IMMA 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.
IMMA CONSULTING
Largest movements
- Cash -€2,380
down €2,380 (-26.8%), from €8,882 to €6,502
mainly Contributions, distributions and other (-€10,526) and Other debts (-€4,807)
- Other debts -€4,807
down €4,807 (-53.4%), from €9,005 to €4,197
- Tax, wage and social debts +€4,525
up €4,525 (+41.7%), from €10,863 to €15,388
- Other operating charges -€1,029
down €1,029 (-63.8%), from €1,612 to €583
- Financial charges +€994
up €994 (+140%), from €709 to €1,703
- Taxes -€936
down €936 (-13.6%), from €6,867 to €5,931
- Gross operating margin -€933
down €933 (-5.6%), from €16,764 to €15,831
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 | €135,165 | €134,720 | -€445 | -0.3% |
| Fixed assets | 21/28 | €148 | €0 | -€148 | -100% |
| Tangible fixed assets | 22/27 | €148 | €0 | -€148 | -100% |
| Furniture and vehicles | 24 | €148 | €0 | -€148 | -100% |
| Current assets | 29/58 | €135,018 | €134,720 | -€297 | -0.2% |
| Amounts receivable after more than one year | 29 | €97,000 | €97,000 | = | 0.0% |
| Other amounts receivable | 291 | €97,000 | €97,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €932 | +€932 | |
| Other amounts receivable | 41 | €0 | €932 | +€932 | |
| Cash at bank and in hand | 54/58 | €8,882 | €6,502 | -€2,380 | -26.8% |
| Deferred charges and accrued income | 490/1 | €29,135 | €30,287 | +€1,151 | +4.0% |
| Total equity and liabilities | 10/49 | €135,165 | €134,720 | -€445 | -0.3% |
| Equity | 10/15 | €114,122 | €113,002 | -€1,121 | -1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,922 | €106,802 | -€1,121 | -1.0% |
| Distributable reserves | 133 | €107,922 | €106,802 | -€1,121 | -1.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,043 | €21,719 | +€676 | +3.2% |
| Amounts payable within one year | 42/48 | €21,043 | €21,719 | +€676 | +3.2% |
| Trade debts | 44 | €1,176 | €2,134 | +€958 | +81.5% |
| Suppliers | 440/4 | €1,176 | €2,134 | +€958 | +81.5% |
| Taxes, remuneration and social security | 45 | €10,863 | €15,388 | +€4,525 | +41.7% |
| Taxes | 450/3 | €10,863 | €15,388 | +€4,525 | +41.7% |
| Other amounts payable | 47/48 | €9,005 | €4,197 | -€4,807 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304 | €148 | -€156 | -51.4% |
| Other operating charges | 640/8 | €1,612 | €583 | -€1,029 | -63.8% |
| Gross operating margin | 9900 | €16,764 | €15,831 | -€933 | -5.6% |
| Operating profit (loss) | 9901 | €14,847 | €15,100 | +€252 | +1.7% |
| Financial income | 75/76B | €1,940 | €1,940 | = | 0.0% |
| Recurring financial income | 75 | €1,940 | €1,940 | = | 0.0% |
| Financial charges | 65/66B | €709 | €1,703 | +€994 | +140% |
| Recurring financial charges | 65 | €709 | €1,703 | +€994 | +140% |
| Profit (loss) for the period before taxes | 9903 | €16,078 | €15,337 | -€741 | -4.6% |
| Income taxes | 67/77 | €6,867 | €5,931 | -€936 | -13.6% |
| Profit (loss) for the period | 9904 | €9,211 | €9,406 | +€195 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,211 | €9,406 | +€195 | +2.1% |
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 16 October 2026 via checked.be.