IMAGINATION DESIGN: 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.
IMAGINATION DESIGN
Largest movements
- Receivables within one year +€20,930
up €20,930 (+56.3%), from €37,193 to €58,123
of which Other amounts receivable: +€14,130
- Stocks and contracts -€2,848
down €2,848 (-22.6%), from €12,620 to €9,772
- Deferred charges and accrued income -€1,501
down €1,501 (-46.5%), from €3,231 to €1,730
- Profit (loss) carried forward +€16,382
up €16,382, from -€15,191 to €1,191
- Tax, wage and social debts +€4,383
up €4,383 (+403%), from €1,087 to €5,470
- Debts after one year -€4,213
down €4,213 (-48.6%), from €8,664 to €4,451
- Trade debts +€1,870
up €1,870 (+15.1%), from €12,382 to €14,252
- Other debts -€1,595
down €1,595 (-14.8%), from €10,755 to €9,160
- Taxes +€3,603
up €3,603 (+427%), from €844 to €4,447
- Gross operating margin +€2,004
up €2,004 (+9.1%), from €21,909 to €23,912
- Financial charges -€1,950
down €1,950 (-42.8%), from €4,554 to €2,604
- Financial income +€335
up €335 (+92.8%), from €361 to €695
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,424 | €69,625 | +€16,201 | +30.3% |
| Fixed assets | 21/28 | €380 | €0 | -€380 | -100% |
| Tangible fixed assets | 22/27 | €380 | €0 | -€380 | -100% |
| Other tangible fixed assets | 26 | €380 | €0 | -€380 | -100% |
| Current assets | 29/58 | €53,043 | €69,625 | +€16,581 | +31.3% |
| Stocks and contracts in progress | 3 | €12,620 | €9,772 | -€2,848 | -22.6% |
| Stocks | 30/36 | €12,620 | €9,772 | -€2,848 | -22.6% |
| Amounts receivable within one year | 40/41 | €37,193 | €58,123 | +€20,930 | +56.3% |
| Trade receivables | 40 | €213 | €7,014 | +€6,801 | +3,197% |
| Other amounts receivable | 41 | €36,980 | €51,109 | +€14,130 | +38.2% |
| Deferred charges and accrued income | 490/1 | €3,231 | €1,730 | -€1,501 | -46.5% |
| Total equity and liabilities | 10/49 | €53,424 | €69,625 | +€16,201 | +30.3% |
| Equity | 10/15 | €3,419 | €19,801 | +€16,382 | +479% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,191 | €1,191 | +€16,382 | |
| Amounts payable | 17/49 | €50,005 | €49,823 | -€181 | -0.4% |
| Amounts payable after more than one year | 17 | €8,664 | €4,451 | -€4,213 | -48.6% |
| Financial debts | 170/4 | €8,664 | €4,451 | -€4,213 | -48.6% |
| Amounts payable within one year | 42/48 | €40,781 | €44,611 | +€3,830 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €3,988 | €4,213 | +€225 | +5.6% |
| Financial debts | 43 | €12,569 | €11,517 | -€1,053 | -8.4% |
| Credit institutions | 430/8 | €12,569 | €11,517 | -€1,053 | -8.4% |
| Trade debts | 44 | €12,382 | €14,252 | +€1,870 | +15.1% |
| Suppliers | 440/4 | €12,382 | €14,252 | +€1,870 | +15.1% |
| Taxes, remuneration and social security | 45 | €1,087 | €5,470 | +€4,383 | +403% |
| Taxes | 450/3 | €1,087 | €5,470 | +€4,383 | +403% |
| Other amounts payable | 47/48 | €10,755 | €9,160 | -€1,595 | -14.8% |
| Accrued charges and deferred income | 492/3 | €560 | €761 | +€201 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €380 | = | 0.0% |
| Other operating charges | 640/8 | €774 | €794 | +€20 | +2.6% |
| Gross operating margin | 9900 | €21,909 | €23,912 | +€2,004 | +9.1% |
| Operating profit (loss) | 9901 | €20,754 | €22,738 | +€1,983 | +9.6% |
| Financial income | 75/76B | €361 | €695 | +€335 | +92.8% |
| Recurring financial income | 75 | €361 | €695 | +€335 | +92.8% |
| Financial charges | 65/66B | €4,554 | €2,604 | -€1,950 | -42.8% |
| Recurring financial charges | 65 | €4,554 | €2,604 | -€1,950 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €16,561 | €20,829 | +€4,268 | +25.8% |
| Income taxes | 67/77 | €844 | €4,447 | +€3,603 | +427% |
| Profit (loss) for the period | 9904 | €15,717 | €16,382 | +€665 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,717 | €16,382 | +€665 | +4.2% |
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 30 October 2026 via checked.be.