IMENGINE: 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.
IMENGINE
Largest movements
- Cash +€172,010
up €172,010 (+21.7%), from €791,779 to €963,788
mainly Net result for the year (+€251,817) and Accrued charges and deferred income (+€86,152)
- Receivables within one year -€62,408
down €62,408 (-25.1%), from €248,914 to €186,506
of which Trade receivables: -€83,758
- Current investments +€45,826
up €45,826 (+52.4%), from €87,486 to €133,312
- Tangible fixed assets +€25,277
up €25,277 (+24.8%), from €101,790 to €127,067
of which Furniture and vehicles: +€26,236
- Reserves +€149,337
up €149,337 (+14.0%), from €1.1m to €1.2m
of which Distributable reserves: +€149,337
- Accrued charges and deferred income +€86,152
up €86,152 (+1636.3%), from €5,265 to €91,417
- Other debts -€32,539
down €32,539 (-21.5%), from €151,608 to €119,069
- Trade debts -€25,223
down €25,223 (-66.1%), from €38,170 to €12,947
- Gross operating margin -€146,618
down €146,618 (-12.4%), from €1.2m to €1.0m
- Taxes -€43,492
down €43,492 (-25.9%), from €167,675 to €124,184
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 | €1,478,674 | €1,658,692 | +€180,018 | +12.2% |
| Fixed assets | 21/28 | €101,790 | €127,067 | +€25,277 | +24.8% |
| Tangible fixed assets | 22/27 | €101,790 | €127,067 | +€25,277 | +24.8% |
| Plant, machinery and equipment | 23 | €2,474 | €1,515 | -€959 | -38.7% |
| Furniture and vehicles | 24 | €99,316 | €125,552 | +€26,236 | +26.4% |
| Current assets | 29/58 | €1,376,884 | €1,531,625 | +€154,741 | +11.2% |
| Amounts receivable within one year | 40/41 | €248,914 | €186,506 | -€62,408 | -25.1% |
| Trade receivables | 40 | €248,765 | €165,007 | -€83,758 | -33.7% |
| Other amounts receivable | 41 | €149 | €21,499 | +€21,350 | +14328.9% |
| Current investments | 50/53 | €87,486 | €133,312 | +€45,826 | +52.4% |
| Cash at bank and in hand | 54/58 | €791,779 | €963,788 | +€172,010 | +21.7% |
| Deferred charges and accrued income | 490/1 | €248,706 | €248,020 | -€686 | -0.3% |
| Total equity and liabilities | 10/49 | €1,478,674 | €1,658,692 | +€180,018 | +12.2% |
| Equity | 10/15 | €1,076,055 | €1,225,392 | +€149,337 | +13.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,063,555 | €1,212,892 | +€149,337 | +14.0% |
| Tax-exempt reserves | 132 | €5,317 | €5,317 | = | 0.0% |
| Distributable reserves | 133 | €1,058,237 | €1,207,575 | +€149,337 | +14.1% |
| Amounts payable | 17/49 | €402,620 | €433,300 | +€30,681 | +7.6% |
| Amounts payable within one year | 42/48 | €397,355 | €341,883 | -€55,471 | -14.0% |
| Trade debts | 44 | €38,170 | €12,947 | -€25,223 | -66.1% |
| Suppliers | 440/4 | €38,170 | €12,947 | -€25,223 | -66.1% |
| Taxes, remuneration and social security | 45 | €207,577 | €209,868 | +€2,291 | +1.1% |
| Taxes | 450/3 | €144,347 | €141,588 | -€2,760 | -1.9% |
| Remuneration and social security | 454/9 | €63,229 | €68,280 | +€5,051 | +8.0% |
| Other amounts payable | 47/48 | €151,608 | €119,069 | -€32,539 | -21.5% |
| Accrued charges and deferred income | 492/3 | €5,265 | €91,417 | +€86,152 | +1636.3% |
| Non-recurring operating income | 76A | - | €17,823 | +€17,823 | |
| Remuneration, social security and pensions | 62 | €630,558 | €620,212 | -€10,346 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,730 | €44,253 | -€6,477 | -12.8% |
| Other operating charges | 640/8 | €5,391 | €6,301 | +€910 | +16.9% |
| Gross operating margin | 9900 | €1,186,611 | €1,039,993 | -€146,618 | -12.4% |
| Operating profit (loss) | 9901 | €499,933 | €369,227 | -€130,705 | -26.1% |
| Financial income | 75/76B | €12,520 | €10,458 | -€2,062 | -16.5% |
| Recurring financial income | 75 | €12,520 | €10,458 | -€2,062 | -16.5% |
| Financial charges | 65/66B | €3,462 | €3,684 | +€222 | +6.4% |
| Recurring financial charges | 65 | €3,462 | €3,684 | +€222 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €508,991 | €376,001 | -€132,990 | -26.1% |
| Income taxes | 67/77 | €167,675 | €124,184 | -€43,492 | -25.9% |
| Profit (loss) for the period | 9904 | €341,315 | €251,817 | -€89,498 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €341,315 | €251,817 | -€89,498 | -26.2% |
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 5 October 2026 via checked.be.