L'IMAGERIE: 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.
L'IMAGERIE
Largest movements
- Cash +€4,785
up €4,785 (+24.8%), from €19,316 to €24,100
mainly Other debts (+€4,878) and Stocks and contracts (+€2,301)
- Stocks and contracts -€2,301
down €2,301 (-4.3%), from €54,127 to €51,825
- Tangible fixed assets +€1,280
up €1,280 (+18.0%), from €7,106 to €8,385
of which Other tangible fixed assets: +€1,943
- Other debts +€4,878
up €4,878 (+1,029%), from €474 to €5,352
- Tax, wage and social debts -€3,146
down €3,146 (-24.0%), from €13,128 to €9,982
of which Remuneration and social security: -€3,304
- Staff costs -€12,742
down €12,742 (-21.8%), from €58,376 to €45,634
- Gross operating margin -€11,841
down €11,841 (-19.3%), from €61,451 to €49,610
- Other operating charges +€643
up €643 (+64.6%), from €997 to €1,640
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 | €84,312 | €87,077 | +€2,765 | +3.3% |
| Fixed assets | 21/28 | €7,780 | €8,509 | +€730 | +9.4% |
| Tangible fixed assets | 22/27 | €7,106 | €8,385 | +€1,280 | +18.0% |
| Plant, machinery and equipment | 23 | €2,742 | €2,079 | -€663 | -24.2% |
| Other tangible fixed assets | 26 | €4,363 | €6,306 | +€1,943 | +44.5% |
| Financial fixed assets | 28 | €674 | €124 | -€550 | -81.6% |
| Current assets | 29/58 | €76,532 | €78,568 | +€2,036 | +2.7% |
| Stocks and contracts in progress | 3 | €54,127 | €51,825 | -€2,301 | -4.3% |
| Stocks | 30/36 | €54,127 | €51,825 | -€2,301 | -4.3% |
| Amounts receivable within one year | 40/41 | €3,089 | €2,642 | -€448 | -14.5% |
| Trade receivables | 40 | €3,089 | €2,642 | -€448 | -14.5% |
| Cash at bank and in hand | 54/58 | €19,316 | €24,100 | +€4,785 | +24.8% |
| Total equity and liabilities | 10/49 | €84,312 | €87,077 | +€2,765 | +3.3% |
| Equity | 10/15 | €68,960 | €69,422 | +€462 | +0.7% |
| Contributions | 10/11 | €69,410 | €69,410 | = | 0.0% |
| Reserves | 13 | €6,941 | €6,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,941 | €6,941 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,941 | €6,941 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,392 | -€6,929 | +€462 | +6.3% |
| Amounts payable | 17/49 | €15,352 | €17,655 | +€2,303 | +15.0% |
| Amounts payable within one year | 42/48 | €15,352 | €17,655 | +€2,303 | +15.0% |
| Trade debts | 44 | €1,750 | €2,321 | +€571 | +32.6% |
| Suppliers | 440/4 | €1,750 | €2,321 | +€571 | +32.6% |
| Taxes, remuneration and social security | 45 | €13,128 | €9,982 | -€3,146 | -24.0% |
| Taxes | 450/3 | €3,142 | €3,301 | +€159 | +5.0% |
| Remuneration and social security | 454/9 | €9,986 | €6,682 | -€3,304 | -33.1% |
| Other amounts payable | 47/48 | €474 | €5,352 | +€4,878 | +1,029% |
| Remuneration, social security and pensions | 62 | €58,376 | €45,634 | -€12,742 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,393 | €1,399 | +€6 | +0.4% |
| Other operating charges | 640/8 | €997 | €1,640 | +€643 | +64.6% |
| Gross operating margin | 9900 | €61,451 | €49,610 | -€11,841 | -19.3% |
| Operating profit (loss) | 9901 | €686 | €937 | +€252 | +36.7% |
| Financial income | 75/76B | €602 | €677 | +€76 | +12.5% |
| Recurring financial income | 75 | €602 | €677 | +€76 | +12.5% |
| Financial charges | 65/66B | €671 | €652 | -€19 | -2.8% |
| Recurring financial charges | 65 | €671 | €652 | -€19 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €616 | €962 | +€346 | +56.2% |
| Income taxes | 67/77 | €369 | €500 | +€131 | +35.7% |
| Profit (loss) for the period | 9904 | €248 | €462 | +€215 | +86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €248 | €462 | +€215 | +86.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.