EMAGINATION: 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.
EMAGINATION
Largest movements
- Receivables within one year -€26,068
down €26,068 (-3.2%), from €802,443 to €776,375
of which Other amounts receivable: -€32,110
- Trade debts -€34,200
down €34,200 (-59.4%), from €57,556 to €23,356
- Tax, wage and social debts +€8,968
up €8,968 (+243.5%), from €3,683 to €12,651
- Gross operating margin +€16,992
up €16,992 (+5360.1%), from €317 to €17,309
- Taxes +€3,360
up €3,360 (+360.1%), from €933 to €4,293
- Depreciation +€1,025
up €1,025 (+115.0%), from €891 to €1,916
- Other operating charges -€190
down €190 (-3.9%), from €4,875 to €4,685
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €813,084 | €789,938 | -€23,146 | -2.8% |
| Fixed assets | 21/28 | €1,431 | €5,444 | +€4,013 | +280.4% |
| Tangible fixed assets | 22/27 | €1,431 | €5,444 | +€4,013 | +280.4% |
| Land and buildings | 22 | €997 | €603 | -€394 | -39.5% |
| Plant, machinery and equipment | 23 | €434 | - | -€434 | |
| Furniture and vehicles | 24 | - | €4,841 | +€4,841 | |
| Current assets | 29/58 | €811,653 | €784,494 | -€27,159 | -3.3% |
| Amounts receivable within one year | 40/41 | €802,443 | €776,375 | -€26,068 | -3.2% |
| Trade receivables | 40 | €152,417 | €158,459 | +€6,042 | +4.0% |
| Other amounts receivable | 41 | €650,026 | €617,916 | -€32,110 | -4.9% |
| Cash at bank and in hand | 54/58 | €5,880 | €4,813 | -€1,067 | -18.2% |
| Deferred charges and accrued income | 490/1 | €3,330 | €3,307 | -€23 | -0.7% |
| Total equity and liabilities | 10/49 | €813,084 | €789,938 | -€23,146 | -2.8% |
| Equity | 10/15 | €65,886 | €69,809 | +€3,923 | +6.0% |
| Contributions | 10/11 | €7,000 | €7,000 | -€0 | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,886 | €53,809 | +€3,923 | +7.9% |
| Amounts payable | 17/49 | €747,198 | €720,129 | -€27,069 | -3.6% |
| Amounts payable within one year | 42/48 | €746,871 | €719,802 | -€27,069 | -3.6% |
| Trade debts | 44 | €57,556 | €23,356 | -€34,200 | -59.4% |
| Suppliers | 440/4 | €57,556 | €23,356 | -€34,200 | -59.4% |
| Taxes, remuneration and social security | 45 | €3,683 | €12,651 | +€8,968 | +243.5% |
| Taxes | 450/3 | €3,683 | €12,651 | +€8,968 | +243.5% |
| Other amounts payable | 47/48 | €685,632 | €683,795 | -€1,837 | -0.3% |
| Accrued charges and deferred income | 492/3 | €327 | €327 | -€0 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €891 | €1,916 | +€1,025 | +115.0% |
| Other operating charges | 640/8 | €4,875 | €4,685 | -€190 | -3.9% |
| Gross operating margin | 9900 | €317 | €17,309 | +€16,992 | +5360.1% |
| Operating profit (loss) | 9901 | -€5,449 | €10,708 | +€16,157 | |
| Financial income | 75/76B | €3,074 | €3,160 | +€86 | +2.8% |
| Recurring financial income | 75 | €3,074 | €3,160 | +€86 | +2.8% |
| Financial charges | 65/66B | €5,604 | €5,651 | +€47 | +0.8% |
| Recurring financial charges | 65 | €5,604 | €5,651 | +€47 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,979 | €8,217 | +€16,196 | |
| Income taxes | 67/77 | €933 | €4,293 | +€3,360 | +360.1% |
| Profit (loss) for the period | 9904 | -€8,912 | €3,924 | +€12,836 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,912 | €3,924 | +€12,836 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.