ASSOCIATION D'IDEES: 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.
ASSOCIATION D'IDEES
Largest movements
- Current investments -€19,076
down €19,076 (-35.3%), from €54,076 to €35,000
- Receivables within one year +€18,775
up €18,775 (+1,517%), from €1,238 to €20,012
of which Trade receivables: +€19,075
- Tangible fixed assets -€5,645
down €5,645 (-24.0%), from €23,551 to €17,907
- Cash +€1,036
up €1,036 (+18.9%), from €5,481 to €6,517
mainly Current investments (+€19,076) and Depreciation (+€7,815)
- Profit (loss) carried forward -€4,273
down €4,273 (-12.8%), from €33,360 to €29,088
- Other debts -€3,829
down €3,829 (-17.3%), from €22,147 to €18,318
- Trade debts +€3,802
up €3,802 (+202%), from €1,882 to €5,685
- Tax, wage and social debts +€2,739
up €2,739 (+3,279%), from €84 to €2,822
- Debts after one year -€2,634
no longer reported in 2025 (was €2,634)
- Gross operating margin +€19,923
up €19,923, from -€15,547 to €4,376
- Depreciation +€461
up €461 (+6.3%), from €7,354 to €7,815
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 | €88,335 | €83,403 | -€4,931 | -5.6% |
| Fixed assets | 21/28 | €24,533 | €18,802 | -€5,731 | -23.4% |
| Intangible fixed assets | 21 | €164 | €77 | -€87 | -52.8% |
| Tangible fixed assets | 22/27 | €23,551 | €17,907 | -€5,645 | -24.0% |
| Furniture and vehicles | 24 | €23,551 | €17,907 | -€5,645 | -24.0% |
| Financial fixed assets | 28 | €818 | €818 | = | 0.0% |
| Current assets | 29/58 | €63,801 | €64,601 | +€800 | +1.3% |
| Stocks and contracts in progress | 3 | €895 | €671 | -€224 | -25.1% |
| Stocks | 30/36 | €895 | €671 | -€224 | -25.1% |
| Amounts receivable within one year | 40/41 | €1,238 | €20,012 | +€18,775 | +1,517% |
| Trade receivables | 40 | €938 | €20,012 | +€19,075 | +2,034% |
| Other amounts receivable | 41 | €300 | - | -€300 | |
| Current investments | 50/53 | €54,076 | €35,000 | -€19,076 | -35.3% |
| Cash at bank and in hand | 54/58 | €5,481 | €6,517 | +€1,036 | +18.9% |
| Deferred charges and accrued income | 490/1 | €2,112 | €2,402 | +€289 | +13.7% |
| Total equity and liabilities | 10/49 | €88,335 | €83,403 | -€4,931 | -5.6% |
| Equity | 10/15 | €58,217 | €53,944 | -€4,273 | -7.3% |
| Contributions | 10/11 | €14,057 | €14,057 | = | 0.0% |
| Reserves | 13 | €10,800 | €10,800 | = | 0.0% |
| Distributable reserves | 133 | €10,800 | €10,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,360 | €29,088 | -€4,273 | -12.8% |
| Amounts payable | 17/49 | €30,118 | €29,459 | -€659 | -2.2% |
| Amounts payable after more than one year | 17 | €2,634 | - | -€2,634 | |
| Financial debts | 170/4 | €2,634 | - | -€2,634 | |
| Amounts payable within one year | 42/48 | €27,484 | €29,459 | +€1,976 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €3,371 | €2,634 | -€736 | -21.8% |
| Trade debts | 44 | €1,882 | €5,685 | +€3,802 | +202% |
| Suppliers | 440/4 | €1,882 | €5,685 | +€3,802 | +202% |
| Taxes, remuneration and social security | 45 | €84 | €2,822 | +€2,739 | +3,279% |
| Taxes | 450/3 | €84 | €2,822 | +€2,739 | +3,279% |
| Other amounts payable | 47/48 | €22,147 | €18,318 | -€3,829 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,354 | €7,815 | +€461 | +6.3% |
| Other operating charges | 640/8 | €414 | €489 | +€75 | +18.2% |
| Gross operating margin | 9900 | -€15,547 | €4,376 | +€19,923 | |
| Operating profit (loss) | 9901 | -€23,315 | -€3,928 | +€19,387 | +83.2% |
| Financial income | 75/76B | €362 | €278 | -€84 | -23.2% |
| Recurring financial income | 75 | €362 | €278 | -€84 | -23.2% |
| Financial charges | 65/66B | €568 | €427 | -€142 | -24.9% |
| Recurring financial charges | 65 | €568 | €427 | -€142 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,522 | -€4,077 | +€19,445 | +82.7% |
| Income taxes | 67/77 | €192 | €195 | +€3 | +1.7% |
| Profit (loss) for the period | 9904 | -€23,714 | -€4,273 | +€19,442 | +82.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,714 | -€4,273 | +€19,442 | +82.0% |
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 13 October 2026 via checked.be.