FP iMAGINE: 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.
FP iMAGINE
Largest movements
- Cash +€4,142
up €4,142 (+16.6%), from €24,893 to €29,036
mainly Net result for the year (+€46,073) and Depreciation (+€9,039)
- Tangible fixed assets +€3,168
up €3,168 (+10.8%), from €29,288 to €32,456
of which Furniture and vehicles: +€2,578
- Deferred charges and accrued income +€1,383
up €1,383 (+1,318%), from €105 to €1,488
- Current investments -€1,044
no longer reported in 2025 (was €1,044)
- Receivables within one year +€917
up €917 (+3.4%), from €27,097 to €28,014
of which Trade receivables: +€889
- Profit (loss) carried forward +€46,073
up €46,073 (+70.9%), from -€64,991 to -€18,919
- Debts after one year -€40,000
down €40,000 (-44.9%), from €89,000 to €49,000
- Other debts +€3,446
up €3,446 (+9.9%), from €34,883 to €38,330
- Accrued charges and deferred income -€916
no longer reported in 2025 (was €916)
- Financial income +€13,873
up €13,873 (+415,363%), from €3 to €13,876
of which Non-recurring financial income: +€13,852
- Depreciation -€11,774
down €11,774 (-56.6%), from €20,813 to €9,039
- Gross operating margin -€5,202
down €5,202 (-10.9%), from €47,700 to €42,499
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 | €82,428 | €90,994 | +€8,566 | +10.4% |
| Fixed assets | 21/28 | €29,288 | €32,456 | +€3,168 | +10.8% |
| Tangible fixed assets | 22/27 | €29,288 | €32,456 | +€3,168 | +10.8% |
| Plant, machinery and equipment | 23 | €14,213 | €14,803 | +€590 | +4.1% |
| Furniture and vehicles | 24 | €15,075 | €17,653 | +€2,578 | +17.1% |
| Current assets | 29/58 | €53,140 | €58,538 | +€5,398 | +10.2% |
| Amounts receivable within one year | 40/41 | €27,097 | €28,014 | +€917 | +3.4% |
| Trade receivables | 40 | €27,097 | €27,986 | +€889 | +3.3% |
| Other amounts receivable | 41 | - | €28 | +€28 | |
| Current investments | 50/53 | €1,044 | - | -€1,044 | |
| Cash at bank and in hand | 54/58 | €24,893 | €29,036 | +€4,142 | +16.6% |
| Deferred charges and accrued income | 490/1 | €105 | €1,488 | +€1,383 | +1,318% |
| Total equity and liabilities | 10/49 | €82,428 | €90,994 | +€8,566 | +10.4% |
| Equity | 10/15 | -€52,591 | -€6,519 | +€46,073 | +87.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,991 | -€18,919 | +€46,073 | +70.9% |
| Amounts payable | 17/49 | €135,019 | €97,512 | -€37,506 | -27.8% |
| Amounts payable after more than one year | 17 | €89,000 | €49,000 | -€40,000 | -44.9% |
| Financial debts | 170/4 | €89,000 | €49,000 | -€40,000 | -44.9% |
| Amounts payable within one year | 42/48 | €45,103 | €48,512 | +€3,409 | +7.6% |
| Taxes, remuneration and social security | 45 | €10,220 | €10,183 | -€37 | -0.4% |
| Taxes | 450/3 | €10,220 | €10,183 | -€37 | -0.4% |
| Other amounts payable | 47/48 | €34,883 | €38,330 | +€3,446 | +9.9% |
| Accrued charges and deferred income | 492/3 | €916 | - | -€916 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,813 | €9,039 | -€11,774 | -56.6% |
| Other operating charges | 640/8 | €791 | €853 | +€62 | +7.8% |
| Gross operating margin | 9900 | €47,700 | €42,499 | -€5,202 | -10.9% |
| Operating profit (loss) | 9901 | €26,096 | €32,607 | +€6,511 | +24.9% |
| Financial income | 75/76B | €3 | €13,876 | +€13,873 | +415,363% |
| Recurring financial income | 75 | €3 | €25 | +€21 | +641% |
| Non-recurring financial income | 76B | - | €13,852 | +€13,852 | |
| Financial charges | 65/66B | €194 | €270 | +€75 | +38.8% |
| Recurring financial charges | 65 | €194 | €270 | +€75 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €25,905 | €46,213 | +€20,309 | +78.4% |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | €25,905 | €46,073 | +€20,168 | +77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,905 | €46,073 | +€20,168 | +77.9% |
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 16 October 2026 via checked.be.