IMAGE-CONSULTING: 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.
IMAGE-CONSULTING
Largest movements
- Receivables within one year -€26,015
down €26,015 (-59.9%), from €43,445 to €17,430
- Cash +€24,075
up €24,075 (+598.3%), from €4,024 to €28,099
mainly Net result for the year (+€112,574) and Receivables within one year (+€26,015)
- Current investments +€21,851
up €21,851 (+2.9%), from €745,316 to €767,167
- Reserves +€13,994
up €13,994 (+2.1%), from €667,796 to €681,790
of which Distributable reserves: +€13,994
No income-statement line moved by more than 1% of the activity.
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.
Cash bridge derived
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 | €798,152 | €817,022 | +€18,870 | +2.4% |
| Fixed assets | 21/28 | €3,315 | €2,348 | -€967 | -29.2% |
| Tangible fixed assets | 22/27 | €3,315 | €2,348 | -€967 | -29.2% |
| Plant, machinery and equipment | 23 | €436 | €142 | -€294 | -67.4% |
| Furniture and vehicles | 24 | €2,879 | €2,206 | -€673 | -23.4% |
| Current assets | 29/58 | €794,837 | €814,674 | +€19,837 | +2.5% |
| Amounts receivable within one year | 40/41 | €43,445 | €17,430 | -€26,015 | -59.9% |
| Trade receivables | 40 | €43,445 | €17,430 | -€26,015 | -59.9% |
| Current investments | 50/53 | €745,316 | €767,167 | +€21,851 | +2.9% |
| Cash at bank and in hand | 54/58 | €4,024 | €28,099 | +€24,075 | +598.3% |
| Deferred charges and accrued income | 490/1 | €2,052 | €1,978 | -€74 | -3.6% |
| Total equity and liabilities | 10/49 | €798,152 | €817,022 | +€18,870 | +2.4% |
| Equity | 10/15 | €686,396 | €700,390 | +€13,994 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €667,796 | €681,790 | +€13,994 | +2.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €665,936 | €679,930 | +€13,994 | +2.1% |
| Amounts payable | 17/49 | €111,756 | €116,632 | +€4,876 | +4.4% |
| Amounts payable within one year | 42/48 | €111,756 | €116,632 | +€4,876 | +4.4% |
| Trade debts | 44 | €2,700 | €3,700 | +€1,000 | +37.0% |
| Suppliers | 440/4 | €2,700 | €3,700 | +€1,000 | +37.0% |
| Taxes, remuneration and social security | 45 | €8,029 | €13,445 | +€5,416 | +67.5% |
| Taxes | 450/3 | €8,029 | €13,445 | +€5,416 | +67.5% |
| Other amounts payable | 47/48 | €101,027 | €99,487 | -€1,540 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €824 | €967 | +€143 | +17.4% |
| Other operating charges | 640/8 | €1,028 | €1,058 | +€30 | +2.9% |
| Gross operating margin | 9900 | €156,006 | €156,807 | +€801 | +0.5% |
| Operating profit (loss) | 9901 | €154,154 | €154,782 | +€628 | +0.4% |
| Financial income | 75/76B | €4,462 | €4,641 | +€179 | +4.0% |
| Recurring financial income | 75 | €4,462 | €4,641 | +€179 | +4.0% |
| Financial charges | 65/66B | €157 | €90 | -€67 | -42.7% |
| Recurring financial charges | 65 | €157 | €90 | -€67 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €158,459 | €159,333 | +€874 | +0.6% |
| Income taxes | 67/77 | €46,398 | €46,759 | +€361 | +0.8% |
| Profit (loss) for the period | 9904 | €112,061 | €112,574 | +€513 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €112,061 | €112,574 | +€513 | +0.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.