 | €195,456 | +€116,010 | +146% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,846 | €176,856 | +€116,010 | +191% |
| Tax-exempt reserves | 132 | €12,375 | €8,250 | -€4,125 | -33.3% |
| Distributable reserves | 133 | €48,471 | €168,606 | +€120,135 | +248% |
| Provisions and deferred taxes | 16 | €4,125 | €2,750 | -€1,375 | -33.3% |
| Deferred taxes | 168 | €4,125 | €2,750 | -€1,375 | -33.3% |
| Amounts payable | 17/49 | €246,979 | €103,559 | -€143,420 | -58.1% |
| Amounts payable within one year | 42/48 | €246,979 | €103,559 | -€143,420 | -58.1% |
| Trade debts | 44 | €193 | €2,640 | +€2,448 | +1,271% |
| Suppliers | 440/4 | €193 | €2,640 | +€2,448 | +1,271% |
| Taxes, remuneration and social security | 45 | €35,268 | €18,938 | -€16,331 | -46.3% |
| Taxes | 450/3 | €35,268 | €18,938 | -€16,331 | -46.3% |
| Other amounts payable | 47/48 | €211,518 | €81,981 | -€129,537 | -61.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,001 | €8,532 | -€469 | -5.2% |
| Other operating charges | 640/8 | €471 | €491 | +€20 | +4.3% |
| Gross operating margin | 9900 | -€4,308 | €170,736 | +€175,044 | |
| Operating profit (loss) | 9901 | -€13,780 | €161,712 | +€175,493 | |
| Financial income | 75/76B | €13,406 | €9,241 | -€4,164 | -31.1% |
| Recurring financial income | 75 | €13,406 | €9,241 | -€4,164 | -31.1% |
| Financial charges | 65/66B | €1,405 | €6,723 | +€5,318 | +379% |
| Recurring financial charges | 65 | €1,405 | €6,723 | +€5,318 | +379% |
| Profit (loss) for the period before taxes | 9903 | -€1,779 | €164,231 | +€166,011 | |
| Transfer from deferred taxes | 780 | €1,375 | €1,375 | = | 0.0% |
| Income taxes | 67/77 | €1,250 | €49,596 | +€48,347 | +3,869% |
| Profit (loss) for the period | 9904 | -€1,654 | €116,010 | +€117,664 | |
| Transfer from tax-exempt reserves | 789 | €4,125 | €4,125 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,471 | €120,135 | +€117,664 | +4,762% |
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 24 October 2026 via checked.be.