Imform: 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.
Imform
Largest movements
- Cash +€67,127
up €67,127 (+115%), from €58,417 to €125,544
mainly Net result for the year (+€49,590) and Receivables within one year (+€22,569)
- Receivables within one year -€22,569
down €22,569 (-31.3%), from €72,205 to €49,637
of which Trade receivables: -€29,938
- Receivables after one year -€20,000
down €20,000 (-100%), from €20,000 to €0
- Current investments +€11,984
new in 2025: €11,984
- Tangible fixed assets -€3,164
down €3,164 (-17.0%), from €18,577 to €15,413
of which Furniture and vehicles: -€4,721
- Other debts +€17,932
up €17,932 (+64.5%), from €27,793 to €45,725
- Reserves +€7,670
up €7,670 (+5.5%), from €138,701 to €146,371
- Trade debts +€4,568
up €4,568 (+121%), from €3,769 to €8,337
- Tax, wage and social debts +€3,906
up €3,906 (+596%), from €656 to €4,562
- Gross operating margin +€31,250
up €31,250 (+40.6%), from €76,934 to €108,185
- Staff costs +€29,266
new in 2025: €29,266
- Financial income +€1,539
up €1,539 (+380%), from €405 to €1,945
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 | €171,919 | €205,996 | +€34,077 | +19.8% |
| Fixed assets | 21/28 | €19,327 | €16,163 | -€3,164 | -16.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €18,577 | €15,413 | -€3,164 | -17.0% |
| Plant, machinery and equipment | 23 | €3,466 | €3,697 | +€231 | +6.7% |
| Furniture and vehicles | 24 | €15,111 | €10,390 | -€4,721 | -31.2% |
| Other tangible fixed assets | 26 | - | €1,326 | +€1,326 | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €152,592 | €189,833 | +€37,241 | +24.4% |
| Amounts receivable after more than one year | 29 | €20,000 | €0 | -€20,000 | -100% |
| Other amounts receivable | 291 | €20,000 | €0 | -€20,000 | -100% |
| Amounts receivable within one year | 40/41 | €72,205 | €49,637 | -€22,569 | -31.3% |
| Trade receivables | 40 | €70,362 | €40,423 | -€29,938 | -42.5% |
| Other amounts receivable | 41 | €1,844 | €9,213 | +€7,370 | +400% |
| Current investments | 50/53 | - | €11,984 | +€11,984 | |
| Cash at bank and in hand | 54/58 | €58,417 | €125,544 | +€67,127 | +115% |
| Deferred charges and accrued income | 490/1 | €1,969 | €2,667 | +€698 | +35.5% |
| Total equity and liabilities | 10/49 | €171,919 | €205,996 | +€34,077 | +19.8% |
| Equity | 10/15 | €139,701 | €147,371 | +€7,670 | +5.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €138,701 | €146,371 | +€7,670 | +5.5% |
| Distributable reserves | 133 | €138,701 | €146,371 | +€7,670 | +5.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,218 | €58,625 | +€26,407 | +82.0% |
| Amounts payable within one year | 42/48 | €32,218 | €58,625 | +€26,407 | +82.0% |
| Trade debts | 44 | €3,769 | €8,337 | +€4,568 | +121% |
| Suppliers | 440/4 | €3,769 | €8,337 | +€4,568 | +121% |
| Taxes, remuneration and social security | 45 | €656 | €4,562 | +€3,906 | +596% |
| Remuneration and social security | 454/9 | €656 | €4,562 | +€3,906 | +596% |
| Other amounts payable | 47/48 | €27,793 | €45,725 | +€17,932 | +64.5% |
| Remuneration, social security and pensions | 62 | - | €29,266 | +€29,266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,168 | €8,205 | +€37 | +0.5% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €76,934 | €108,185 | +€31,250 | +40.6% |
| Operating profit (loss) | 9901 | €68,197 | €70,127 | +€1,930 | +2.8% |
| Financial income | 75/76B | €405 | €1,945 | +€1,539 | +380% |
| Recurring financial income | 75 | €405 | €1,945 | +€1,539 | +380% |
| Financial charges | 65/66B | €2,197 | €2,598 | +€400 | +18.2% |
| Recurring financial charges | 65 | €2,197 | €2,598 | +€400 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €66,405 | €69,474 | +€3,069 | +4.6% |
| Income taxes | 67/77 | €19,227 | €19,884 | +€658 | +3.4% |
| Profit (loss) for the period | 9904 | €47,178 | €49,590 | +€2,412 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,178 | €49,590 | +€2,412 | +5.1% |
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 28 October 2026 via checked.be.