IMK: 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.
IMK
Largest movements
- Receivables within one year -€12,349
down €12,349 (-48.7%), from €25,365 to €13,016
- Cash +€7,840
up €7,840 (+318.8%), from €2,459 to €10,299
mainly Receivables within one year (+€12,349) and Depreciation (+€7,205)
- Tangible fixed assets -€5,925
down €5,925 (-43.0%), from €13,784 to €7,859
of which Furniture and vehicles: -€7,166
- Deferred charges and accrued income -€540
down €540 (-44.5%), from €1,213 to €673
- Other debts -€7,158
down €7,158 (-56.4%), from €12,693 to €5,535
- Trade debts -€3,982
down €3,982 (-29.5%), from €13,507 to €9,525
- Profit (loss) carried forward +€846
up €846 (+5.6%), from €15,231 to €16,077
- Tax, wage and social debts -€679
down €679 (-76.3%), from €890 to €211
- Gross operating margin +€3,574
up €3,574 (+46.2%), from €7,737 to €11,311
- Other operating charges -€753
down €753 (-25.6%), from €2,943 to €2,190
- Financial charges +€724
up €724 (+263.3%), from €275 to €999
- Taxes +€334
up €334, from -€258 to €76
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 | €42,821 | €31,847 | -€10,974 | -25.6% |
| Fixed assets | 21/28 | €13,784 | €7,859 | -€5,925 | -43.0% |
| Tangible fixed assets | 22/27 | €13,784 | €7,859 | -€5,925 | -43.0% |
| Plant, machinery and equipment | 23 | - | €1,241 | +€1,241 | |
| Furniture and vehicles | 24 | €13,784 | €6,618 | -€7,166 | -52.0% |
| Current assets | 29/58 | €29,037 | €23,988 | -€5,049 | -17.4% |
| Amounts receivable within one year | 40/41 | €25,365 | €13,016 | -€12,349 | -48.7% |
| Trade receivables | 40 | €25,365 | €13,016 | -€12,349 | -48.7% |
| Cash at bank and in hand | 54/58 | €2,459 | €10,299 | +€7,840 | +318.8% |
| Deferred charges and accrued income | 490/1 | €1,213 | €673 | -€540 | -44.5% |
| Total equity and liabilities | 10/49 | €42,821 | €31,847 | -€10,974 | -25.6% |
| Equity | 10/15 | €15,731 | €16,577 | +€846 | +5.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,231 | €16,077 | +€846 | +5.6% |
| Amounts payable | 17/49 | €27,090 | €15,271 | -€11,819 | -43.6% |
| Amounts payable within one year | 42/48 | €27,090 | €15,271 | -€11,819 | -43.6% |
| Trade debts | 44 | €13,507 | €9,525 | -€3,982 | -29.5% |
| Suppliers | 440/4 | €13,507 | €9,525 | -€3,982 | -29.5% |
| Taxes, remuneration and social security | 45 | €890 | €211 | -€679 | -76.3% |
| Taxes | 450/3 | €890 | €211 | -€679 | -76.3% |
| Other amounts payable | 47/48 | €12,693 | €5,535 | -€7,158 | -56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,166 | €7,205 | +€39 | +0.5% |
| Other operating charges | 640/8 | €2,943 | €2,190 | -€753 | -25.6% |
| Gross operating margin | 9900 | €7,737 | €11,311 | +€3,574 | +46.2% |
| Operating profit (loss) | 9901 | -€2,372 | €1,916 | +€4,288 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €275 | €999 | +€724 | +263.3% |
| Recurring financial charges | 65 | €275 | €999 | +€724 | +263.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,647 | €922 | +€3,569 | |
| Income taxes | 67/77 | -€258 | €76 | +€334 | |
| Profit (loss) for the period | 9904 | -€2,389 | €846 | +€3,235 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,389 | €846 | +€3,235 |
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 30 September 2026 via checked.be.