Imocom 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.
Imocom Consulting
Largest movements
- Cash -€164,485
down €164,485 (-93.9%), from €175,203 to €10,718
mainly Contributions, distributions and other (-€249,000) and Deferred charges and accrued income (-€9,805)
- Deferred charges and accrued income +€9,805
up €9,805 (+3792.7%), from €259 to €10,063
- Tangible fixed assets +€3,001
up €3,001 (+258.9%), from €1,159 to €4,160
of which Other tangible fixed assets: +€2,365
- Reserves -€160,610
down €160,610 (-94.7%), from €169,614 to €9,004
- Other debts +€16,547
up €16,547 (+445.2%), from €3,717 to €20,264
- Tax, wage and social debts -€6,685
no longer reported in 2026 (was €6,685)
- Gross operating margin +€45,046
up €45,046 (+61.2%), from €73,636 to €118,682
- Taxes +€11,703
up €11,703 (+63.8%), from €18,352 to €30,054
- Financial income +€1,474
up €1,474 (+57342.8%), from €3 to €1,476
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,749 | €33,614 | -€151,135 | -81.8% |
| Fixed assets | 21/28 | €1,159 | €4,160 | +€3,001 | +258.9% |
| Tangible fixed assets | 22/27 | €1,159 | €4,160 | +€3,001 | +258.9% |
| Plant, machinery and equipment | 23 | €130 | - | -€130 | |
| Furniture and vehicles | 24 | €1,029 | €1,795 | +€766 | +74.5% |
| Other tangible fixed assets | 26 | - | €2,365 | +€2,365 | |
| Current assets | 29/58 | €183,590 | €29,454 | -€154,136 | -84.0% |
| Amounts receivable within one year | 40/41 | €8,128 | €8,672 | +€544 | +6.7% |
| Trade receivables | 40 | €6,480 | - | -€6,480 | |
| Other amounts receivable | 41 | €1,648 | €8,672 | +€7,024 | +426.1% |
| Cash at bank and in hand | 54/58 | €175,203 | €10,718 | -€164,485 | -93.9% |
| Deferred charges and accrued income | 490/1 | €259 | €10,063 | +€9,805 | +3792.7% |
| Total equity and liabilities | 10/49 | €184,749 | €33,614 | -€151,135 | -81.8% |
| Equity | 10/15 | €172,614 | €12,004 | -€160,610 | -93.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €169,614 | €9,004 | -€160,610 | -94.7% |
| Distributable reserves | 133 | €169,614 | €9,004 | -€160,610 | -94.7% |
| Amounts payable | 17/49 | €12,135 | €21,610 | +€9,475 | +78.1% |
| Amounts payable within one year | 42/48 | €12,135 | €21,610 | +€9,475 | +78.1% |
| Trade debts | 44 | €1,732 | €1,345 | -€387 | -22.3% |
| Suppliers | 440/4 | €1,732 | €1,345 | -€387 | -22.3% |
| Taxes, remuneration and social security | 45 | €6,685 | - | -€6,685 | |
| Taxes | 450/3 | €6,685 | - | -€6,685 | |
| Other amounts payable | 47/48 | €3,717 | €20,264 | +€16,547 | +445.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €733 | €829 | +€96 | +13.1% |
| Other operating charges | 640/8 | €633 | €754 | +€121 | +19.1% |
| Gross operating margin | 9900 | €73,636 | €118,682 | +€45,046 | +61.2% |
| Operating profit (loss) | 9901 | €72,270 | €117,099 | +€44,829 | +62.0% |
| Financial income | 75/76B | €3 | €1,476 | +€1,474 | +57342.8% |
| Recurring financial income | 75 | €3 | €1,476 | +€1,474 | +57342.8% |
| Financial charges | 65/66B | €124 | €131 | +€7 | +5.7% |
| Recurring financial charges | 65 | €124 | €131 | +€7 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €72,148 | €118,444 | +€46,296 | +64.2% |
| Income taxes | 67/77 | €18,352 | €30,054 | +€11,703 | +63.8% |
| Profit (loss) for the period | 9904 | €53,797 | €88,390 | +€34,593 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,797 | €88,390 | +€34,593 | +64.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.