IMHM 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.
IMHM CONSULTING
Largest movements
- Cash +€68,941
up €68,941 (+137%), from €50,225 to €119,166
mainly Net result for the year (+€49,253) and Tax, wage and social debts (+€12,615)
- Receivables within one year -€8,159
no longer reported in 2025 (was €8,159)
of which Trade receivables: -€7,868
- Tangible fixed assets -€7,149
down €7,149 (-22.4%), from €31,904 to €24,755
- Profit (loss) carried forward +€48,420
up €48,420 (+102%), from €47,284 to €95,704
- Tax, wage and social debts +€12,615
up €12,615 (+82.8%), from €15,234 to €27,850
of which Taxes: +€14,879
- Debts after one year -€7,573
down €7,573 (-43.2%), from €17,510 to €9,938
- Gross operating margin +€6,869
up €6,869 (+10.7%), from €64,380 to €71,248
- Depreciation +€1,881
up €1,881 (+31.3%), from €6,006 to €7,887
- Taxes +€1,010
up €1,010 (+8.8%), from €11,468 to €12,478
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 | €90,801 | €144,410 | +€53,609 | +59.0% |
| Fixed assets | 21/28 | €31,904 | €24,755 | -€7,149 | -22.4% |
| Tangible fixed assets | 22/27 | €31,904 | €24,755 | -€7,149 | -22.4% |
| Furniture and vehicles | 24 | €31,904 | €24,755 | -€7,149 | -22.4% |
| Current assets | 29/58 | €58,897 | €119,655 | +€60,758 | +103% |
| Amounts receivable within one year | 40/41 | €8,159 | - | -€8,159 | |
| Trade receivables | 40 | €7,868 | - | -€7,868 | |
| Other amounts receivable | 41 | €291 | - | -€291 | |
| Cash at bank and in hand | 54/58 | €50,225 | €119,166 | +€68,941 | +137% |
| Deferred charges and accrued income | 490/1 | €513 | €489 | -€24 | -4.7% |
| Total equity and liabilities | 10/49 | €90,801 | €144,410 | +€53,609 | +59.0% |
| Equity | 10/15 | €49,784 | €98,204 | +€48,420 | +97.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,284 | €95,704 | +€48,420 | +102% |
| Amounts payable | 17/49 | €41,016 | €46,205 | +€5,189 | +12.7% |
| Amounts payable after more than one year | 17 | €17,510 | €9,938 | -€7,573 | -43.2% |
| Financial debts | 170/4 | €17,510 | €9,938 | -€7,573 | -43.2% |
| Amounts payable within one year | 42/48 | €23,506 | €36,268 | +€12,762 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | €7,252 | €7,573 | +€320 | +4.4% |
| Financial debts | 43 | €182 | - | -€182 | |
| Credit institutions | 430/8 | €182 | - | -€182 | |
| Trade debts | 44 | €4 | €12 | +€8 | +188% |
| Suppliers | 440/4 | €4 | €12 | +€8 | +188% |
| Taxes, remuneration and social security | 45 | €15,234 | €27,850 | +€12,615 | +82.8% |
| Taxes | 450/3 | €12,446 | €27,325 | +€14,879 | +120% |
| Remuneration and social security | 454/9 | €2,789 | €525 | -€2,264 | -81.2% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,006 | €7,887 | +€1,881 | +31.3% |
| Other operating charges | 640/8 | €430 | €429 | -€2 | -0.4% |
| Gross operating margin | 9900 | €64,380 | €71,248 | +€6,869 | +10.7% |
| Operating profit (loss) | 9901 | €57,944 | €62,933 | +€4,989 | +8.6% |
| Financial income | 75/76B | €72 | - | -€72 | |
| Recurring financial income | 75 | €72 | - | -€72 | |
| Financial charges | 65/66B | €1,155 | €1,202 | +€47 | +4.1% |
| Recurring financial charges | 65 | €1,155 | €1,202 | +€47 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €56,861 | €61,731 | +€4,870 | +8.6% |
| Income taxes | 67/77 | €11,468 | €12,478 | +€1,010 | +8.8% |
| Profit (loss) for the period | 9904 | €45,393 | €49,253 | +€3,860 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,393 | €49,253 | +€3,860 | +8.5% |
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 16 October 2026 via checked.be.