IMEO CONSULTING: 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.
IMEO CONSULTING
Largest movements
- Cash +€65,837
up €65,837 (+67.3%), from €97,876 to €163,714
mainly Net result for the year (+€54,191) and Trade debts (+€24,512)
- Receivables within one year +€7,564
up €7,564 (+137.4%), from €5,504 to €13,068
of which Trade receivables: +€7,732
- Reserves +€40,000
up €40,000 (+80.0%), from €50,000 to €90,000
- Trade debts +€24,512
up €24,512 (+31825.9%), from €77 to €24,589
- Profit (loss) carried forward +€14,191
up €14,191 (+68.5%), from €20,723 to €34,914
- Tax, wage and social debts -€5,550
down €5,550 (-16.7%), from €33,306 to €27,756
- Turnover -€28,436
down €28,436 (-17.5%), from €162,170 to €133,734
- Gross operating margin -€22,584
down €22,584 (-23.0%), from €98,236 to €75,652
- Purchases and services -€7,157
down €7,157 (-11.0%), from €65,239 to €58,082
- Taxes -€5,708
down €5,708 (-22.7%), from €25,143 to €19,435
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 | €106,201 | €180,665 | +€74,464 | +70.1% |
| Formation expenses | 20 | €616 | €446 | -€170 | -27.6% |
| Fixed assets | 21/28 | €1,927 | €3,067 | +€1,140 | +59.2% |
| Tangible fixed assets | 22/27 | €1,927 | €3,067 | +€1,140 | +59.2% |
| Plant, machinery and equipment | 23 | €1,686 | €1,504 | -€182 | -10.8% |
| Furniture and vehicles | 24 | €241 | €1,563 | +€1,322 | +548.0% |
| Current assets | 29/58 | €103,658 | €177,152 | +€73,494 | +70.9% |
| Amounts receivable within one year | 40/41 | €5,504 | €13,068 | +€7,564 | +137.4% |
| Trade receivables | 40 | €5,336 | €13,068 | +€7,732 | +144.9% |
| Other amounts receivable | 41 | €168 | - | -€168 | |
| Cash at bank and in hand | 54/58 | €97,876 | €163,714 | +€65,837 | +67.3% |
| Deferred charges and accrued income | 490/1 | €278 | €370 | +€93 | +33.4% |
| Total equity and liabilities | 10/49 | €106,201 | €180,665 | +€74,464 | +70.1% |
| Equity | 10/15 | €72,723 | €126,914 | +€54,191 | +74.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €90,000 | +€40,000 | +80.0% |
| Distributable reserves | 133 | €50,000 | €90,000 | +€40,000 | +80.0% |
| Profit (loss) carried forward | 14 | €20,723 | €34,914 | +€14,191 | +68.5% |
| Amounts payable | 17/49 | €33,478 | €53,751 | +€20,273 | +60.6% |
| Amounts payable within one year | 42/48 | €33,383 | €53,654 | +€20,272 | +60.7% |
| Trade debts | 44 | €77 | €24,589 | +€24,512 | +31825.9% |
| Suppliers | 440/4 | €77 | €24,589 | +€24,512 | +31825.9% |
| Taxes, remuneration and social security | 45 | €33,306 | €27,756 | -€5,550 | -16.7% |
| Taxes | 450/3 | €33,306 | €27,756 | -€5,550 | -16.7% |
| Other amounts payable | 47/48 | - | €1,309 | +€1,309 | |
| Accrued charges and deferred income | 492/3 | €96 | €97 | +€1 | +1.4% |
| Turnover | 70 | €162,170 | €133,734 | -€28,436 | -17.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €65,239 | €58,082 | -€7,157 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €569 | €830 | +€261 | +45.8% |
| Other operating charges | 640/8 | €1,064 | €367 | -€697 | -65.5% |
| Gross operating margin | 9900 | €98,236 | €75,652 | -€22,584 | -23.0% |
| Operating profit (loss) | 9901 | €96,603 | €74,455 | -€22,148 | -22.9% |
| Financial income | 75/76B | €444 | €258 | -€187 | -42.0% |
| Recurring financial income | 75 | €444 | €258 | -€187 | -42.0% |
| Financial charges | 65/66B | €1,182 | €1,087 | -€95 | -8.0% |
| Recurring financial charges | 65 | €1,182 | €1,087 | -€95 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €95,866 | €73,625 | -€22,240 | -23.2% |
| Income taxes | 67/77 | €25,143 | €19,435 | -€5,708 | -22.7% |
| Profit (loss) for the period | 9904 | €70,723 | €54,191 | -€16,532 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,723 | €54,191 | -€16,532 | -23.4% |
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.