IMSP Society: 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.
IMSP Society
Largest movements
- Tangible fixed assets -€15,362
down €15,362 (-39.1%), from €39,269 to €23,907
of which Furniture and vehicles: -€13,313
- Receivables within one year +€9,921
up €9,921 (+111%), from €8,960 to €18,881
of which Trade receivables: +€5,590
- Deferred charges and accrued income -€6,290
no longer reported in 2025 (was €6,290)
- Tax, wage and social debts -€6,331
down €6,331 (-8.7%), from €72,561 to €66,230
of which Remuneration and social security: -€5,318
- Profit (loss) carried forward -€4,571
down €4,571 (-224%), from -€2,045 to -€6,616
- Other debts -€1,730
no longer reported in 2025 (was €1,730)
- Taxes -€35,628
no longer reported in 2025 (was €35,628)
- Gross operating margin -€13,815
down €13,815 (-56.0%), from €24,650 to €10,835
- Staff costs -€8,896
no longer reported in 2025 (was €8,896)
- Financial income -€5,813
no longer reported in 2025 (was €5,813)
of which Financial income: -€5,813
- Depreciation +€3,331
up €3,331 (+28.1%), from €11,877 to €15,208
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 | €85,537 | €73,802 | -€11,735 | -13.7% |
| Fixed assets | 21/28 | €39,269 | €23,907 | -€15,362 | -39.1% |
| Tangible fixed assets | 22/27 | €39,269 | €23,907 | -€15,362 | -39.1% |
| Plant, machinery and equipment | 23 | €7,476 | €5,426 | -€2,049 | -27.4% |
| Furniture and vehicles | 24 | €31,794 | €18,481 | -€13,313 | -41.9% |
| Current assets | 29/58 | €46,267 | €49,894 | +€3,627 | +7.8% |
| Stocks and contracts in progress | 3 | €26,990 | €26,990 | = | 0.0% |
| Stocks | 30/36 | €26,990 | €26,990 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,960 | €18,881 | +€9,921 | +111% |
| Trade receivables | 40 | €8,960 | €14,550 | +€5,590 | +62.4% |
| Other amounts receivable | 41 | - | €4,330 | +€4,330 | |
| Cash at bank and in hand | 54/58 | €4,027 | €4,024 | -€3 | -0.1% |
| Deferred charges and accrued income | 490/1 | €6,290 | - | -€6,290 | |
| Total equity and liabilities | 10/49 | €85,537 | €73,802 | -€11,735 | -13.7% |
| Equity | 10/15 | €2,955 | -€1,616 | -€4,571 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,045 | -€6,616 | -€4,571 | -224% |
| Amounts payable | 17/49 | €82,582 | €75,417 | -€7,164 | -8.7% |
| Amounts payable within one year | 42/48 | €82,582 | €74,584 | -€7,997 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €2,774 | €2,774 | = | 0.0% |
| Trade debts | 44 | - | €64 | +€64 | |
| Suppliers | 440/4 | - | €64 | +€64 | |
| Advances received on contracts in progress | 46 | €5,518 | €5,518 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €72,561 | €66,230 | -€6,331 | -8.7% |
| Taxes | 450/3 | €66,381 | €65,368 | -€1,013 | -1.5% |
| Remuneration and social security | 454/9 | €6,179 | €861 | -€5,318 | -86.1% |
| Other amounts payable | 47/48 | €1,730 | - | -€1,730 | |
| Accrued charges and deferred income | 492/3 | - | €833 | +€833 | |
| Remuneration, social security and pensions | 62 | €8,896 | - | -€8,896 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,877 | €15,208 | +€3,331 | +28.1% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | €24,650 | €10,835 | -€13,815 | -56.0% |
| Operating profit (loss) | 9901 | €3,814 | -€4,373 | -€8,187 | |
| Financial income | 75/76B | €5,813 | - | -€5,813 | |
| Recurring financial income | 75 | €5,813 | - | -€5,813 | |
| Non-recurring financial income | 76B | €5,813 | - | -€5,813 | |
| Financial charges | 65/66B | €70 | €44 | -€26 | -37.4% |
| Recurring financial charges | 65 | €70 | €44 | -€26 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €9,558 | -€4,417 | -€13,974 | |
| Income taxes | 67/77 | €35,628 | - | -€35,628 | |
| Profit (loss) for the period | 9904 | -€26,070 | -€4,417 | +€21,653 | +83.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,070 | -€4,417 | +€21,653 | +83.1% |
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.