ImagYves: what changed
Two fiscal 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.
ImagYves
Largest movements
- Cash +€6,052
up €6,052 (+34.1%), from €17,741 to €23,793
mainly Depreciation (+€16,819) and Net result for the year (+€11,260)
- Receivables within one year +€2,086
up €2,086 (+6.9%), from €30,286 to €32,372
of which Trade receivables: +€13,855
- Tangible fixed assets +€1,426
up €1,426 (+7.5%), from €18,964 to €20,389
of which Furniture and vehicles: +€1,901
- Trade debts +€6,017
up €6,017 (+531.5%), from €1,132 to €7,149
- Current portion of long-term debt +€5,304
up €5,304 (+464.4%), from €1,142 to €6,446
- Reserves -€2,740
down €2,740 (-5.9%), from €46,786 to €44,046
of which Distributable reserves: -€2,740
- Tax, wage and social debts +€1,257
up €1,257 (+179.3%), from €701 to €1,958
- Gross operating margin +€5,734
up €5,734 (+20.5%), from €27,903 to €33,637
- Taxes +€1,538
up €1,538 (+52.4%), from €2,937 to €4,475
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.
Cash bridge derived
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 | €68,362 | €78,199 | +€9,838 | +14.4% |
| Fixed assets | 21/28 | €19,114 | €20,539 | +€1,426 | +7.5% |
| Tangible fixed assets | 22/27 | €18,964 | €20,389 | +€1,426 | +7.5% |
| Plant, machinery and equipment | 23 | €1,180 | €705 | -€475 | -40.2% |
| Furniture and vehicles | 24 | €17,783 | €19,684 | +€1,901 | +10.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €49,248 | €57,660 | +€8,412 | +17.1% |
| Amounts receivable within one year | 40/41 | €30,286 | €32,372 | +€2,086 | +6.9% |
| Trade receivables | 40 | €2,562 | €16,417 | +€13,855 | +540.8% |
| Other amounts receivable | 41 | €27,724 | €15,955 | -€11,769 | -42.5% |
| Cash at bank and in hand | 54/58 | €17,741 | €23,793 | +€6,052 | +34.1% |
| Deferred charges and accrued income | 490/1 | €1,222 | €1,495 | +€273 | +22.4% |
| Total equity and liabilities | 10/49 | €68,362 | €78,199 | +€9,838 | +14.4% |
| Equity | 10/15 | €65,386 | €62,646 | -€2,740 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,786 | €44,046 | -€2,740 | -5.9% |
| Tax-exempt reserves | 132 | €6,400 | €6,400 | = | 0.0% |
| Distributable reserves | 133 | €40,386 | €37,646 | -€2,740 | -6.8% |
| Amounts payable | 17/49 | €2,975 | €15,553 | +€12,578 | +422.7% |
| Amounts payable within one year | 42/48 | €2,975 | €15,553 | +€12,578 | +422.7% |
| Current portion of amounts payable after more than one year | 42 | €1,142 | €6,446 | +€5,304 | +464.4% |
| Trade debts | 44 | €1,132 | €7,149 | +€6,017 | +531.5% |
| Suppliers | 440/4 | €1,132 | €7,149 | +€6,017 | +531.5% |
| Taxes, remuneration and social security | 45 | €701 | €1,958 | +€1,257 | +179.3% |
| Taxes | 450/3 | €701 | €1,958 | +€1,257 | +179.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,750 | €16,819 | +€69 | +0.4% |
| Other operating charges | 640/8 | €363 | €349 | -€14 | -3.9% |
| Gross operating margin | 9900 | €27,903 | €33,637 | +€5,734 | +20.5% |
| Operating profit (loss) | 9901 | €10,790 | €16,468 | +€5,679 | +52.6% |
| Financial income | 75/76B | €1,066 | €968 | -€98 | -9.2% |
| Recurring financial income | 75 | €1,066 | €968 | -€98 | -9.2% |
| Financial charges | 65/66B | €1,490 | €1,701 | +€212 | +14.2% |
| Recurring financial charges | 65 | €1,490 | €1,701 | +€212 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €10,366 | €15,735 | +€5,369 | +51.8% |
| Income taxes | 67/77 | €2,937 | €4,475 | +€1,538 | +52.4% |
| Profit (loss) for the period | 9904 | €7,429 | €11,260 | +€3,831 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,429 | €11,260 | +€3,831 | +51.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.