Luc Petit Imagination: 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.
Luc Petit Imagination
Largest movements
- Receivables within one year -€190,310
down €190,310 (-88.8%), from €214,315 to €24,005
of which Trade receivables: -€181,730
- Current investments +€150,000
new in 2025: €150,000
- Cash +€65,381
up €65,381 (+43.3%), from €151,116 to €216,497
mainly Receivables within one year (+€190,310) and Net result for the year (+€50,738)
- Profit (loss) carried forward +€50,738
up €50,738 (+16.4%), from €308,498 to €359,236
- Trade debts -€34,352
down €34,352 (-66.8%), from €51,396 to €17,044
- Tax, wage and social debts +€8,565
up €8,565 (+1,594%), from €537 to €9,102
- Gross operating margin -€36,633
down €36,633 (-36.2%), from €101,210 to €64,578
- Taxes -€7,134
down €7,134 (-35.1%), from €20,335 to €13,201
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 | €365,431 | €390,502 | +€25,071 | +6.9% |
| Current assets | 29/58 | €365,431 | €390,502 | +€25,071 | +6.9% |
| Amounts receivable within one year | 40/41 | €214,315 | €24,005 | -€190,310 | -88.8% |
| Trade receivables | 40 | €205,197 | €23,467 | -€181,730 | -88.6% |
| Other amounts receivable | 41 | €9,118 | €538 | -€8,580 | -94.1% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €151,116 | €216,497 | +€65,381 | +43.3% |
| Total equity and liabilities | 10/49 | €365,431 | €390,502 | +€25,071 | +6.9% |
| Equity | 10/15 | €313,498 | €364,236 | +€50,738 | +16.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €308,498 | €359,236 | +€50,738 | +16.4% |
| Amounts payable | 17/49 | €51,933 | €26,266 | -€25,667 | -49.4% |
| Amounts payable within one year | 42/48 | €51,933 | €26,266 | -€25,667 | -49.4% |
| Trade debts | 44 | €51,396 | €17,044 | -€34,352 | -66.8% |
| Suppliers | 440/4 | €51,396 | €17,044 | -€34,352 | -66.8% |
| Taxes, remuneration and social security | 45 | €537 | €9,102 | +€8,565 | +1,594% |
| Taxes | 450/3 | €537 | €9,102 | +€8,565 | +1,594% |
| Other amounts payable | 47/48 | - | €120 | +€120 | |
| Other operating charges | 640/8 | - | €793 | +€793 | |
| Gross operating margin | 9900 | €101,210 | €64,578 | -€36,633 | -36.2% |
| Operating profit (loss) | 9901 | €101,210 | €63,785 | -€37,425 | -37.0% |
| Financial income | 75/76B | - | €610 | +€610 | |
| Recurring financial income | 75 | - | €610 | +€610 | |
| Financial charges | 65/66B | €135 | €456 | +€321 | +238% |
| Recurring financial charges | 65 | €135 | €456 | +€321 | +238% |
| Profit (loss) for the period before taxes | 9903 | €101,075 | €63,939 | -€37,136 | -36.7% |
| Income taxes | 67/77 | €20,335 | €13,201 | -€7,134 | -35.1% |
| Profit (loss) for the period | 9904 | €80,740 | €50,738 | -€30,003 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,740 | €50,738 | -€30,003 | -37.2% |
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 25 October 2026 via checked.be.