Improma Consultancy: 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.
Improma Consultancy
Largest movements
- Receivables within one year -€69,588
down €69,588 (-52.9%), from €131,566 to €61,978
of which Other amounts receivable: -€59,509
- Cash -€10,294
down €10,294 (-58.7%), from €17,547 to €7,252
mainly Contributions, distributions and other (-€100,000) and Tax, wage and social debts (-€22,295)
- Tangible fixed assets -€7,696
down €7,696 (-29.0%), from €26,566 to €18,870
of which Leasing and similar rights: -€10,136
- Profit (loss) carried forward -€44,957
down €44,957 (-41.3%), from €108,847 to €63,890
- Tax, wage and social debts -€22,295
down €22,295 (-88.3%), from €25,236 to €2,941
- Debts after one year -€10,189
down €10,189 (-100%), from €10,189 to €0
- Trade debts -€9,695
down €9,695 (-85.6%), from €11,322 to €1,627
- Short-term financial debts -€1,788
down €1,788 (-20.3%), from €8,825 to €7,037
- Gross operating margin +€42,485
up €42,485 (+101%), from €42,196 to €84,681
- Taxes +€7,615
up €7,615 (+105%), from €7,265 to €14,880
- Other operating charges +€2,402
up €2,402 (+140%), from €1,710 to €4,112
- Financial charges +€1,463
up €1,463 (+67.6%), from €2,165 to €3,627
- Financial income -€1,354
down €1,354 (-25.2%), from €5,370 to €4,016
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 | €177,335 | €90,210 | -€87,125 | -49.1% |
| Fixed assets | 21/28 | €27,036 | €19,340 | -€7,696 | -28.5% |
| Tangible fixed assets | 22/27 | €26,566 | €18,870 | -€7,696 | -29.0% |
| Furniture and vehicles | 24 | €893 | €3,332 | +€2,440 | +273% |
| Leasing and similar rights | 25 | €25,674 | €15,538 | -€10,136 | -39.5% |
| Financial fixed assets | 28 | €470 | €470 | = | 0.0% |
| Current assets | 29/58 | €150,298 | €70,870 | -€79,429 | -52.8% |
| Amounts receivable within one year | 40/41 | €131,566 | €61,978 | -€69,588 | -52.9% |
| Trade receivables | 40 | €16,335 | €6,256 | -€10,079 | -61.7% |
| Other amounts receivable | 41 | €115,231 | €55,723 | -€59,509 | -51.6% |
| Cash at bank and in hand | 54/58 | €17,547 | €7,252 | -€10,294 | -58.7% |
| Deferred charges and accrued income | 490/1 | €1,185 | €1,639 | +€454 | +38.3% |
| Total equity and liabilities | 10/49 | €177,335 | €90,210 | -€87,125 | -49.1% |
| Equity | 10/15 | €111,847 | €66,890 | -€44,957 | -40.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,847 | €63,890 | -€44,957 | -41.3% |
| Amounts payable | 17/49 | €65,488 | €23,320 | -€42,167 | -64.4% |
| Amounts payable after more than one year | 17 | €10,189 | €0 | -€10,189 | -100% |
| Financial debts | 170/4 | €10,189 | €0 | -€10,189 | -100% |
| Amounts payable within one year | 42/48 | €55,299 | €21,793 | -€33,506 | -60.6% |
| Current portion of amounts payable after more than one year | 42 | €9,916 | €10,189 | +€272 | +2.7% |
| Financial debts | 43 | €8,825 | €7,037 | -€1,788 | -20.3% |
| Credit institutions | 430/8 | €8,825 | €7,037 | -€1,788 | -20.3% |
| Trade debts | 44 | €11,322 | €1,627 | -€9,695 | -85.6% |
| Suppliers | 440/4 | €11,322 | €1,627 | -€9,695 | -85.6% |
| Taxes, remuneration and social security | 45 | €25,236 | €2,941 | -€22,295 | -88.3% |
| Taxes | 450/3 | €25,236 | €2,941 | -€22,295 | -88.3% |
| Accrued charges and deferred income | 492/3 | - | €1,527 | +€1,527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,381 | €11,035 | +€655 | +6.3% |
| Other operating charges | 640/8 | €1,710 | €4,112 | +€2,402 | +140% |
| Gross operating margin | 9900 | €42,196 | €84,681 | +€42,485 | +101% |
| Operating profit (loss) | 9901 | €30,105 | €69,534 | +€39,429 | +131% |
| Financial income | 75/76B | €5,370 | €4,016 | -€1,354 | -25.2% |
| Recurring financial income | 75 | €5,370 | €4,016 | -€1,354 | -25.2% |
| Financial charges | 65/66B | €2,165 | €3,627 | +€1,463 | +67.6% |
| Recurring financial charges | 65 | €2,165 | €3,627 | +€1,463 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | €33,311 | €69,923 | +€36,612 | +110% |
| Income taxes | 67/77 | €7,265 | €14,880 | +€7,615 | +105% |
| Profit (loss) for the period | 9904 | €26,046 | €55,043 | +€28,997 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €26,046 | €55,043 | +€28,997 | +111% |
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.