Imagic: 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.
Imagic
Largest movements
- Cash +€10,292
up €10,292 (+303%), from €3,397 to €13,689
mainly Net result for the year (+€10,685) and Depreciation (+€9,694)
- Tangible fixed assets -€9,116
down €9,116 (-90.0%), from €10,123 to €1,007
- Receivables within one year -€8,365
down €8,365 (-8.8%), from €94,854 to €86,489
of which Other amounts receivable: -€25,663
- Deferred charges and accrued income -€1,559
no longer reported in 2025 (was €1,559)
- Reserves +€56,136
up €56,136 (+236%), from €23,836 to €79,972
of which Distributable reserves: +€78,112
- Profit (loss) carried forward -€45,450
no longer reported in 2025 (was €45,450)
- Trade debts -€17,733
down €17,733 (-100%), from €17,733 to €0
- Current portion of long-term debt -€8,285
no longer reported in 2025 (was €8,285)
- Tax, wage and social debts +€6,584
up €6,584 (+78.1%), from €8,430 to €15,013
- Gross operating margin -€7,868
down €7,868 (-21.6%), from €36,357 to €28,489
- Financial income -€4,910
no longer reported in 2025 (was €4,910)
- Taxes -€1,210
down €1,210 (-15.5%), from €7,815 to €6,605
- Financial charges -€530
down €530 (-52.1%), from €1,017 to €487
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 | €109,933 | €101,185 | -€8,748 | -8.0% |
| Fixed assets | 21/28 | €10,123 | €1,007 | -€9,116 | -90.0% |
| Tangible fixed assets | 22/27 | €10,123 | €1,007 | -€9,116 | -90.0% |
| Furniture and vehicles | 24 | €10,123 | €1,007 | -€9,116 | -90.0% |
| Current assets | 29/58 | €99,810 | €100,178 | +€368 | +0.4% |
| Amounts receivable within one year | 40/41 | €94,854 | €86,489 | -€8,365 | -8.8% |
| Trade receivables | 40 | €14,860 | €32,159 | +€17,298 | +116% |
| Other amounts receivable | 41 | €79,993 | €54,330 | -€25,663 | -32.1% |
| Cash at bank and in hand | 54/58 | €3,397 | €13,689 | +€10,292 | +303% |
| Deferred charges and accrued income | 490/1 | €1,559 | - | -€1,559 | |
| Total equity and liabilities | 10/49 | €109,933 | €101,185 | -€8,748 | -8.0% |
| Equity | 10/15 | €75,486 | €86,172 | +€10,685 | +14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,836 | €79,972 | +€56,136 | +236% |
| Non-distributable reserves | 130/1 | €23,836 | €1,860 | -€21,976 | -92.2% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €21,976 | - | -€21,976 | |
| Distributable reserves | 133 | - | €78,112 | +€78,112 | |
| Profit (loss) carried forward | 14 | €45,450 | - | -€45,450 | |
| Amounts payable | 17/49 | €34,447 | €15,013 | -€19,434 | -56.4% |
| Amounts payable within one year | 42/48 | €34,447 | €15,013 | -€19,434 | -56.4% |
| Current portion of amounts payable after more than one year | 42 | €8,285 | - | -€8,285 | |
| Trade debts | 44 | €17,733 | €0 | -€17,733 | -100% |
| Suppliers | 440/4 | €17,733 | €0 | -€17,733 | -100% |
| Taxes, remuneration and social security | 45 | €8,430 | €15,013 | +€6,584 | +78.1% |
| Taxes | 450/3 | €8,430 | €15,013 | +€6,584 | +78.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,426 | €9,694 | +€268 | +2.8% |
| Other operating charges | 640/8 | €1,033 | €1,018 | -€15 | -1.5% |
| Gross operating margin | 9900 | €36,357 | €28,489 | -€7,868 | -21.6% |
| Operating profit (loss) | 9901 | €25,898 | €17,778 | -€8,120 | -31.4% |
| Financial income | 75/76B | €4,910 | - | -€4,910 | |
| Recurring financial income | 75 | €4,910 | - | -€4,910 | |
| Financial charges | 65/66B | €1,017 | €487 | -€530 | -52.1% |
| Recurring financial charges | 65 | €1,017 | €487 | -€530 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €29,791 | €17,290 | -€12,500 | -42.0% |
| Income taxes | 67/77 | €7,815 | €6,605 | -€1,210 | -15.5% |
| Profit (loss) for the period | 9904 | €21,976 | €10,685 | -€11,290 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,976 | €10,685 | -€11,290 | -51.4% |
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 14 October 2026 via checked.be.