FL Imagerie: 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.
FL Imagerie
Largest movements
- Receivables after one year +€80,000
up €80,000 (+100%), from €80,000 to €160,000
- Deferred charges and accrued income +€77,179
up €77,179 (+100%), from €77,146 to €154,325
- Cash -€18,063
down €18,063 (-7.8%), from €232,636 to €214,573
mainly Tax, wage and social debts (-€80,935) and Receivables after one year (-€80,000)
- Reserves +€189,294
up €189,294 (+42.8%), from €442,357 to €631,652
- Tax, wage and social debts -€80,935
down €80,935 (-81.2%), from €99,617 to €18,682
of which Taxes: -€80,935
- Accrued charges and deferred income +€35,835
up €35,835 (+19,539%), from €183 to €36,019
- Other debts +€9,836
up €9,836 (+328%), from €3,003 to €12,838
- Trade debts -€8,061
down €8,061 (-74.4%), from €10,839 to €2,777
- Gross operating margin -€15,498
down €15,498 (-5.1%), from €304,820 to €289,322
- Depreciation +€5,128
up €5,128 (+82.0%), from €6,250 to €11,378
- Taxes -€4,255
down €4,255 (-4.8%), from €88,506 to €84,252
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 | €614,115 | €752,723 | +€138,608 | +22.6% |
| Fixed assets | 21/28 | €70,333 | €75,987 | +€5,654 | +8.0% |
| Tangible fixed assets | 22/27 | €70,283 | €75,937 | +€5,654 | +8.0% |
| Plant, machinery and equipment | 23 | - | €4,225 | +€4,225 | |
| Furniture and vehicles | 24 | €5,569 | €4,308 | -€1,261 | -22.6% |
| Other tangible fixed assets | 26 | €64,714 | €67,404 | +€2,690 | +4.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €543,782 | €676,736 | +€132,954 | +24.4% |
| Amounts receivable after more than one year | 29 | €80,000 | €160,000 | +€80,000 | +100% |
| Other amounts receivable | 291 | €80,000 | €160,000 | +€80,000 | +100% |
| Current investments | 50/53 | €154,000 | €147,838 | -€6,162 | -4.0% |
| Cash at bank and in hand | 54/58 | €232,636 | €214,573 | -€18,063 | -7.8% |
| Deferred charges and accrued income | 490/1 | €77,146 | €154,325 | +€77,179 | +100% |
| Total equity and liabilities | 10/49 | €614,115 | €752,723 | +€138,608 | +22.6% |
| Equity | 10/15 | €444,857 | €634,152 | +€189,294 | +42.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €442,357 | €631,652 | +€189,294 | +42.8% |
| Distributable reserves | 133 | €442,357 | €631,652 | +€189,294 | +42.8% |
| Amounts payable | 17/49 | €169,258 | €118,571 | -€50,686 | -29.9% |
| Amounts payable after more than one year | 17 | €48,255 | €40,571 | -€7,684 | -15.9% |
| Financial debts | 170/4 | €48,255 | €40,571 | -€7,684 | -15.9% |
| Amounts payable within one year | 42/48 | €120,819 | €41,982 | -€78,837 | -65.3% |
| Current portion of amounts payable after more than one year | 42 | €7,361 | €7,684 | +€323 | +4.4% |
| Trade debts | 44 | €10,839 | €2,777 | -€8,061 | -74.4% |
| Suppliers | 440/4 | €10,839 | €2,777 | -€8,061 | -74.4% |
| Taxes, remuneration and social security | 45 | €99,617 | €18,682 | -€80,935 | -81.2% |
| Taxes | 450/3 | €96,117 | €15,182 | -€80,935 | -84.2% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €3,003 | €12,838 | +€9,836 | +328% |
| Accrued charges and deferred income | 492/3 | €183 | €36,019 | +€35,835 | +19,539% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,250 | €11,378 | +€5,128 | +82.0% |
| Other operating charges | 640/8 | €389 | €329 | -€61 | -15.5% |
| Gross operating margin | 9900 | €304,820 | €289,322 | -€15,498 | -5.1% |
| Operating profit (loss) | 9901 | €298,181 | €277,616 | -€20,565 | -6.9% |
| Financial income | 75/76B | €1,813 | €2,633 | +€820 | +45.2% |
| Recurring financial income | 75 | €1,813 | €2,633 | +€820 | +45.2% |
| Financial charges | 65/66B | €6,349 | €6,702 | +€353 | +5.6% |
| Recurring financial charges | 65 | €6,349 | €6,702 | +€353 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €293,644 | €273,546 | -€20,099 | -6.8% |
| Income taxes | 67/77 | €88,506 | €84,252 | -€4,255 | -4.8% |
| Profit (loss) for the period | 9904 | €205,138 | €189,294 | -€15,844 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €205,138 | €189,294 | -€15,844 | -7.7% |
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 22 October 2026 via checked.be.