IMERYS BELGIUM: 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.
What changed
IMERYS BELGIUM
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€117,535
2024 · €209,495-€91,960
Equity
€1.6m
2024 · €1.6m-€2,465
Cash
-
not filed
Balance sheet total
€3.1m
2024 · €3.3m-€184,526
Largest movements
Assets
- Receivables within one year -€418,075
down €418,075 (-64.9%), from €644,393 to €226,318
of which Trade receivables: -€447,334
- Current investments +€265,829
up €265,829 (+10.6%), from €2.5m to €2.8m
Equity and liabilities
- Tax, wage and social debts -€139,217
down €139,217 (-10.8%), from €1.3m to €1.2m
of which Remuneration and social security: -€132,940
- Other debts -€75,000
down €75,000 (-38.5%), from €195,000 to €120,000
Income statement
- Turnover -€274,666
down €274,666 (-5.0%), from €5.5m to €5.2m
- Staff costs -€192,609
down €192,609 (-4.9%), from €3.9m to €3.7m
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.
Result 2024
€209,495
Turnover
-€274,666
Services and other goods
+€34,752
Staff costs
+€192,609
Depreciation
-€4,630
Other operating items
+€2,570
Financial income
-€33,354
Financial charges
-€7,021
Taxes
-€2,220
Result 2025
€117,535
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,280,825 | €3,096,299 | -€184,526 | -5.6% |
| Fixed assets | 21/28 | €119,369 | €87,089 | -€32,280 | -27.0% |
| Intangible fixed assets | 21 | €82,659 | €71,512 | -€11,147 | -13.5% |
| Tangible fixed assets | 22/27 | €36,710 | €15,577 | -€21,133 | -57.6% |
| Furniture and vehicles | 24 | €36,710 | €15,577 | -€21,133 | -57.6% |
| Current assets | 29/58 | €3,161,456 | €3,009,210 | -€152,246 | -4.8% |
| Amounts receivable within one year | 40/41 | €644,393 | €226,318 | -€418,075 | -64.9% |
| Trade receivables | 40 | €644,393 | €197,059 | -€447,334 | -69.4% |
| Other amounts receivable | 41 | - | €29,259 | +€29,259 | |
| Current investments | 50/53 | €2,517,063 | €2,782,892 | +€265,829 | +10.6% |
| Other investments | 51/53 | €2,517,063 | €2,782,892 | +€265,829 | +10.6% |
| Total equity and liabilities | 10/49 | €3,280,825 | €3,096,299 | -€184,526 | -5.6% |
| Equity | 10/15 | €1,608,453 | €1,605,988 | -€2,465 | -0.2% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Capital | 10 | €1,500,000 | €1,500,000 | = | 0.0% |
| Issued capital | 100 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €98,000 | €104,000 | +€6,000 | +6.1% |
| Non-distributable reserves | 130/1 | €98,000 | €104,000 | +€6,000 | +6.1% |
| Legal reserve | 130 | €98,000 | €104,000 | +€6,000 | +6.1% |
| Profit (loss) carried forward | 14 | €10,453 | €1,988 | -€8,465 | -81.0% |
| Amounts payable | 17/49 | €1,672,372 | €1,490,311 | -€182,061 | -10.9% |
| Amounts payable within one year | 42/48 | €1,672,372 | €1,490,311 | -€182,061 | -10.9% |
| Trade debts | 44 | €185,149 | €217,305 | +€32,156 | +17.4% |
| Suppliers | 440/4 | €185,149 | €217,305 | +€32,156 | +17.4% |
| Taxes, remuneration and social security | 45 | €1,292,223 | €1,153,006 | -€139,217 | -10.8% |
| Taxes | 450/3 | €80,193 | €73,916 | -€6,277 | -7.8% |
| Remuneration and social security | 454/9 | €1,212,030 | €1,079,090 | -€132,940 | -11.0% |
| Other amounts payable | 47/48 | €195,000 | €120,000 | -€75,000 | -38.5% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Operating income | 70/76A | €5,515,533 | €5,243,437 | -€272,096 | -4.9% |
| Turnover | 70 | €5,515,533 | €5,240,867 | -€274,666 | -5.0% |
| Other operating income | 74 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €2,570 | +€2,570 | |
| Operating charges | 60/66A | €5,216,363 | €4,993,632 | -€222,731 | -4.3% |
| Services and other goods | 61 | €1,293,963 | €1,259,211 | -€34,752 | -2.7% |
| Remuneration, social security and pensions | 62 | €3,894,749 | €3,702,140 | -€192,609 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,651 | €32,281 | +€4,630 | +16.7% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Operating profit (loss) | 9901 | €299,170 | €249,805 | -€49,365 | -16.5% |
| Financial income | 75/76B | €87,235 | €53,881 | -€33,354 | -38.2% |
| Recurring financial income | 75 | €87,235 | €53,881 | -€33,354 | -38.2% |
| Income from financial fixed assets | 750 | €87,160 | €50,598 | -€36,562 | -41.9% |
| Other financial income | 752/9 | €75 | €3,283 | +€3,208 | +4,277% |
| Financial charges | 65/66B | €32,910 | €39,931 | +€7,021 | +21.3% |
| Recurring financial charges | 65 | €32,910 | €39,931 | +€7,021 | +21.3% |
| Debt charges | 650 | €23,487 | €33,096 | +€9,609 | +40.9% |
| Other financial charges | 652/9 | €9,423 | €6,835 | -€2,588 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €353,495 | €263,755 | -€89,740 | -25.4% |
| Income taxes | 67/77 | €144,000 | €146,220 | +€2,220 | +1.5% |
| Taxes | 670/3 | €144,000 | €149,000 | +€5,000 | +3.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €2,780 | +€2,780 | |
| Profit (loss) for the period | 9904 | €209,495 | €117,535 | -€91,960 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €209,495 | €117,535 | -€91,960 | -43.9% |
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 30 October 2026 via checked.be.