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CONTENT IMPRIM': 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.

What changed

CONTENT IMPRIM'

BE 0479.810.401
NACE 73.110, Advertising agencies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€28,565
2024 · €3,715+€24,850
Equity
€52,746
2024 · €24,180+€28,565
Cash
€4,322
2024 · €25,016-€20,695
Balance sheet total
€66,055
2024 · €51,915+€14,140

Largest movements

2024 to 2025
Assets
  • Current investments +€48,488

    up €48,488 (+9,430%), from €514 to €49,002

  • Cash -€20,695

    down €20,695 (-82.7%), from €25,016 to €4,322

    mainly Current investments (-€48,488) and Accrued charges and deferred income (-€14,462)

  • Receivables within one year -€8,764

    down €8,764 (-56.8%), from €15,438 to €6,674

    of which Other amounts receivable: -€4,905

  • Tangible fixed assets -€2,825

    down €2,825 (-51.4%), from €5,501 to €2,676

  • Deferred charges and accrued income -€2,063

    down €2,063 (-37.9%), from €5,445 to €3,382

Equity and liabilities
  • Reserves +€25,000

    new in 2025: €25,000

  • Accrued charges and deferred income -€14,462

    down €14,462 (-68.0%), from €21,272 to €6,810

  • Profit (loss) carried forward +€3,565

    up €3,565 (+164%), from €2,180 to €5,746

  • Other debts +€1,750

    new in 2025: €1,750

  • Trade debts -€980

    down €980 (-28.5%), from €3,433 to €2,453

Income statement
  • Gross operating margin +€35,524

    up €35,524 (+275%), from €12,930 to €48,454

  • Taxes +€11,524

    up €11,524 (+611%), from €1,887 to €13,410

  • Other operating charges -€1,297

    down €1,297 (-33.7%), from €3,851 to €2,554

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €3,715
Gross operating margin +€35,524
Depreciation +€207
Other operating charges +€1,297
Other operating items -€330
Financial income -€170
Financial charges -€155
Taxes -€11,524
Result 2025 €28,565
raises the resultlowers the resultnot broken down further in the accounts

Derived cash bridge

cash 2024 to 2025

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.

From operations +€28,089
Investment -€48,783
Financing €0
Cash 2024 €25,016
Net result for the year +€28,565
Depreciation +€3,121
Receivables within one year +€8,764
Deferred charges and accrued income +€2,063
Trade debts -€980
Tax, wage and social debts -€732
Other debts +€1,750
Accrued charges and deferred income -€14,462
Investment in fixed assets (net) -€296
Current investments -€48,488
Cash 2025 €4,322
brings cash intakes cash out
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €51,915 €66,055 +€14,140 +27.2%
Fixed assets 21/28 €5,501 €2,676 -€2,825 -51.4%
Tangible fixed assets 22/27 €5,501 €2,676 -€2,825 -51.4%
Furniture and vehicles 24 €5,501 €2,676 -€2,825 -51.4%
Current assets 29/58 €46,413 €63,379 +€16,965 +36.6%
Amounts receivable within one year 40/41 €15,438 €6,674 -€8,764 -56.8%
Trade receivables 40 €8,652 €4,793 -€3,860 -44.6%
Other amounts receivable 41 €6,786 €1,881 -€4,905 -72.3%
Current investments 50/53 €514 €49,002 +€48,488 +9,430%
Cash at bank and in hand 54/58 €25,016 €4,322 -€20,695 -82.7%
Deferred charges and accrued income 490/1 €5,445 €3,382 -€2,063 -37.9%
Total equity and liabilities 10/49 €51,915 €66,055 +€14,140 +27.2%
Equity 10/15 €24,180 €52,746 +€28,565 +118%
Contributions 10/11 €22,000 €22,000 = 0.0%
Reserves 13 - €25,000 +€25,000
Distributable reserves 133 - €25,000 +€25,000
Profit (loss) carried forward 14 €2,180 €5,746 +€3,565 +164%
Amounts payable 17/49 €27,734 €13,309 -€14,425 -52.0%
Amounts payable within one year 42/48 €6,462 €6,499 +€37 +0.6%
Trade debts 44 €3,433 €2,453 -€980 -28.5%
Suppliers 440/4 €3,433 €2,453 -€980 -28.5%
Taxes, remuneration and social security 45 €3,029 €2,296 -€732 -24.2%
Taxes 450/3 €3,029 €2,296 -€732 -24.2%
Other amounts payable 47/48 - €1,750 +€1,750
Accrued charges and deferred income 492/3 €21,272 €6,810 -€14,462 -68.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,327 €3,121 -€207 -6.2%
Other operating charges 640/8 €3,851 €2,554 -€1,297 -33.7%
Non-recurring operating charges 66A - €330 +€330
Gross operating margin 9900 €12,930 €48,454 +€35,524 +275%
Operating profit (loss) 9901 €5,752 €42,450 +€36,698 +638%
Financial income 75/76B €226 €56 -€170 -75.2%
Recurring financial income 75 €226 €56 -€170 -75.2%
Financial charges 65/66B €376 €530 +€155 +41.2%
Recurring financial charges 65 €376 €530 +€155 +41.2%
Profit (loss) for the period before taxes 9903 €5,602 €41,976 +€36,374 +649%
Income taxes 67/77 €1,887 €13,410 +€11,524 +611%
Profit (loss) for the period 9904 €3,715 €28,565 +€24,850 +669%
Profit (loss) for the period to be appropriated 9905 €3,715 €28,565 +€24,850 +669%

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 20 October 2026 via checked.be.