EMAGINE 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.
EMAGINE CONSULTING
Largest movements
- Current investments +€104,000
new in 2025: €104,000
- Cash -€24,032
down €24,032 (-24.0%), from €99,977 to €75,945
mainly Current investments (-€104,000) and Receivables within one year (-€1,767)
- Profit (loss) carried forward +€70,416
up €70,416 (+159%), from €44,230 to €114,646
- Tax, wage and social debts +€8,672
up €8,672 (+40.1%), from €21,621 to €30,293
- Gross operating margin -€36,701
down €36,701 (-28.7%), from €127,778 to €91,077
- Taxes -€13,470
down €13,470 (-41.9%), from €32,121 to €18,651
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 | €122,058 | €202,012 | +€79,954 | +65.5% |
| Fixed assets | 21/28 | €1,554 | €1,636 | +€82 | +5.3% |
| Tangible fixed assets | 22/27 | €1,554 | €1,636 | +€82 | +5.3% |
| Furniture and vehicles | 24 | €1,554 | €1,636 | +€82 | +5.3% |
| Current assets | 29/58 | €120,504 | €200,375 | +€79,872 | +66.3% |
| Amounts receivable within one year | 40/41 | €18,382 | €20,149 | +€1,767 | +9.6% |
| Trade receivables | 40 | €18,382 | €20,149 | +€1,767 | +9.6% |
| Current investments | 50/53 | - | €104,000 | +€104,000 | |
| Cash at bank and in hand | 54/58 | €99,977 | €75,945 | -€24,032 | -24.0% |
| Deferred charges and accrued income | 490/1 | €2,145 | €281 | -€1,864 | -86.9% |
| Total equity and liabilities | 10/49 | €122,058 | €202,012 | +€79,954 | +65.5% |
| Equity | 10/15 | €98,230 | €168,646 | +€70,416 | +71.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,230 | €114,646 | +€70,416 | +159% |
| Amounts payable | 17/49 | €23,828 | €33,366 | +€9,538 | +40.0% |
| Amounts payable within one year | 42/48 | €23,828 | €33,366 | +€9,538 | +40.0% |
| Financial debts | 43 | - | €203 | +€203 | |
| Credit institutions | 430/8 | - | €203 | +€203 | |
| Trade debts | 44 | €1,315 | €1,591 | +€276 | +21.0% |
| Suppliers | 440/4 | €1,315 | €1,591 | +€276 | +21.0% |
| Taxes, remuneration and social security | 45 | €21,621 | €30,293 | +€8,672 | +40.1% |
| Taxes | 450/3 | €21,621 | €30,293 | +€8,672 | +40.1% |
| Other amounts payable | 47/48 | €893 | €1,279 | +€387 | +43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383 | €739 | +€356 | +93.1% |
| Other operating charges | 640/8 | €184 | €328 | +€144 | +78.1% |
| Gross operating margin | 9900 | €127,778 | €91,077 | -€36,701 | -28.7% |
| Operating profit (loss) | 9901 | €127,211 | €90,010 | -€37,202 | -29.2% |
| Financial income | 75/76B | €0 | €54 | +€54 | +135,500% |
| Recurring financial income | 75 | €0 | €54 | +€54 | +135,500% |
| Financial charges | 65/66B | €2 | €164 | +€163 | +9,395% |
| Recurring financial charges | 65 | €2 | €164 | +€163 | +9,395% |
| Profit (loss) for the period before taxes | 9903 | €127,210 | €89,900 | -€37,310 | -29.3% |
| Income taxes | 67/77 | €32,121 | €18,651 | -€13,470 | -41.9% |
| Profit (loss) for the period | 9904 | €95,089 | €71,249 | -€23,840 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €95,089 | €71,249 | -€23,840 | -25.1% |
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.