Imagine Consult: 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 Consult
Largest movements
- Tangible fixed assets -€18,931
down €18,931 (-100%), from €18,931 to €0
- Cash +€988
up €988 (+159%), from €620 to €1,607
mainly Depreciation (+€18,931)
- Current portion of long-term debt -€13,446
down €13,446 (-91.7%), from €14,667 to €1,221
- Profit (loss) carried forward -€3,251
down €3,251 (-59.6%), from -€5,454 to -€8,705
- Debts after one year -€1,221
down €1,221 (-100%), from €1,221 to €0
- Gross operating margin +€4,268
up €4,268 (+31.2%), from €13,699 to €17,967
- Financial charges -€725
down €725 (-57.7%), from €1,257 to €532
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,643 | €1,726 | -€17,917 | -91.2% |
| Fixed assets | 21/28 | €18,931 | €0 | -€18,931 | -100% |
| Tangible fixed assets | 22/27 | €18,931 | €0 | -€18,931 | -100% |
| Land and buildings | 22 | €18,931 | €0 | -€18,931 | -100% |
| Current assets | 29/58 | €712 | €1,726 | +€1,014 | +143% |
| Amounts receivable within one year | 40/41 | €8 | €0 | -€8 | -100% |
| Other amounts receivable | 41 | €8 | €0 | -€8 | -100% |
| Cash at bank and in hand | 54/58 | €620 | €1,607 | +€988 | +159% |
| Deferred charges and accrued income | 490/1 | €84 | €118 | +€34 | +40.9% |
| Total equity and liabilities | 10/49 | €19,643 | €1,726 | -€17,917 | -91.2% |
| Equity | 10/15 | €2,606 | -€645 | -€3,251 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,454 | -€8,705 | -€3,251 | -59.6% |
| Amounts payable | 17/49 | €17,036 | €2,370 | -€14,666 | -86.1% |
| Amounts payable after more than one year | 17 | €1,221 | €0 | -€1,221 | -100% |
| Financial debts | 170/4 | €1,221 | €0 | -€1,221 | -100% |
| Amounts payable within one year | 42/48 | €15,815 | €2,370 | -€13,445 | -85.0% |
| Current portion of amounts payable after more than one year | 42 | €14,667 | €1,221 | -€13,446 | -91.7% |
| Trade debts | 44 | €675 | €690 | +€15 | +2.2% |
| Suppliers | 440/4 | €675 | €690 | +€15 | +2.2% |
| Other amounts payable | 47/48 | €473 | €460 | -€14 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,074 | €18,931 | -€143 | -0.7% |
| Other operating charges | 640/8 | €1,705 | €1,758 | +€54 | +3.1% |
| Gross operating margin | 9900 | €13,699 | €17,967 | +€4,268 | +31.2% |
| Operating profit (loss) | 9901 | -€7,080 | -€2,722 | +€4,357 | +61.5% |
| Financial income | 75/76B | €26 | €5 | -€21 | -80.7% |
| Recurring financial income | 75 | €26 | €5 | -€21 | -80.7% |
| Financial charges | 65/66B | €1,257 | €532 | -€725 | -57.7% |
| Recurring financial charges | 65 | €1,257 | €532 | -€725 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,310 | -€3,250 | +€5,061 | +60.9% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€8,310 | -€3,251 | +€5,059 | +60.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,310 | -€3,251 | +€5,059 | +60.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.