IMAGINATION ET TECHNIQUE: 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 ET TECHNIQUE
Largest movements
- Receivables within one year +€74,266
up €74,266 (+211.6%), from €35,090 to €109,356
of which Other amounts receivable: +€74,266
- Current investments -€24,351
down €24,351 (-13.3%), from €183,342 to €158,990
- Cash -€11,685
down €11,685 (-35.2%), from €33,230 to €21,545
mainly Receivables within one year (-€74,266) and Contributions, distributions and other (-€60,000)
- Tangible fixed assets +€9,218
up €9,218 (+3564.8%), from €259 to €9,477
- Other debts +€42,000
up €42,000 (+100.0%), from €42,000 to €84,000
- Profit (loss) carried forward +€7,143
up €7,143 (+5.9%), from €121,144 to €128,288
- Trade debts -€3,161
no longer reported in 2024 (was €3,161)
- Taxes +€15,433
up €15,433 (+58.3%), from €26,479 to €41,912
- Gross operating margin +€7,742
up €7,742 (+7.5%), from €103,527 to €111,269
- Financial income +€3,598
up €3,598 (+768.3%), from €468 to €4,066
- Depreciation +€2,558
up €2,558 (+989.4%), from €259 to €2,817
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,997 | €299,446 | +€47,449 | +18.8% |
| Fixed assets | 21/28 | €335 | €9,554 | +€9,218 | +2748.3% |
| Tangible fixed assets | 22/27 | €259 | €9,477 | +€9,218 | +3564.8% |
| Furniture and vehicles | 24 | €259 | €9,477 | +€9,218 | +3564.8% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €251,662 | €289,892 | +€38,230 | +15.2% |
| Amounts receivable within one year | 40/41 | €35,090 | €109,356 | +€74,266 | +211.6% |
| Trade receivables | 40 | €35,090 | €35,090 | = | 0.0% |
| Other amounts receivable | 41 | - | €74,266 | +€74,266 | |
| Current investments | 50/53 | €183,342 | €158,990 | -€24,351 | -13.3% |
| Cash at bank and in hand | 54/58 | €33,230 | €21,545 | -€11,685 | -35.2% |
| Total equity and liabilities | 10/49 | €251,997 | €299,446 | +€47,449 | +18.8% |
| Equity | 10/15 | €129,201 | €136,344 | +€7,143 | +5.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,144 | €128,288 | +€7,143 | +5.9% |
| Amounts payable | 17/49 | €122,796 | €163,101 | +€40,305 | +32.8% |
| Amounts payable within one year | 42/48 | €122,796 | €163,101 | +€40,305 | +32.8% |
| Trade debts | 44 | €3,161 | - | -€3,161 | |
| Suppliers | 440/4 | €3,161 | - | -€3,161 | |
| Taxes, remuneration and social security | 45 | €77,635 | €79,101 | +€1,466 | +1.9% |
| Taxes | 450/3 | €77,635 | €79,101 | +€1,466 | +1.9% |
| Other amounts payable | 47/48 | €42,000 | €84,000 | +€42,000 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259 | €2,817 | +€2,558 | +989.4% |
| Other operating charges | 640/8 | €2,562 | €3,198 | +€635 | +24.8% |
| Gross operating margin | 9900 | €103,527 | €111,269 | +€7,742 | +7.5% |
| Operating profit (loss) | 9901 | €100,706 | €105,254 | +€4,549 | +4.5% |
| Financial income | 75/76B | €468 | €4,066 | +€3,598 | +768.3% |
| Recurring financial income | 75 | €468 | €4,066 | +€3,598 | +768.3% |
| Financial charges | 65/66B | €240 | €265 | +€25 | +10.3% |
| Recurring financial charges | 65 | €240 | €265 | +€25 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €100,934 | €109,055 | +€8,122 | +8.0% |
| Income taxes | 67/77 | €26,479 | €41,912 | +€15,433 | +58.3% |
| Profit (loss) for the period | 9904 | €74,455 | €67,143 | -€7,311 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,455 | €67,143 | -€7,311 | -9.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.