IMS COMPANY: 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.
IMS COMPANY
Largest movements
- Cash -€3,179
down €3,179 (-82.5%), from €3,854 to €676
mainly Investment in fixed assets (net) (-€3,240) and Other debts (-€1,559)
- Tangible fixed assets +€2,160
new in 2025: €2,160
- Receivables within one year +€544
up €544 (+91.9%), from €592 to €1,136
- Other debts -€1,559
down €1,559 (-39.2%), from €3,975 to €2,417
- Profit (loss) carried forward +€402
up €402 (+181%), from €222 to €624
- Trade debts +€377
new in 2025: €377
- Tax, wage and social debts +€305
up €305 (+123%), from €248 to €553
- Turnover +€3,749
up €3,749 (+43.3%), from €8,662 to €12,412
- Purchases and services +€2,307
up €2,307 (+27.9%), from €8,268 to €10,574
- Gross operating margin +€1,438
up €1,438 (+306%), from €470 to €1,908
- Depreciation +€1,080
new in 2025: €1,080
- Financial charges +€148
up €148 (+354%), from €42 to €190
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 | €4,446 | €3,971 | -€475 | -10.7% |
| Fixed assets | 21/28 | - | €2,160 | +€2,160 | |
| Tangible fixed assets | 22/27 | - | €2,160 | +€2,160 | |
| Furniture and vehicles | 24 | - | €2,160 | +€2,160 | |
| Current assets | 29/58 | €4,446 | €1,811 | -€2,635 | -59.3% |
| Amounts receivable within one year | 40/41 | €592 | €1,136 | +€544 | +91.9% |
| Trade receivables | 40 | €592 | €1,136 | +€544 | +91.9% |
| Cash at bank and in hand | 54/58 | €3,854 | €676 | -€3,179 | -82.5% |
| Total equity and liabilities | 10/49 | €4,446 | €3,971 | -€475 | -10.7% |
| Equity | 10/15 | €222 | €624 | +€402 | +181% |
| Profit (loss) carried forward | 14 | €222 | €624 | +€402 | +181% |
| Amounts payable | 17/49 | €4,224 | €3,347 | -€876 | -20.8% |
| Amounts payable within one year | 42/48 | €4,224 | €3,347 | -€876 | -20.8% |
| Trade debts | 44 | - | €377 | +€377 | |
| Suppliers | 440/4 | - | €377 | +€377 | |
| Taxes, remuneration and social security | 45 | €248 | €553 | +€305 | +123% |
| Taxes | 450/3 | €248 | €553 | +€305 | +123% |
| Other amounts payable | 47/48 | €3,975 | €2,417 | -€1,559 | -39.2% |
| Turnover | 70 | €8,662 | €12,412 | +€3,749 | +43.3% |
| Non-recurring operating income | 76A | €75 | - | -€75 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,268 | €10,574 | +€2,307 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,080 | +€1,080 | |
| Other operating charges | 640/8 | €150 | €132 | -€18 | -11.8% |
| Gross operating margin | 9900 | €470 | €1,908 | +€1,438 | +306% |
| Operating profit (loss) | 9901 | €320 | €696 | +€376 | +118% |
| Financial charges | 65/66B | €42 | €190 | +€148 | +354% |
| Recurring financial charges | 65 | €42 | €190 | +€148 | +354% |
| Profit (loss) for the period before taxes | 9903 | €278 | €506 | +€228 | +81.9% |
| Income taxes | 67/77 | €56 | €104 | +€48 | +86.7% |
| Profit (loss) for the period | 9904 | €222 | €402 | +€179 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €222 | €402 | +€179 | +80.7% |
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 20 October 2026 via checked.be.