3magination: 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.
3magination
Largest movements
- Current investments +€32,874
new in 2025: €32,874
- Receivables within one year +€5,437
up €5,437 (+28.1%), from €19,360 to €24,797
of which Trade receivables: +€2,908
- Cash -€3,193
down €3,193 (-33.2%), from €9,613 to €6,420
mainly Current investments (-€32,874) and Receivables within one year (-€5,437)
- Tangible fixed assets -€1,582
down €1,582 (-30.8%), from €5,131 to €3,549
of which Other tangible fixed assets: -€1,582
- Deferred charges and accrued income -€1,511
down €1,511 (-71.6%), from €2,110 to €599
- Profit (loss) carried forward +€33,556
up €33,556 (+66.0%), from -€50,822 to -€17,267
- Other debts -€1,704
down €1,704 (-100%), from €1,704 to €0
- Gross operating margin +€16,540
up €16,540 (+85.3%), from €19,391 to €35,931
- Depreciation -€3,413
down €3,413 (-68.3%), from €4,995 to €1,582
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 | €36,214 | €68,238 | +€32,024 | +88.4% |
| Fixed assets | 21/28 | €5,131 | €3,549 | -€1,582 | -30.8% |
| Tangible fixed assets | 22/27 | €5,131 | €3,549 | -€1,582 | -30.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €5,131 | €3,549 | -€1,582 | -30.8% |
| Current assets | 29/58 | €31,083 | €64,689 | +€33,607 | +108% |
| Amounts receivable within one year | 40/41 | €19,360 | €24,797 | +€5,437 | +28.1% |
| Trade receivables | 40 | €19,360 | €22,268 | +€2,908 | +15.0% |
| Other amounts receivable | 41 | - | €2,529 | +€2,529 | |
| Current investments | 50/53 | - | €32,874 | +€32,874 | |
| Cash at bank and in hand | 54/58 | €9,613 | €6,420 | -€3,193 | -33.2% |
| Deferred charges and accrued income | 490/1 | €2,110 | €599 | -€1,511 | -71.6% |
| Total equity and liabilities | 10/49 | €36,214 | €68,238 | +€32,024 | +88.4% |
| Equity | 10/15 | €29,647 | €62,655 | +€33,008 | +111% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,270 | €73,722 | -€548 | -0.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €548 | €0 | -€548 | -100% |
| Distributable reserves | 133 | €71,862 | €71,862 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,822 | -€17,267 | +€33,556 | +66.0% |
| Amounts payable | 17/49 | €6,567 | €5,583 | -€983 | -15.0% |
| Amounts payable within one year | 42/48 | €6,567 | €5,583 | -€983 | -15.0% |
| Trade debts | 44 | €1,021 | €1,197 | +€176 | +17.2% |
| Suppliers | 440/4 | €1,021 | €1,197 | +€176 | +17.2% |
| Taxes, remuneration and social security | 45 | €3,841 | €4,386 | +€545 | +14.2% |
| Taxes | 450/3 | €3,841 | €4,386 | +€545 | +14.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,704 | €0 | -€1,704 | -100% |
| Non-recurring operating income | 76A | - | €17,000 | +€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,995 | €1,582 | -€3,413 | -68.3% |
| Other operating charges | 640/8 | €1,254 | €1,002 | -€252 | -20.1% |
| Gross operating margin | 9900 | €19,391 | €35,931 | +€16,540 | +85.3% |
| Operating profit (loss) | 9901 | €13,142 | €33,347 | +€20,205 | +154% |
| Financial income | 75/76B | €19 | €147 | +€129 | +687% |
| Recurring financial income | 75 | €19 | €147 | +€129 | +687% |
| Financial charges | 65/66B | €72 | €177 | +€105 | +145% |
| Recurring financial charges | 65 | €72 | €177 | +€105 | +145% |
| Profit (loss) for the period before taxes | 9903 | €13,088 | €33,317 | +€20,228 | +155% |
| Income taxes | 67/77 | €543 | €309 | -€234 | -43.1% |
| Profit (loss) for the period | 9904 | €12,546 | €33,008 | +€20,462 | +163% |
| Transfer from tax-exempt reserves | 789 | - | €548 | +€548 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,546 | €33,556 | +€21,010 | +167% |
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 30 October 2026 via checked.be.