BILLION IDEAS: what changed
Two fiscal 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.
BILLION IDEAS
Largest movements
- Tangible fixed assets +€17,897
up €17,897 (+7.0%), from €256,115 to €274,011
of which Land and buildings: +€18,700
- Receivables within one year +€4,530
up €4,530 (+943.8%), from €480 to €5,010
- Other debts +€33,500
up €33,500 (+39.3%), from €85,222 to €118,722
- Debts after one year -€17,500
down €17,500 (-14.8%), from €118,125 to €100,625
- Profit (loss) carried forward +€6,503
up €6,503 (+15.9%), from €40,957 to €47,460
- Purchases and services +€5,560
new in 2024: €5,560
- Other operating charges +€2,434
new in 2024: €2,434
- Depreciation +€1,786
up €1,786 (+13.6%), from €13,134 to €14,921
- Gross operating margin +€1,586
up €1,586 (+4.9%), from €32,395 to €33,980
- Financial charges +€1,098
up €1,098 (+17.5%), from €6,265 to €7,363
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,343 | €302,698 | +€24,355 | +8.8% |
| Fixed assets | 21/28 | €256,115 | €274,011 | +€17,897 | +7.0% |
| Tangible fixed assets | 22/27 | €256,115 | €274,011 | +€17,897 | +7.0% |
| Land and buildings | 22 | €253,886 | €272,586 | +€18,700 | +7.4% |
| Plant, machinery and equipment | 23 | €540 | €360 | -€180 | -33.3% |
| Furniture and vehicles | 24 | €1,689 | €1,065 | -€623 | -36.9% |
| Current assets | 29/58 | €22,228 | €28,686 | +€6,458 | +29.1% |
| Amounts receivable within one year | 40/41 | €480 | €5,010 | +€4,530 | +943.8% |
| Trade receivables | 40 | €480 | €5,010 | +€4,530 | +943.8% |
| Cash at bank and in hand | 54/58 | €21,748 | €23,676 | +€1,928 | +8.9% |
| Total equity and liabilities | 10/49 | €278,343 | €302,698 | +€24,355 | +8.8% |
| Equity | 10/15 | €49,817 | €56,320 | +€6,503 | +13.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Outside capital | 11 | €7,000 | - | -€7,000 | |
| Other | 1109/19 | €7,000 | - | -€7,000 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Own shares acquired | 1312 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €40,957 | €47,460 | +€6,503 | +15.9% |
| Amounts payable | 17/49 | €228,525 | €246,377 | +€17,852 | +7.8% |
| Amounts payable after more than one year | 17 | €118,125 | €100,625 | -€17,500 | -14.8% |
| Financial debts | 170/4 | €118,125 | €100,625 | -€17,500 | -14.8% |
| Amounts payable within one year | 42/48 | €110,400 | €145,752 | +€35,352 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €17,500 | €17,500 | = | 0.0% |
| Trade debts | 44 | €2,380 | €3,623 | +€1,243 | +52.2% |
| Suppliers | 440/4 | €2,380 | €3,623 | +€1,243 | +52.2% |
| Taxes, remuneration and social security | 45 | €5,298 | €5,907 | +€608 | +11.5% |
| Taxes | 450/3 | €5,298 | €5,907 | +€608 | +11.5% |
| Other amounts payable | 47/48 | €85,222 | €118,722 | +€33,500 | +39.3% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €5,560 | +€5,560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,134 | €14,921 | +€1,786 | +13.6% |
| Other operating charges | 640/8 | - | €2,434 | +€2,434 | |
| Non-recurring operating charges | 66A | - | €317 | +€317 | |
| Gross operating margin | 9900 | €32,395 | €33,980 | +€1,586 | +4.9% |
| Operating profit (loss) | 9901 | €19,260 | €16,308 | -€2,952 | -15.3% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €6,265 | €7,363 | +€1,098 | +17.5% |
| Recurring financial charges | 65 | €6,265 | €7,363 | +€1,098 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €13,005 | €8,945 | -€4,059 | -31.2% |
| Income taxes | 67/77 | €3,471 | €2,442 | -€1,029 | -29.6% |
| Profit (loss) for the period | 9904 | €9,534 | €6,503 | -€3,031 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,534 | €6,503 | -€3,031 | -31.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.