GOOD IDEA: 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.
GOOD IDEA
Largest movements
- Cash +€66,257
up €66,257 (+302.6%), from €21,894 to €88,151
mainly Net result for the year (+€65,500) and Tax, wage and social debts (+€17,091)
- Deferred charges and accrued income +€13,680
new in 2025: €13,680
- Tangible fixed assets +€3,110
new in 2025: €3,110
- Reserves +€60,000
up €60,000 (+428.6%), from €14,000 to €74,000
- Tax, wage and social debts +€17,091
up €17,091 (+168.2%), from €10,159 to €27,251
- Profit (loss) carried forward +€3,548
up €3,548 (+803.1%), from €442 to €3,990
- Gross operating margin +€58,266
up €58,266 (+229.3%), from €25,410 to €83,676
- Taxes +€10,018
up €10,018 (+149.1%), from €6,721 to €16,739
- Depreciation +€860
up €860 (+160.0%), from €538 to €1,398
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 | €29,945 | €111,654 | +€81,709 | +272.9% |
| Formation expenses | 20 | €538 | - | -€538 | |
| Fixed assets | 21/28 | - | €3,110 | +€3,110 | |
| Tangible fixed assets | 22/27 | - | €3,110 | +€3,110 | |
| Plant, machinery and equipment | 23 | - | €3,110 | +€3,110 | |
| Current assets | 29/58 | €29,408 | €108,544 | +€79,137 | +269.1% |
| Amounts receivable within one year | 40/41 | €7,514 | €6,713 | -€801 | -10.7% |
| Trade receivables | 40 | €7,514 | €6,713 | -€801 | -10.7% |
| Cash at bank and in hand | 54/58 | €21,894 | €88,151 | +€66,257 | +302.6% |
| Deferred charges and accrued income | 490/1 | - | €13,680 | +€13,680 | |
| Total equity and liabilities | 10/49 | €29,945 | €111,654 | +€81,709 | +272.9% |
| Equity | 10/15 | €19,442 | €82,990 | +€63,548 | +326.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €74,000 | +€60,000 | +428.6% |
| Distributable reserves | 133 | €14,000 | €74,000 | +€60,000 | +428.6% |
| Profit (loss) carried forward | 14 | €442 | €3,990 | +€3,548 | +803.1% |
| Amounts payable | 17/49 | €10,504 | €28,665 | +€18,161 | +172.9% |
| Amounts payable within one year | 42/48 | €10,504 | €28,665 | +€18,161 | +172.9% |
| Trade debts | 44 | €344 | €1,414 | +€1,070 | +310.8% |
| Suppliers | 440/4 | €344 | €1,414 | +€1,070 | +310.8% |
| Taxes, remuneration and social security | 45 | €10,159 | €27,251 | +€17,091 | +168.2% |
| Taxes | 450/3 | €10,159 | €27,251 | +€17,091 | +168.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €538 | €1,398 | +€860 | +160.0% |
| Other operating charges | 640/8 | €301 | - | -€301 | |
| Gross operating margin | 9900 | €25,410 | €83,676 | +€58,266 | +229.3% |
| Operating profit (loss) | 9901 | €24,571 | €82,278 | +€57,707 | +234.9% |
| Financial income | 75/76B | €3 | €128 | +€125 | +4947.8% |
| Recurring financial income | 75 | €3 | €128 | +€125 | +4947.8% |
| Financial charges | 65/66B | €1 | €167 | +€166 | +32013.5% |
| Recurring financial charges | 65 | €1 | €167 | +€166 | +32013.5% |
| Profit (loss) for the period before taxes | 9903 | €24,573 | €82,238 | +€57,665 | +234.7% |
| Income taxes | 67/77 | €6,721 | €16,739 | +€10,018 | +149.1% |
| Profit (loss) for the period | 9904 | €17,852 | €65,500 | +€47,648 | +266.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,852 | €65,500 | +€47,648 | +266.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.