IMS ENTREPRISE: what changed
IMS ENTREPRISE
Largest movements
- Stocks and contracts -€8,093
down €8,093 (-37.6%), from €21,535 to €13,442
- Cash +€4,052
up €4,052 (+345%), from €1,175 to €5,227
mainly Stocks and contracts (+€8,093) and Receivables within one year (+€3,984)
- Receivables within one year -€3,984
down €3,984 (-16.4%), from €24,248 to €20,264
- Tangible fixed assets +€2,748
new in 2025: €2,748
of which Plant, machinery and equipment: +€1,671
- Formation expenses -€570
down €570 (-25.0%), from €2,280 to €1,710
- Trade debts -€10,306
down €10,306 (-50.1%), from €20,557 to €10,250
- Profit (loss) carried forward +€3,323
up €3,323 (+281%), from €1,182 to €4,505
- Tax, wage and social debts +€1,140
up €1,140 (+55.9%), from €2,040 to €3,180
- Gross operating margin -€3,215
down €3,215 (-38.4%), from €8,369 to €5,154
- Financial charges -€933
down €933 (-74.4%), from €1,255 to €322
- Taxes -€786
down €786 (-47.9%), from €1,640 to €854
- Depreciation +€283
up €283 (+49.6%), from €570 to €853
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,238 | €43,391 | -€5,847 | -11.9% |
| Formation expenses | 20 | €2,280 | €1,710 | -€570 | -25.0% |
| Fixed assets | 21/28 | - | €2,748 | +€2,748 | |
| Tangible fixed assets | 22/27 | - | €2,748 | +€2,748 | |
| Plant, machinery and equipment | 23 | - | €1,671 | +€1,671 | |
| Furniture and vehicles | 24 | - | €1,077 | +€1,077 | |
| Current assets | 29/58 | €46,958 | €38,933 | -€8,025 | -17.1% |
| Stocks and contracts in progress | 3 | €21,535 | €13,442 | -€8,093 | -37.6% |
| Stocks | 30/36 | €21,535 | €13,442 | -€8,093 | -37.6% |
| Amounts receivable within one year | 40/41 | €24,248 | €20,264 | -€3,984 | -16.4% |
| Trade receivables | 40 | €24,248 | €20,264 | -€3,984 | -16.4% |
| Cash at bank and in hand | 54/58 | €1,175 | €5,227 | +€4,052 | +345% |
| Total equity and liabilities | 10/49 | €49,238 | €43,391 | -€5,847 | -11.9% |
| Equity | 10/15 | €25,182 | €28,505 | +€3,323 | +13.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,182 | €4,505 | +€3,323 | +281% |
| Amounts payable | 17/49 | €24,056 | €14,886 | -€9,171 | -38.1% |
| Amounts payable within one year | 42/48 | €24,037 | €14,870 | -€9,167 | -38.1% |
| Trade debts | 44 | €20,557 | €10,250 | -€10,306 | -50.1% |
| Suppliers | 440/4 | €20,557 | €10,250 | -€10,306 | -50.1% |
| Taxes, remuneration and social security | 45 | €2,040 | €3,180 | +€1,140 | +55.9% |
| Taxes | 450/3 | €2,040 | €3,180 | +€1,140 | +55.9% |
| Other amounts payable | 47/48 | €1,440 | €1,440 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20 | €15 | -€4 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €570 | €853 | +€283 | +49.6% |
| Gross operating margin | 9900 | €8,369 | €5,154 | -€3,215 | -38.4% |
| Operating profit (loss) | 9901 | €7,799 | €4,301 | -€3,497 | -44.8% |
| Financial income | 75/76B | €278 | €198 | -€80 | -28.7% |
| Recurring financial income | 75 | €278 | €198 | -€80 | -28.7% |
| Financial charges | 65/66B | €1,255 | €322 | -€933 | -74.4% |
| Recurring financial charges | 65 | €1,255 | €322 | -€933 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | €6,822 | €4,178 | -€2,644 | -38.8% |
| Income taxes | 67/77 | €1,640 | €854 | -€786 | -47.9% |
| Profit (loss) for the period | 9904 | €5,182 | €3,323 | -€1,858 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,182 | €3,323 | -€1,858 | -35.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.