IMV CONSULT: 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.
IMV CONSULT
Largest movements
- Cash +€91,149
up €91,149 (+47.6%), from €191,449 to €282,597
mainly Net result for the year (+€99,281) and Other debts (+€10,963)
- Current investments +€9,783
new in 2025: €9,783
- Receivables within one year -€7,558
down €7,558 (-39.0%), from €19,360 to €11,802
of which Trade receivables: -€7,558
- Profit (loss) carried forward +€99,281
up €99,281 (+133.0%), from €74,653 to €173,934
- Tax, wage and social debts -€11,825
down €11,825 (-25.9%), from €45,667 to €33,842
of which Taxes: -€11,615
- Other debts +€10,963
up €10,963 (+1410.3%), from €777 to €11,740
- Trade debts -€5,699
down €5,699 (-85.2%), from €6,688 to €989
- Taxes -€13,681
down €13,681 (-32.8%), from €41,745 to €28,064
- Gross operating margin -€12,489
down €12,489 (-8.5%), from €146,142 to €133,653
- Depreciation +€1,893
up €1,893 (+71.4%), from €2,652 to €4,545
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,285 | €325,005 | +€92,720 | +39.9% |
| Fixed assets | 21/28 | €21,476 | €20,823 | -€654 | -3.0% |
| Tangible fixed assets | 22/27 | €21,476 | €20,823 | -€654 | -3.0% |
| Plant, machinery and equipment | 23 | €15,014 | €13,282 | -€1,731 | -11.5% |
| Furniture and vehicles | 24 | €6,462 | €7,540 | +€1,078 | +16.7% |
| Current assets | 29/58 | €210,809 | €304,182 | +€93,373 | +44.3% |
| Amounts receivable within one year | 40/41 | €19,360 | €11,802 | -€7,558 | -39.0% |
| Trade receivables | 40 | €19,360 | €11,802 | -€7,558 | -39.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €9,783 | +€9,783 | |
| Cash at bank and in hand | 54/58 | €191,449 | €282,597 | +€91,149 | +47.6% |
| Total equity and liabilities | 10/49 | €232,285 | €325,005 | +€92,720 | +39.9% |
| Equity | 10/15 | €179,153 | €278,434 | +€99,281 | +55.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €101,500 | €101,500 | = | 0.0% |
| Distributable reserves | 133 | €101,500 | €101,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,653 | €173,934 | +€99,281 | +133.0% |
| Amounts payable | 17/49 | €53,132 | €46,571 | -€6,561 | -12.3% |
| Amounts payable within one year | 42/48 | €53,132 | €46,571 | -€6,561 | -12.3% |
| Trade debts | 44 | €6,688 | €989 | -€5,699 | -85.2% |
| Suppliers | 440/4 | €6,688 | €989 | -€5,699 | -85.2% |
| Taxes, remuneration and social security | 45 | €45,667 | €33,842 | -€11,825 | -25.9% |
| Taxes | 450/3 | €45,456 | €33,842 | -€11,615 | -25.6% |
| Remuneration and social security | 454/9 | €210 | - | -€210 | |
| Other amounts payable | 47/48 | €777 | €11,740 | +€10,963 | +1410.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,652 | €4,545 | +€1,893 | +71.4% |
| Other operating charges | 640/8 | - | €559 | +€559 | |
| Gross operating margin | 9900 | €146,142 | €133,653 | -€12,489 | -8.5% |
| Operating profit (loss) | 9901 | €143,490 | €128,549 | -€14,941 | -10.4% |
| Financial income | 75/76B | €365 | €133 | -€232 | -63.7% |
| Recurring financial income | 75 | €365 | €133 | -€232 | -63.7% |
| Financial charges | 65/66B | €489 | €1,337 | +€848 | +173.3% |
| Recurring financial charges | 65 | €489 | €1,337 | +€848 | +173.3% |
| Profit (loss) for the period before taxes | 9903 | €143,365 | €127,345 | -€16,021 | -11.2% |
| Income taxes | 67/77 | €41,745 | €28,064 | -€13,681 | -32.8% |
| Profit (loss) for the period | 9904 | €101,620 | €99,281 | -€2,340 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €101,620 | €99,281 | -€2,340 | -2.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.