IMHOTEP CONSULT: 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.
IMHOTEP CONSULT
Largest movements
- Receivables within one year -€15,370
down €15,370 (-65.8%), from €23,369 to €7,999
of which Trade receivables: -€15,010
- Cash -€5,129
down €5,129 (-44.5%), from €11,515 to €6,385
mainly Tax, wage and social debts (-€10,043) and Other debts (-€8,832)
- Tangible fixed assets -€3,637
down €3,637 (-30.7%), from €11,834 to €8,197
of which Furniture and vehicles: -€4,382
- Tax, wage and social debts -€10,043
down €10,043 (-85.6%), from €11,733 to €1,690
of which Remuneration and social security: -€6,858
- Other debts -€8,832
down €8,832 (-55.1%), from €16,026 to €7,194
- Debts after one year -€4,116
down €4,116 (-70.4%), from €5,849 to €1,733
- Profit (loss) carried forward -€2,138
down €2,138 (-16.6%), from -€12,912 to -€15,050
- Trade debts +€1,196
up €1,196 (+41.0%), from €2,918 to €4,114
- Gross operating margin -€30,908
down €30,908 (-22.6%), from €136,759 to €105,851
- Staff costs -€26,655
down €26,655 (-21.7%), from €123,114 to €96,459
- Other operating charges -€2,131
down €2,131 (-23.0%), from €9,285 to €7,154
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 | €49,717 | €25,844 | -€23,873 | -48.0% |
| Fixed assets | 21/28 | €14,182 | €10,544 | -€3,637 | -25.6% |
| Tangible fixed assets | 22/27 | €11,834 | €8,197 | -€3,637 | -30.7% |
| Plant, machinery and equipment | 23 | €417 | €1,161 | +€744 | +179% |
| Furniture and vehicles | 24 | €11,417 | €7,036 | -€4,382 | -38.4% |
| Financial fixed assets | 28 | €2,348 | €2,348 | = | 0.0% |
| Current assets | 29/58 | €35,535 | €15,300 | -€20,235 | -56.9% |
| Amounts receivable within one year | 40/41 | €23,369 | €7,999 | -€15,370 | -65.8% |
| Trade receivables | 40 | €20,743 | €5,734 | -€15,010 | -72.4% |
| Other amounts receivable | 41 | €2,626 | €2,265 | -€361 | -13.7% |
| Cash at bank and in hand | 54/58 | €11,515 | €6,385 | -€5,129 | -44.5% |
| Deferred charges and accrued income | 490/1 | €651 | €915 | +€264 | +40.6% |
| Total equity and liabilities | 10/49 | €49,717 | €25,844 | -€23,873 | -48.0% |
| Equity | 10/15 | €9,135 | €6,997 | -€2,138 | -23.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,847 | €15,847 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,987 | €13,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,912 | -€15,050 | -€2,138 | -16.6% |
| Amounts payable | 17/49 | €40,582 | €18,847 | -€21,735 | -53.6% |
| Amounts payable after more than one year | 17 | €5,849 | €1,733 | -€4,116 | -70.4% |
| Financial debts | 170/4 | €5,849 | €1,733 | -€4,116 | -70.4% |
| Amounts payable within one year | 42/48 | €34,733 | €17,114 | -€17,619 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | €4,056 | €4,116 | +€60 | +1.5% |
| Trade debts | 44 | €2,918 | €4,114 | +€1,196 | +41.0% |
| Suppliers | 440/4 | €2,918 | €4,114 | +€1,196 | +41.0% |
| Taxes, remuneration and social security | 45 | €11,733 | €1,690 | -€10,043 | -85.6% |
| Taxes | 450/3 | €4,767 | €1,582 | -€3,185 | -66.8% |
| Remuneration and social security | 454/9 | €6,966 | €108 | -€6,858 | -98.5% |
| Other amounts payable | 47/48 | €16,026 | €7,194 | -€8,832 | -55.1% |
| Remuneration, social security and pensions | 62 | €123,114 | €96,459 | -€26,655 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,103 | €5,513 | -€591 | -9.7% |
| Other operating charges | 640/8 | €9,285 | €7,154 | -€2,131 | -23.0% |
| Non-recurring operating charges | 66A | €440 | - | -€440 | |
| Gross operating margin | 9900 | €136,759 | €105,851 | -€30,908 | -22.6% |
| Operating profit (loss) | 9901 | -€2,183 | -€3,274 | -€1,091 | -50.0% |
| Financial income | 75/76B | €221 | €1,502 | +€1,281 | +580% |
| Recurring financial income | 75 | €221 | €1,502 | +€1,281 | +580% |
| Financial charges | 65/66B | €635 | €486 | -€148 | -23.4% |
| Recurring financial charges | 65 | €635 | €486 | -€148 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,597 | -€2,258 | +€339 | +13.0% |
| Income taxes | 67/77 | €979 | -€120 | -€1,099 | |
| Profit (loss) for the period | 9904 | -€3,576 | -€2,138 | +€1,438 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,576 | -€2,138 | +€1,438 | +40.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.