IMAGEMACHINE: 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.
IMAGEMACHINE
Largest movements
- Cash +€375,455
up €375,455 (+353.7%), from €106,154 to €481,609
mainly Net result for the year (+€293,685) and Tax, wage and social debts (+€64,992)
- Receivables within one year -€8,492
down €8,492 (-8.0%), from €106,326 to €97,834
of which Trade receivables: -€14,527
- Profit (loss) carried forward +€293,685
up €293,685 (+284.9%), from €103,087 to €396,773
- Tax, wage and social debts +€64,992
up €64,992 (+207.7%), from €31,284 to €96,276
of which Taxes: +€64,992
- Trade debts +€9,050
up €9,050 (+15.2%), from €59,426 to €68,476
- Gross operating margin +€262,698
up €262,698 (+193.6%), from €135,700 to €398,398
- Turnover +€232,140
up €232,140 (+33.5%), from €692,280 to €924,420
- Taxes +€63,039
up €63,039 (+219.0%), from €28,784 to €91,823
- Purchases and services -€29,216
down €29,216 (-5.2%), from €556,796 to €527,580
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 | €239,970 | €606,294 | +€366,324 | +152.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €27,050 | €26,326 | -€723 | -2.7% |
| Tangible fixed assets | 22/27 | €27,050 | €26,326 | -€723 | -2.7% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,130 | €5,794 | +€1,665 | +40.3% |
| Other tangible fixed assets | 26 | €22,920 | €20,532 | -€2,388 | -10.4% |
| Current assets | 29/58 | €212,921 | €579,968 | +€367,047 | +172.4% |
| Amounts receivable within one year | 40/41 | €106,326 | €97,834 | -€8,492 | -8.0% |
| Trade receivables | 40 | €94,589 | €80,062 | -€14,527 | -15.4% |
| Other amounts receivable | 41 | €11,737 | €17,772 | +€6,035 | +51.4% |
| Cash at bank and in hand | 54/58 | €106,154 | €481,609 | +€375,455 | +353.7% |
| Deferred charges and accrued income | 490/1 | €441 | €525 | +€84 | +19.0% |
| Total equity and liabilities | 10/49 | €239,970 | €606,294 | +€366,324 | +152.7% |
| Equity | 10/15 | €106,087 | €399,773 | +€293,685 | +276.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,087 | €396,773 | +€293,685 | +284.9% |
| Amounts payable | 17/49 | €133,883 | €206,521 | +€72,639 | +54.3% |
| Amounts payable within one year | 42/48 | €133,883 | €206,521 | +€72,639 | +54.3% |
| Financial debts | 43 | €1,215 | €0 | -€1,215 | -100.0% |
| Credit institutions | 430/8 | €1,215 | €0 | -€1,215 | -100.0% |
| Trade debts | 44 | €59,426 | €68,476 | +€9,050 | +15.2% |
| Suppliers | 440/4 | €59,426 | €68,476 | +€9,050 | +15.2% |
| Taxes, remuneration and social security | 45 | €31,284 | €96,276 | +€64,992 | +207.7% |
| Taxes | 450/3 | €31,284 | €96,276 | +€64,992 | +207.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €41,958 | €41,769 | -€188 | -0.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €692,280 | €924,420 | +€232,140 | +33.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €556,796 | €527,580 | -€29,216 | -5.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,617 | €3,688 | +€1,072 | +40.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,500 | +€6,500 | |
| Other operating charges | 640/8 | €777 | €908 | +€131 | +16.8% |
| Gross operating margin | 9900 | €135,700 | €398,398 | +€262,698 | +193.6% |
| Operating profit (loss) | 9901 | €132,306 | €387,302 | +€254,996 | +192.7% |
| Financial income | 75/76B | €273 | €1,406 | +€1,134 | +416.0% |
| Recurring financial income | 75 | €273 | €566 | +€294 | +107.8% |
| Non-recurring financial income | 76B | - | €840 | +€840 | |
| Financial charges | 65/66B | €706 | €3,200 | +€2,493 | +353.0% |
| Recurring financial charges | 65 | €706 | €3,200 | +€2,493 | +353.0% |
| Profit (loss) for the period before taxes | 9903 | €131,872 | €385,508 | +€253,637 | +192.3% |
| Income taxes | 67/77 | €28,784 | €91,823 | +€63,039 | +219.0% |
| Profit (loss) for the period | 9904 | €103,087 | €293,685 | +€190,598 | +184.9% |
| Profit (loss) for the period to be appropriated | 9905 | €103,087 | €293,685 | +€190,598 | +184.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.