B.A. IDEA GENERATION: 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.
B.A. IDEA GENERATION
Largest movements
- Cash +€90,208
up €90,208 (+32.2%), from €280,328 to €370,536
mainly Net result for the year (+€84,928) and Receivables after one year (+€80,000)
- Receivables after one year -€80,000
down €80,000 (-61.5%), from €130,000 to €50,000
- Receivables within one year +€42,782
up €42,782 (+396%), from €10,802 to €53,585
- Current investments +€25,000
new in 2025: €25,000
- Reserves +€84,928
up €84,928 (+25.2%), from €336,393 to €421,321
- Tax, wage and social debts -€17,944
down €17,944 (-67.9%), from €26,436 to €8,493
- Other debts +€11,107
up €11,107 (+525%), from €2,115 to €13,222
- Gross operating margin -€58,587
down €58,587 (-33.1%), from €176,988 to €118,401
- Taxes -€19,616
down €19,616 (-34.8%), from €56,361 to €36,745
- Financial income -€3,201
down €3,201 (-23.3%), from €13,724 to €10,523
- Depreciation +€1,914
up €1,914 (+47.8%), from €4,001 to €5,915
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 | €438,710 | €517,505 | +€78,795 | +18.0% |
| Fixed assets | 21/28 | €17,148 | €17,821 | +€674 | +3.9% |
| Tangible fixed assets | 22/27 | €16,818 | €17,491 | +€674 | +4.0% |
| Furniture and vehicles | 24 | €16,818 | €17,491 | +€674 | +4.0% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €421,562 | €499,683 | +€78,121 | +18.5% |
| Amounts receivable after more than one year | 29 | €130,000 | €50,000 | -€80,000 | -61.5% |
| Other amounts receivable | 291 | €130,000 | €50,000 | -€80,000 | -61.5% |
| Amounts receivable within one year | 40/41 | €10,802 | €53,585 | +€42,782 | +396% |
| Other amounts receivable | 41 | €10,802 | €53,585 | +€42,782 | +396% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €280,328 | €370,536 | +€90,208 | +32.2% |
| Deferred charges and accrued income | 490/1 | €432 | €563 | +€131 | +30.2% |
| Total equity and liabilities | 10/49 | €438,710 | €517,505 | +€78,795 | +18.0% |
| Equity | 10/15 | €405,977 | €490,905 | +€84,928 | +20.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €336,393 | €421,321 | +€84,928 | +25.2% |
| Distributable reserves | 133 | €336,393 | €421,321 | +€84,928 | +25.2% |
| Profit (loss) carried forward | 14 | €57,185 | €57,185 | = | 0.0% |
| Amounts payable | 17/49 | €32,732 | €26,599 | -€6,133 | -18.7% |
| Amounts payable within one year | 42/48 | €32,732 | €26,599 | -€6,133 | -18.7% |
| Trade debts | 44 | €4,181 | €4,885 | +€704 | +16.8% |
| Suppliers | 440/4 | €4,181 | €4,885 | +€704 | +16.8% |
| Taxes, remuneration and social security | 45 | €26,436 | €8,493 | -€17,944 | -67.9% |
| Taxes | 450/3 | €26,436 | €8,493 | -€17,944 | -67.9% |
| Other amounts payable | 47/48 | €2,115 | €13,222 | +€11,107 | +525% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,001 | €5,915 | +€1,914 | +47.8% |
| Other operating charges | 640/8 | €845 | €641 | -€203 | -24.1% |
| Gross operating margin | 9900 | €176,988 | €118,401 | -€58,587 | -33.1% |
| Operating profit (loss) | 9901 | €172,143 | €111,845 | -€60,298 | -35.0% |
| Financial income | 75/76B | €13,724 | €10,523 | -€3,201 | -23.3% |
| Recurring financial income | 75 | €13,724 | €10,523 | -€3,201 | -23.3% |
| Financial charges | 65/66B | €472 | €694 | +€222 | +47.1% |
| Recurring financial charges | 65 | €472 | €694 | +€222 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | €185,394 | €121,674 | -€63,721 | -34.4% |
| Income taxes | 67/77 | €56,361 | €36,745 | -€19,616 | -34.8% |
| Profit (loss) for the period | 9904 | €129,033 | €84,928 | -€44,105 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €129,033 | €84,928 | -€44,105 | -34.2% |
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 25 October 2026 via checked.be.