IMAGEFIELDS: 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.
IMAGEFIELDS
Largest movements
- Cash +€6,269
up €6,269 (+129.6%), from €4,839 to €11,108
mainly Net result for the year (+€23,457) and Receivables within one year (+€4,658)
- Receivables within one year -€4,658
down €4,658 (-24.8%), from €18,758 to €14,101
of which Other amounts receivable: -€9,479
- Tangible fixed assets -€1,583
down €1,583 (-51.3%), from €3,087 to €1,504
- Trade debts -€24,258
down €24,258 (-90.9%), from €26,681 to €2,424
- Profit (loss) carried forward +€23,457
up €23,457 (+71.8%), from -€32,687 to -€9,230
- Tax, wage and social debts +€4,094
up €4,094, from €0 to €4,094
- Advances received -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Other debts -€875
down €875 (-8.9%), from €9,842 to €8,967
- Gross operating margin +€30,238
up €30,238, from -€946 to €29,293
- Taxes +€2,303
up €2,303 (+128.6%), from €1,791 to €4,094
- Staff costs -€1,335
down €1,335 (-100.0%), from €1,335 to €0
- Other operating charges -€797
down €797 (-100.0%), from €797 to €0
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 | €26,796 | €26,764 | -€32 | -0.1% |
| Fixed assets | 21/28 | €3,137 | €1,554 | -€1,583 | -50.5% |
| Tangible fixed assets | 22/27 | €3,087 | €1,504 | -€1,583 | -51.3% |
| Furniture and vehicles | 24 | €3,087 | €1,504 | -€1,583 | -51.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €23,659 | €25,209 | +€1,551 | +6.6% |
| Amounts receivable within one year | 40/41 | €18,758 | €14,101 | -€4,658 | -24.8% |
| Trade receivables | 40 | - | €4,821 | +€4,821 | |
| Other amounts receivable | 41 | €18,758 | €9,280 | -€9,479 | -50.5% |
| Cash at bank and in hand | 54/58 | €4,839 | €11,108 | +€6,269 | +129.6% |
| Deferred charges and accrued income | 490/1 | €61 | €0 | -€61 | -100.0% |
| Total equity and liabilities | 10/49 | €26,796 | €26,764 | -€32 | -0.1% |
| Equity | 10/15 | -€12,227 | €11,230 | +€23,457 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,687 | -€9,230 | +€23,457 | +71.8% |
| Amounts payable | 17/49 | €39,023 | €15,534 | -€23,489 | -60.2% |
| Amounts payable within one year | 42/48 | €39,023 | €15,484 | -€23,539 | -60.3% |
| Trade debts | 44 | €26,681 | €2,424 | -€24,258 | -90.9% |
| Suppliers | 440/4 | €26,681 | €2,424 | -€24,258 | -90.9% |
| Advances received on contracts in progress | 46 | €2,500 | €0 | -€2,500 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €4,094 | +€4,094 | |
| Taxes | 450/3 | €0 | €4,094 | +€4,094 | |
| Other amounts payable | 47/48 | €9,842 | €8,967 | -€875 | -8.9% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Remuneration, social security and pensions | 62 | €1,335 | €0 | -€1,335 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,339 | €1,583 | +€243 | +18.2% |
| Other operating charges | 640/8 | €797 | €0 | -€797 | -100.0% |
| Gross operating margin | 9900 | -€946 | €29,293 | +€30,238 | |
| Operating profit (loss) | 9901 | -€4,417 | €27,710 | +€32,126 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €120 | €159 | +€39 | +32.2% |
| Recurring financial charges | 65 | €120 | €159 | +€39 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,537 | €27,551 | +€32,088 | |
| Income taxes | 67/77 | €1,791 | €4,094 | +€2,303 | +128.6% |
| Profit (loss) for the period | 9904 | -€6,328 | €23,457 | +€29,785 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,328 | €23,457 | +€29,785 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.