Image & Mouvement: 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.
Image & Mouvement
Largest movements
- Tangible fixed assets +€35,140
up €35,140 (+1,878%), from €1,871 to €37,011
of which Land and buildings: +€35,728
- Cash -€27,740
down €27,740 (-82.8%), from €33,498 to €5,758
mainly Investment in fixed assets (net) (-€36,461) and Receivables within one year (-€8,470)
- Receivables within one year +€8,470
up €8,470 (+124%), from €6,822 to €15,292
of which Other amounts receivable: +€9,110
- Profit (loss) carried forward +€14,323
up €14,323 (+43.1%), from €33,245 to €47,568
- Tax, wage and social debts +€1,285
up €1,285 (+29.3%), from €4,385 to €5,671
- Gross operating margin -€16,369
down €16,369 (-43.7%), from €37,470 to €21,101
- Taxes -€3,121
down €3,121 (-42.7%), from €7,317 to €4,195
- Financial charges -€1,201
down €1,201 (-50.6%), from €2,376 to €1,175
- Depreciation +€733
up €733 (+125%), from €588 to €1,321
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 | €42,666 | €58,842 | +€16,177 | +37.9% |
| Fixed assets | 21/28 | €1,871 | €37,011 | +€35,140 | +1,878% |
| Tangible fixed assets | 22/27 | €1,871 | €37,011 | +€35,140 | +1,878% |
| Land and buildings | 22 | - | €35,728 | +€35,728 | |
| Other tangible fixed assets | 26 | €1,871 | €1,283 | -€588 | -31.4% |
| Current assets | 29/58 | €40,794 | €21,831 | -€18,963 | -46.5% |
| Amounts receivable within one year | 40/41 | €6,822 | €15,292 | +€8,470 | +124% |
| Trade receivables | 40 | €6,822 | €6,182 | -€640 | -9.4% |
| Other amounts receivable | 41 | - | €9,110 | +€9,110 | |
| Cash at bank and in hand | 54/58 | €33,498 | €5,758 | -€27,740 | -82.8% |
| Deferred charges and accrued income | 490/1 | €474 | €782 | +€307 | +64.8% |
| Total equity and liabilities | 10/49 | €42,666 | €58,842 | +€16,177 | +37.9% |
| Equity | 10/15 | €38,245 | €52,568 | +€14,323 | +37.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,245 | €47,568 | +€14,323 | +43.1% |
| Amounts payable | 17/49 | €4,421 | €6,275 | +€1,854 | +41.9% |
| Amounts payable within one year | 42/48 | €4,421 | €6,275 | +€1,854 | +41.9% |
| Trade debts | 44 | €23 | €604 | +€581 | +2,547% |
| Suppliers | 440/4 | €23 | €604 | +€581 | +2,547% |
| Taxes, remuneration and social security | 45 | €4,385 | €5,671 | +€1,285 | +29.3% |
| Taxes | 450/3 | €4,385 | €5,671 | +€1,285 | +29.3% |
| Other amounts payable | 47/48 | €12 | - | -€12 | |
| Non-recurring operating income | 76A | €5,905 | - | -€5,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | €1,321 | +€733 | +125% |
| Other operating charges | 640/8 | €80 | €334 | +€254 | +317% |
| Gross operating margin | 9900 | €37,470 | €21,101 | -€16,369 | -43.7% |
| Operating profit (loss) | 9901 | €36,802 | €19,447 | -€17,355 | -47.2% |
| Financial income | 75/76B | €40 | €247 | +€206 | +515% |
| Recurring financial income | 75 | €40 | €247 | +€206 | +515% |
| Financial charges | 65/66B | €2,376 | €1,175 | -€1,201 | -50.6% |
| Recurring financial charges | 65 | €2,376 | €1,175 | -€1,201 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €34,466 | €18,518 | -€15,948 | -46.3% |
| Income taxes | 67/77 | €7,317 | €4,195 | -€3,121 | -42.7% |
| Profit (loss) for the period | 9904 | €27,149 | €14,323 | -€12,827 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,149 | €14,323 | -€12,827 | -47.2% |
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 19 October 2026 via checked.be.