IMAGINE CONCEPT: 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.
IMAGINE CONCEPT
Largest movements
- Cash -€8,172
down €8,172 (-71.5%), from €11,427 to €3,255
mainly Trade debts (-€8,319) and Investment in fixed assets (net) (-€5,000)
- Receivables within one year -€7,750
down €7,750 (-25.8%), from €30,060 to €22,309
of which Other amounts receivable: -€4,766
- Tangible fixed assets -€1,126
down €1,126 (-2.0%), from €56,511 to €55,385
of which Land and buildings: -€6,023
- Trade debts -€8,319
down €8,319 (-52.4%), from €15,875 to €7,556
- Profit (loss) carried forward -€3,439
down €3,439 (-12.2%), from €28,263 to €24,824
- Short-term financial debts -€3,409
down €3,409 (-25.2%), from €13,518 to €10,108
- Other debts -€1,882
no longer reported in 2025 (was €1,882)
- Depreciation -€6,969
down €6,969 (-53.2%), from €13,095 to €6,126
- Gross operating margin -€4,016
down €4,016 (-31.0%), from €12,934 to €8,918
- Taxes +€1,129
up €1,129 (+72.7%), from €1,554 to €2,684
- Financial income -€347
no longer reported in 2025 (was €347)
- Financial charges +€334
up €334 (+52.2%), from €640 to €974
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 | €97,998 | €80,949 | -€17,049 | -17.4% |
| Fixed assets | 21/28 | €56,511 | €55,385 | -€1,126 | -2.0% |
| Tangible fixed assets | 22/27 | €56,511 | €55,385 | -€1,126 | -2.0% |
| Land and buildings | 22 | €35,747 | €29,724 | -€6,023 | -16.8% |
| Furniture and vehicles | 24 | €20,764 | €25,661 | +€4,897 | +23.6% |
| Current assets | 29/58 | €41,487 | €25,564 | -€15,923 | -38.4% |
| Amounts receivable within one year | 40/41 | €30,060 | €22,309 | -€7,750 | -25.8% |
| Trade receivables | 40 | €23,485 | €20,502 | -€2,984 | -12.7% |
| Other amounts receivable | 41 | €6,574 | €1,808 | -€4,766 | -72.5% |
| Cash at bank and in hand | 54/58 | €11,427 | €3,255 | -€8,172 | -71.5% |
| Total equity and liabilities | 10/49 | €97,998 | €80,949 | -€17,049 | -17.4% |
| Equity | 10/15 | €48,723 | €45,284 | -€3,439 | -7.1% |
| 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 | €28,263 | €24,824 | -€3,439 | -12.2% |
| Amounts payable | 17/49 | €49,274 | €35,665 | -€13,610 | -27.6% |
| Amounts payable within one year | 42/48 | €49,274 | €35,665 | -€13,610 | -27.6% |
| Financial debts | 43 | €13,518 | €10,108 | -€3,409 | -25.2% |
| Credit institutions | 430/8 | €13,518 | €10,108 | -€3,409 | -25.2% |
| Trade debts | 44 | €15,875 | €7,556 | -€8,319 | -52.4% |
| Suppliers | 440/4 | €15,875 | €7,556 | -€8,319 | -52.4% |
| Taxes, remuneration and social security | 45 | €18,000 | €18,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €18,000 | €18,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,882 | - | -€1,882 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,095 | €6,126 | -€6,969 | -53.2% |
| Other operating charges | 640/8 | €2,589 | €2,573 | -€16 | -0.6% |
| Gross operating margin | 9900 | €12,934 | €8,918 | -€4,016 | -31.0% |
| Operating profit (loss) | 9901 | -€2,750 | €219 | +€2,969 | |
| Financial income | 75/76B | €347 | - | -€347 | |
| Recurring financial income | 75 | €347 | - | -€347 | |
| Financial charges | 65/66B | €640 | €974 | +€334 | +52.2% |
| Recurring financial charges | 65 | €640 | €974 | +€334 | +52.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,043 | -€755 | +€2,288 | +75.2% |
| Income taxes | 67/77 | €1,554 | €2,684 | +€1,129 | +72.7% |
| Profit (loss) for the period | 9904 | -€4,598 | -€3,439 | +€1,159 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,598 | -€3,439 | +€1,159 | +25.2% |
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 15 October 2026 via checked.be.