7ideas: 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.
7ideas
Largest movements
- Cash +€140,933
up €140,933 (+171.6%), from €82,145 to €223,078
mainly Current investments (+€130,000) and Net result for the year (+€86,062)
- Current investments -€130,000
no longer reported in 2025 (was €130,000)
- Tangible fixed assets -€17,164
down €17,164 (-44.8%), from €38,321 to €21,157
of which Furniture and vehicles: -€15,036
- Trade debts -€32,440
down €32,440 (-97.2%), from €33,388 to €949
- Reserves +€21,815
up €21,815 (+9.9%), from €219,931 to €241,747
- Tax, wage and social debts +€3,310
up €3,310 (+35.7%), from €9,279 to €12,589
- Gross operating margin +€14,360
up €14,360 (+13.6%), from €105,973 to €120,333
- Taxes -€3,858
down €3,858 (-17.1%), from €22,542 to €18,685
- Financial income +€2,389
up €2,389 (+190.9%), from €1,252 to €3,640
- Depreciation -€1,239
down €1,239 (-6.4%), from €19,473 to €18,234
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.
Cash bridge derived
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 | €267,710 | €260,370 | -€7,340 | -2.7% |
| Fixed assets | 21/28 | €38,321 | €21,157 | -€17,164 | -44.8% |
| Tangible fixed assets | 22/27 | €38,321 | €21,157 | -€17,164 | -44.8% |
| Land and buildings | 22 | €870 | €537 | -€332 | -38.2% |
| Plant, machinery and equipment | 23 | €4,276 | €2,480 | -€1,796 | -42.0% |
| Furniture and vehicles | 24 | €33,176 | €18,140 | -€15,036 | -45.3% |
| Current assets | 29/58 | €229,389 | €239,213 | +€9,824 | +4.3% |
| Amounts receivable within one year | 40/41 | €15,773 | €14,587 | -€1,187 | -7.5% |
| Trade receivables | 40 | €10,975 | €14,587 | +€3,612 | +32.9% |
| Other amounts receivable | 41 | €4,798 | - | -€4,798 | |
| Current investments | 50/53 | €130,000 | - | -€130,000 | |
| Cash at bank and in hand | 54/58 | €82,145 | €223,078 | +€140,933 | +171.6% |
| Deferred charges and accrued income | 490/1 | €1,471 | €1,548 | +€77 | +5.3% |
| Total equity and liabilities | 10/49 | €267,710 | €260,370 | -€7,340 | -2.7% |
| Equity | 10/15 | €224,931 | €246,747 | +€21,815 | +9.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €219,931 | €241,747 | +€21,815 | +9.9% |
| Distributable reserves | 133 | €219,931 | €241,747 | +€21,815 | +9.9% |
| Amounts payable | 17/49 | €42,779 | €13,624 | -€29,155 | -68.2% |
| Amounts payable within one year | 42/48 | €42,779 | €13,624 | -€29,155 | -68.2% |
| Trade debts | 44 | €33,388 | €949 | -€32,440 | -97.2% |
| Suppliers | 440/4 | €33,388 | €949 | -€32,440 | -97.2% |
| Taxes, remuneration and social security | 45 | €9,279 | €12,589 | +€3,310 | +35.7% |
| Taxes | 450/3 | €9,279 | €12,589 | +€3,310 | +35.7% |
| Other amounts payable | 47/48 | €112 | €86 | -€26 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,473 | €18,234 | -€1,239 | -6.4% |
| Other operating charges | 640/8 | €813 | €800 | -€13 | -1.6% |
| Gross operating margin | 9900 | €105,973 | €120,333 | +€14,360 | +13.6% |
| Operating profit (loss) | 9901 | €85,687 | €101,299 | +€15,612 | +18.2% |
| Financial income | 75/76B | €1,252 | €3,640 | +€2,389 | +190.9% |
| Recurring financial income | 75 | €1,252 | €3,640 | +€2,389 | +190.9% |
| Financial charges | 65/66B | €149 | €192 | +€43 | +28.9% |
| Recurring financial charges | 65 | €149 | €192 | +€43 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €86,789 | €104,747 | +€17,958 | +20.7% |
| Income taxes | 67/77 | €22,542 | €18,685 | -€3,858 | -17.1% |
| Profit (loss) for the period | 9904 | €64,247 | €86,062 | +€21,815 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,247 | €86,062 | +€21,815 | +34.0% |
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 12 October 2026 via checked.be.