IMOG: what changed
What changed
IMOG
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€319
2025 · -€2,097+€2,416
Equity
-€667,571
2025 · -€667,890+€319
Cash
€13,364
2025 · €7,165+€6,199
Balance sheet total
€930,838
2025 · €934,337-€3,498
Largest movements
Assets
- Tangible fixed assets -€10,667
down €10,667 (-1.2%), from €923,214 to €912,547
of which Land and buildings: -€10,667
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€2,265
up €2,265 (+12.4%), from €18,331 to €20,596
- Other operating charges +€335
up €335 (+3.7%), from €8,946 to €9,281
- Taxes -€319
down €319 (-100%), from €319 to €0
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€2,097
Gross operating margin
+€2,265
Depreciation
+€121
Other operating charges
-€335
Financial charges
+€45
Taxes
+€319
Result 2026
€319
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€6,199
Investment
€0
Financing
€0
Cash 2025
€7,165
From operations (derived)
+€6,199
Net result for the year
+€319
Depreciation
+€10,667
Receivables within one year
-€612
Deferred charges and accrued income
-€357
Trade debts
+€1,278
Tax, wage and social debts
-€279
Other debts
-€4,842
Accrued charges and deferred income
+€25
Cash 2026
€13,364
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €934,337 | €930,838 | -€3,498 | -0.4% |
| Fixed assets | 21/28 | €923,542 | €912,876 | -€10,667 | -1.2% |
| Tangible fixed assets | 22/27 | €923,214 | €912,547 | -€10,667 | -1.2% |
| Land and buildings | 22 | €923,214 | €912,547 | -€10,667 | -1.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €328 | €328 | = | 0.0% |
| Current assets | 29/58 | €10,795 | €17,963 | +€7,168 | +66.4% |
| Amounts receivable within one year | 40/41 | - | €612 | +€612 | |
| Trade receivables | 40 | - | €612 | +€612 | |
| Cash at bank and in hand | 54/58 | €7,165 | €13,364 | +€6,199 | +86.5% |
| Deferred charges and accrued income | 490/1 | €3,630 | €3,987 | +€357 | +9.8% |
| Total equity and liabilities | 10/49 | €934,337 | €930,838 | -€3,498 | -0.4% |
| Equity | 10/15 | -€667,890 | -€667,571 | +€319 | 0.0% |
| Contributions | 10/11 | €260,400 | €260,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€928,290 | -€927,971 | +€319 | 0.0% |
| Amounts payable | 17/49 | €1,602,226 | €1,598,409 | -€3,817 | -0.2% |
| Amounts payable within one year | 42/48 | €1,601,578 | €1,597,735 | -€3,843 | -0.2% |
| Trade debts | 44 | €0 | €1,278 | +€1,278 | |
| Suppliers | 440/4 | €0 | €1,278 | +€1,278 | |
| Taxes, remuneration and social security | 45 | €319 | €41 | -€279 | -87.3% |
| Taxes | 450/3 | €319 | €41 | -€279 | -87.3% |
| Other amounts payable | 47/48 | €1,601,258 | €1,596,416 | -€4,842 | -0.3% |
| Accrued charges and deferred income | 492/3 | €649 | €674 | +€25 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,787 | €10,667 | -€121 | -1.1% |
| Other operating charges | 640/8 | €8,946 | €9,281 | +€335 | +3.7% |
| Gross operating margin | 9900 | €18,331 | €20,596 | +€2,265 | +12.4% |
| Operating profit (loss) | 9901 | -€1,403 | €648 | +€2,051 | |
| Financial charges | 65/66B | €375 | €329 | -€45 | -12.1% |
| Recurring financial charges | 65 | €375 | €329 | -€45 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,777 | €319 | +€2,096 | |
| Income taxes | 67/77 | €319 | €0 | -€319 | -100% |
| Profit (loss) for the period | 9904 | -€2,097 | €319 | +€2,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,097 | €319 | +€2,416 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.