LIMAGE 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.
LIMAGE CONSULT
Largest movements
- Cash +€92,346
up €92,346 (+29.0%), from €318,513 to €410,859
mainly Net result for the year (+€79,377) and Other debts (+€51,869)
- Tangible fixed assets -€9,459
down €9,459 (-35.5%), from €26,629 to €17,170
- Receivables within one year -€6,769
down €6,769 (-12.9%), from €52,353 to €45,584
of which Other amounts receivable: -€22,467
- Other debts +€51,869
up €51,869 (+167%), from €31,008 to €82,877
- Reserves +€27,765
up €27,765 (+7.5%), from €368,128 to €395,894
- Gross operating margin +€10,647
up €10,647 (+9.5%), from €111,493 to €122,140
- Financial income -€5,285
down €5,285 (-65.5%), from €8,062 to €2,778
- Taxes +€2,165
up €2,165 (+7.1%), from €30,489 to €32,654
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 | €436,455 | €512,662 | +€76,206 | +17.5% |
| Fixed assets | 21/28 | €26,629 | €17,170 | -€9,459 | -35.5% |
| Tangible fixed assets | 22/27 | €26,629 | €17,170 | -€9,459 | -35.5% |
| Furniture and vehicles | 24 | €26,629 | €17,170 | -€9,459 | -35.5% |
| Current assets | 29/58 | €409,826 | €495,492 | +€85,666 | +20.9% |
| Amounts receivable within one year | 40/41 | €52,353 | €45,584 | -€6,769 | -12.9% |
| Trade receivables | 40 | €19,723 | €35,421 | +€15,698 | +79.6% |
| Other amounts receivable | 41 | €32,630 | €10,162 | -€22,467 | -68.9% |
| Current investments | 50/53 | €37,500 | €37,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €318,513 | €410,859 | +€92,346 | +29.0% |
| Deferred charges and accrued income | 490/1 | €1,460 | €1,549 | +€89 | +6.1% |
| Total equity and liabilities | 10/49 | €436,455 | €512,662 | +€76,206 | +17.5% |
| Equity | 10/15 | €380,528 | €408,294 | +€27,765 | +7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €368,128 | €395,894 | +€27,765 | +7.5% |
| Distributable reserves | 133 | €368,128 | €395,894 | +€27,765 | +7.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,927 | €104,368 | +€48,441 | +86.6% |
| Amounts payable within one year | 42/48 | €55,177 | €103,618 | +€48,441 | +87.8% |
| Trade debts | 44 | €2,003 | €400 | -€1,603 | -80.0% |
| Suppliers | 440/4 | €2,003 | €400 | -€1,603 | -80.0% |
| Taxes, remuneration and social security | 45 | €22,166 | €20,341 | -€1,825 | -8.2% |
| Taxes | 450/3 | €20,166 | €18,341 | -€1,825 | -9.1% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €31,008 | €82,877 | +€51,869 | +167% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,459 | €9,459 | = | 0.0% |
| Other operating charges | 640/8 | €799 | €785 | -€14 | -1.7% |
| Gross operating margin | 9900 | €111,493 | €122,140 | +€10,647 | +9.5% |
| Operating profit (loss) | 9901 | €101,234 | €111,895 | +€10,661 | +10.5% |
| Financial income | 75/76B | €8,062 | €2,778 | -€5,285 | -65.5% |
| Recurring financial income | 75 | €8,062 | €2,778 | -€5,285 | -65.5% |
| Financial charges | 65/66B | €2,603 | €2,642 | +€39 | +1.5% |
| Recurring financial charges | 65 | €2,603 | €2,642 | +€39 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €106,694 | €112,031 | +€5,337 | +5.0% |
| Income taxes | 67/77 | €30,489 | €32,654 | +€2,165 | +7.1% |
| Profit (loss) for the period | 9904 | €76,205 | €79,377 | +€3,172 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €76,205 | €79,377 | +€3,172 | +4.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.