iMMagine Consulting: 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.
iMMagine Consulting
Largest movements
- Cash -€18,178
down €18,178 (-51.1%), from €35,550 to €17,372
mainly Contributions, distributions and other (-€80,167) and Tax, wage and social debts (-€15,241)
- Receivables within one year -€14,250
down €14,250 (-42.8%), from €33,281 to €19,032
of which Other amounts receivable: -€10,000
- Deferred charges and accrued income -€2,706
down €2,706 (-77.6%), from €3,487 to €781
- Profit (loss) carried forward -€48,228
down €48,228 (-100%), from €48,228 to €0
- Other debts +€27,906
up €27,906 (+79.9%), from €34,941 to €62,847
- Tax, wage and social debts -€15,241
down €15,241 (-41.1%), from €37,067 to €21,826
of which Taxes: -€15,242
- Gross operating margin -€18,976
down €18,976 (-29.0%), from €65,368 to €46,391
- Depreciation -€1,695
down €1,695 (-76.7%), from €2,209 to €514
- Taxes -€956
down €956 (-6.8%), from €14,080 to €13,124
- Financial income -€930
down €930 (-76.5%), from €1,215 to €285
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 | €124,400 | €88,902 | -€35,498 | -28.5% |
| Fixed assets | 21/28 | €2,081 | €1,717 | -€364 | -17.5% |
| Tangible fixed assets | 22/27 | €2,081 | €1,567 | -€514 | -24.7% |
| Furniture and vehicles | 24 | €2,081 | €1,567 | -€514 | -24.7% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €122,318 | €87,185 | -€35,134 | -28.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,281 | €19,032 | -€14,250 | -42.8% |
| Trade receivables | 40 | €23,281 | €19,032 | -€4,250 | -18.3% |
| Other amounts receivable | 41 | €10,000 | €0 | -€10,000 | -100% |
| Cash at bank and in hand | 54/58 | €35,550 | €17,372 | -€18,178 | -51.1% |
| Deferred charges and accrued income | 490/1 | €3,487 | €781 | -€2,706 | -77.6% |
| Total equity and liabilities | 10/49 | €124,400 | €88,902 | -€35,498 | -28.5% |
| Equity | 10/15 | €51,228 | €3,000 | -€48,228 | -94.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,228 | €0 | -€48,228 | -100% |
| Amounts payable | 17/49 | €73,172 | €85,902 | +€12,730 | +17.4% |
| Amounts payable within one year | 42/48 | €72,677 | €85,378 | +€12,700 | +17.5% |
| Trade debts | 44 | €669 | €704 | +€35 | +5.2% |
| Suppliers | 440/4 | €669 | €704 | +€35 | +5.2% |
| Taxes, remuneration and social security | 45 | €37,067 | €21,826 | -€15,241 | -41.1% |
| Taxes | 450/3 | €35,489 | €20,247 | -€15,242 | -42.9% |
| Remuneration and social security | 454/9 | €1,578 | €1,579 | +€1 | +0.1% |
| Other amounts payable | 47/48 | €34,941 | €62,847 | +€27,906 | +79.9% |
| Accrued charges and deferred income | 492/3 | €494 | €525 | +€30 | +6.1% |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,209 | €514 | -€1,695 | -76.7% |
| Other operating charges | 640/8 | €929 | €606 | -€323 | -34.8% |
| Gross operating margin | 9900 | €65,368 | €46,391 | -€18,976 | -29.0% |
| Operating profit (loss) | 9901 | €61,979 | €45,021 | -€16,958 | -27.4% |
| Financial income | 75/76B | €1,215 | €285 | -€930 | -76.5% |
| Recurring financial income | 75 | €1,215 | €285 | -€930 | -76.5% |
| Financial charges | 65/66B | €887 | €243 | -€644 | -72.6% |
| Recurring financial charges | 65 | €887 | €243 | -€644 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | €62,308 | €45,064 | -€17,244 | -27.7% |
| Income taxes | 67/77 | €14,080 | €13,124 | -€956 | -6.8% |
| Profit (loss) for the period | 9904 | €48,228 | €31,939 | -€16,288 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,228 | €31,939 | -€16,288 | -33.8% |
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 28 October 2026 via checked.be.