IMS ENERGIE: 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 ENERGIE
Largest movements
- Tangible fixed assets +€119,692
up €119,692 (+323%), from €37,047 to €156,739
of which Land and buildings: +€130,157
- Cash -€41,337
down €41,337 (-48.5%), from €85,261 to €43,923
mainly Investment in fixed assets (net) (-€132,497) and Net result for the year (-€31,995)
- Debts after one year +€87,030
up €87,030 (+559%), from €15,578 to €102,608
- Profit (loss) carried forward -€31,995
down €31,995 (-36.6%), from €87,321 to €55,326
- Other debts +€16,085
up €16,085 (+6,374%), from €252 to €16,338
- Current portion of long-term debt +€11,250
up €11,250 (+91.8%), from €12,256 to €23,506
- Trade debts -€4,237
down €4,237 (-13.5%), from €31,302 to €27,065
- Staff costs +€18,245
up €18,245 (+39.7%), from €45,927 to €64,172
- Gross operating margin -€9,149
down €9,149 (-14.8%), from €61,789 to €52,640
- Financial charges +€3,248
up €3,248 (+142%), from €2,291 to €5,539
- Depreciation +€2,452
up €2,452 (+23.7%), from €10,354 to €12,805
- Taxes -€1,097
down €1,097 (-71.4%), from €1,536 to €439
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 | €164,479 | €242,353 | +€77,873 | +47.3% |
| Fixed assets | 21/28 | €37,047 | €156,739 | +€119,692 | +323% |
| Tangible fixed assets | 22/27 | €37,047 | €156,739 | +€119,692 | +323% |
| Land and buildings | 22 | - | €130,157 | +€130,157 | |
| Plant, machinery and equipment | 23 | €1,300 | €922 | -€378 | -29.1% |
| Furniture and vehicles | 24 | €35,747 | €25,660 | -€10,087 | -28.2% |
| Current assets | 29/58 | €127,432 | €85,614 | -€41,819 | -32.8% |
| Amounts receivable within one year | 40/41 | €38,750 | €39,369 | +€619 | +1.6% |
| Trade receivables | 40 | €36,449 | €34,676 | -€1,773 | -4.9% |
| Other amounts receivable | 41 | €2,301 | €4,693 | +€2,392 | +104% |
| Cash at bank and in hand | 54/58 | €85,261 | €43,923 | -€41,337 | -48.5% |
| Deferred charges and accrued income | 490/1 | €3,421 | €2,321 | -€1,100 | -32.2% |
| Total equity and liabilities | 10/49 | €164,479 | €242,353 | +€77,873 | +47.3% |
| Equity | 10/15 | €92,321 | €60,326 | -€31,995 | -34.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,321 | €55,326 | -€31,995 | -36.6% |
| Amounts payable | 17/49 | €72,158 | €182,026 | +€109,868 | +152% |
| Amounts payable after more than one year | 17 | €15,578 | €102,608 | +€87,030 | +559% |
| Financial debts | 170/4 | €15,578 | €102,608 | +€87,030 | +559% |
| Amounts payable within one year | 42/48 | €56,580 | €79,418 | +€22,838 | +40.4% |
| Current portion of amounts payable after more than one year | 42 | €12,256 | €23,506 | +€11,250 | +91.8% |
| Trade debts | 44 | €31,302 | €27,065 | -€4,237 | -13.5% |
| Suppliers | 440/4 | €31,302 | €27,065 | -€4,237 | -13.5% |
| Taxes, remuneration and social security | 45 | €12,769 | €12,509 | -€260 | -2.0% |
| Taxes | 450/3 | €4,145 | €1,063 | -€3,081 | -74.3% |
| Remuneration and social security | 454/9 | €8,625 | €11,446 | +€2,821 | +32.7% |
| Other amounts payable | 47/48 | €252 | €16,338 | +€16,085 | +6,374% |
| Remuneration, social security and pensions | 62 | €45,927 | €64,172 | +€18,245 | +39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,354 | €12,805 | +€2,452 | +23.7% |
| Other operating charges | 640/8 | €694 | €1,679 | +€985 | +142% |
| Gross operating margin | 9900 | €61,789 | €52,640 | -€9,149 | -14.8% |
| Operating profit (loss) | 9901 | €4,815 | -€26,017 | -€30,831 | |
| Financial charges | 65/66B | €2,291 | €5,539 | +€3,248 | +142% |
| Recurring financial charges | 65 | €2,291 | €5,539 | +€3,248 | +142% |
| Profit (loss) for the period before taxes | 9903 | €2,524 | -€31,556 | -€34,080 | |
| Income taxes | 67/77 | €1,536 | €439 | -€1,097 | -71.4% |
| Profit (loss) for the period | 9904 | €988 | -€31,995 | -€32,983 | |
| Profit (loss) for the period to be appropriated | 9905 | €988 | -€31,995 | -€32,983 |
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 26 October 2026 via checked.be.