IMSCHOOT: what changed
Two fiscal 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.
What changed
IMSCHOOT
NACE 95.312, Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€120,643
2024 · €117,286+€3,357
Equity
€1.8m
2024 · €1.7m+€120,643
Cash
€340,521
2024 · €343,841-€3,320
Balance sheet total
€2.5m
2024 · €2.5m-€31,557
Largest movements
Assets
- Receivables within one year +€89,588
up €89,588 (+88.1%), from €101,645 to €191,233
of which Trade receivables: +€85,611
- Tangible fixed assets -€82,947
down €82,947 (-9.2%), from €901,497 to €818,549
of which Land and buildings: -€48,678
- Stocks and contracts -€45,767
down €45,767 (-4.1%), from €1.1m to €1.1m
Equity and liabilities
- Reserves +€120,643
up €120,643 (+7.5%), from €1.6m to €1.7m
- Other debts -€100,000
down €100,000 (-20.9%), from €478,517 to €378,517
- Debts after one year -€28,630
down €28,630 (-27.9%), from €102,592 to €73,962
Income statement
- Staff costs -€135,572
down €135,572 (-24.2%), from €559,783 to €424,211
- Gross operating margin -€130,540
down €130,540 (-15.0%), from €871,683 to €741,143
- Write-downs -€23,170
down €23,170 (-74.9%), from €30,947 to €7,776
- Taxes +€11,826
up €11,826 (+23.0%), from €51,494 to €63,319
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.
Result 2024
€117,286
Gross operating margin
-€130,540
Staff costs
+€135,572
Depreciation
-€4,758
Write-downs
+€23,170
Provisions
+€25
Other operating charges
-€4,567
Other operating items
+€66
Financial income
-€913
Financial charges
-€2,872
Taxes
-€11,826
Result 2025
€120,643
Cash bridge derived
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.
From operations
+€30,648
Investment
-€5,338
Financing
-€28,630
Cash 2024
€343,841
From operations (derived)
+€30,648
Net result for the year
+€120,643
Depreciation
+€88,285
Stocks and contracts
+€45,767
Receivables within one year
-€89,588
Deferred charges and accrued income
-€10,889
Provisions
+€80
Trade debts
-€10,683
Tax, wage and social debts
-€12,967
Other debts
-€100,000
Investment (derived)
-€5,338
Investment in fixed assets (net)
-€5,338
Financing
-€28,630
Debts after one year
-€28,630
Cash 2025
€340,521
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,495,212 | €2,463,655 | -€31,557 | -1.3% |
| Fixed assets | 21/28 | €902,033 | €819,086 | -€82,947 | -9.2% |
| Tangible fixed assets | 22/27 | €901,497 | €818,549 | -€82,947 | -9.2% |
| Land and buildings | 22 | €701,150 | €652,471 | -€48,678 | -6.9% |
| Plant, machinery and equipment | 23 | €190,294 | €161,122 | -€29,172 | -15.3% |
| Furniture and vehicles | 24 | €10,053 | €4,957 | -€5,096 | -50.7% |
| Financial fixed assets | 28 | €537 | €537 | = | 0.0% |
| Current assets | 29/58 | €1,593,179 | €1,644,569 | +€51,390 | +3.2% |
| Stocks and contracts in progress | 3 | €1,113,495 | €1,067,728 | -€45,767 | -4.1% |
| Stocks | 30/36 | €1,113,495 | €1,067,728 | -€45,767 | -4.1% |
| Amounts receivable within one year | 40/41 | €101,645 | €191,233 | +€89,588 | +88.1% |
| Trade receivables | 40 | €84,841 | €170,452 | +€85,611 | +100.9% |
| Other amounts receivable | 41 | €16,804 | €20,781 | +€3,977 | +23.7% |
| Cash at bank and in hand | 54/58 | €343,841 | €340,521 | -€3,320 | -1.0% |
| Deferred charges and accrued income | 490/1 | €34,197 | €45,086 | +€10,889 | +31.8% |
| Total equity and liabilities | 10/49 | €2,495,212 | €2,463,655 | -€31,557 | -1.3% |
| Equity | 10/15 | €1,695,612 | €1,816,255 | +€120,643 | +7.1% |
| Contributions | 10/11 | €94,000 | €94,000 | = | 0.0% |
| Reserves | 13 | €1,601,612 | €1,722,255 | +€120,643 | +7.5% |
| Distributable reserves | 133 | €1,601,612 | €1,722,255 | +€120,643 | +7.5% |
| Provisions and deferred taxes | 16 | €2,695 | €2,775 | +€80 | +3.0% |
| Provisions for liabilities and charges | 160/5 | €2,695 | €2,775 | +€80 | +3.0% |
| Other liabilities and charges | 164/5 | €2,695 | €2,775 | +€80 | +3.0% |
| Amounts payable | 17/49 | €796,904 | €644,625 | -€152,280 | -19.1% |
| Amounts payable after more than one year | 17 | €102,592 | €73,962 | -€28,630 | -27.9% |
| Financial debts | 170/4 | €102,592 | €73,962 | -€28,630 | -27.9% |
| Amounts payable within one year | 42/48 | €694,187 | €570,537 | -€123,650 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €28,630 | €28,630 | = | 0.0% |
| Trade debts | 44 | €104,065 | €93,382 | -€10,683 | -10.3% |
| Suppliers | 440/4 | €104,065 | €93,382 | -€10,683 | -10.3% |
| Taxes, remuneration and social security | 45 | €82,975 | €70,008 | -€12,967 | -15.6% |
| Taxes | 450/3 | €24,160 | €35,178 | +€11,018 | +45.6% |
| Remuneration and social security | 454/9 | €58,815 | €34,831 | -€23,985 | -40.8% |
| Other amounts payable | 47/48 | €478,517 | €378,517 | -€100,000 | -20.9% |
| Accrued charges and deferred income | 492/3 | €125 | €125 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €559,783 | €424,211 | -€135,572 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,527 | €88,285 | +€4,758 | +5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,947 | €7,776 | -€23,170 | -74.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €105 | €80 | -€25 | -23.8% |
| Other operating charges | 640/8 | €23,738 | €28,306 | +€4,567 | +19.2% |
| Non-recurring operating charges | 66A | €2,658 | €2,592 | -€66 | -2.5% |
| Gross operating margin | 9900 | €871,683 | €741,143 | -€130,540 | -15.0% |
| Operating profit (loss) | 9901 | €170,925 | €189,893 | +€18,968 | +11.1% |
| Financial income | 75/76B | €1,455 | €542 | -€913 | -62.8% |
| Recurring financial income | 75 | €1,455 | €542 | -€913 | -62.8% |
| Financial charges | 65/66B | €3,600 | €6,472 | +€2,872 | +79.8% |
| Recurring financial charges | 65 | €3,600 | €6,472 | +€2,872 | +79.8% |
| Profit (loss) for the period before taxes | 9903 | €168,780 | €183,962 | +€15,182 | +9.0% |
| Income taxes | 67/77 | €51,494 | €63,319 | +€11,826 | +23.0% |
| Profit (loss) for the period | 9904 | €117,286 | €120,643 | +€3,357 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €117,286 | €120,643 | +€3,357 | +2.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.