INNOVATIVE METHODOLOGIES & MANAGEMENT CONSULTING: 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.
INNOVATIVE METHODOLOGIES & MANAGEMENT CONSULTING
Largest movements
- Receivables within one year +€5,855
up €5,855 (+727%), from €805 to €6,660
of which Trade receivables: +€5,808
- Tangible fixed assets -€2,874
down €2,874 (-9.2%), from €31,198 to €28,324
of which Land and buildings: -€3,752
- Trade debts +€3,907
up €3,907 (+33,394%), from €12 to €3,919
- Profit (loss) carried forward -€1,223
down €1,223 (-2.1%), from -€59,419 to -€60,642
- Tax, wage and social debts +€577
up €577 (+3,443%), from €17 to €593
- Gross operating margin +€4,937
up €4,937, from -€1,472 to €3,465
- Depreciation -€694
down €694 (-13.7%), from €5,051 to €4,357
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 | €32,044 | €35,305 | +€3,261 | +10.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €31,198 | €28,324 | -€2,874 | -9.2% |
| Tangible fixed assets | 22/27 | €31,198 | €28,324 | -€2,874 | -9.2% |
| Land and buildings | 22 | €30,692 | €26,940 | -€3,752 | -12.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €507 | €1,385 | +€878 | +173% |
| Current assets | 29/58 | €846 | €6,980 | +€6,134 | +725% |
| Amounts receivable within one year | 40/41 | €805 | €6,660 | +€5,855 | +727% |
| Trade receivables | 40 | €303 | €6,111 | +€5,808 | +1,920% |
| Other amounts receivable | 41 | €503 | €549 | +€47 | +9.3% |
| Cash at bank and in hand | 54/58 | €38 | €320 | +€282 | +747% |
| Deferred charges and accrued income | 490/1 | €3 | - | -€3 | |
| Total equity and liabilities | 10/49 | €32,044 | €35,305 | +€3,261 | +10.2% |
| Equity | 10/15 | -€31,919 | -€33,142 | -€1,223 | -3.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,419 | -€60,642 | -€1,223 | -2.1% |
| Amounts payable | 17/49 | €63,963 | €68,447 | +€4,484 | +7.0% |
| Amounts payable within one year | 42/48 | €63,963 | €68,447 | +€4,484 | +7.0% |
| Trade debts | 44 | €12 | €3,919 | +€3,907 | +33,394% |
| Suppliers | 440/4 | €12 | €3,919 | +€3,907 | +33,394% |
| Taxes, remuneration and social security | 45 | €17 | €593 | +€577 | +3,443% |
| Taxes | 450/3 | €17 | €593 | +€577 | +3,443% |
| Other amounts payable | 47/48 | €63,935 | €63,935 | = | 0.0% |
| Turnover | 70 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,051 | €4,357 | -€694 | -13.7% |
| Other operating charges | 640/8 | €311 | €321 | +€10 | +3.2% |
| Gross operating margin | 9900 | -€1,472 | €3,465 | +€4,937 | |
| Operating profit (loss) | 9901 | -€6,833 | -€1,213 | +€5,621 | +82.3% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €42 | €11 | -€32 | -75.2% |
| Recurring financial charges | 65 | €42 | €11 | -€32 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,869 | -€1,223 | +€5,646 | +82.2% |
| Profit (loss) for the period | 9904 | -€6,869 | -€1,223 | +€5,646 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,869 | -€1,223 | +€5,646 | +82.2% |
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 25 October 2026 via checked.be.