HET IDEE: 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.
What changed
HET IDEE
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€9,248
2024 · €3,837+€5,411
Equity
€2.9m
2024 · €2.9m+€9,248
Cash
€15,766
2024 · €6,567+€9,199
Balance sheet total
€5.9m
2024 · €5.9m+€8,233
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€168,340
up €168,340 (+6.3%), from €2.7m to €2.8m
- Debts after one year -€94,336
down €94,336 (-59.2%), from €159,264 to €64,928
- Current portion of long-term debt -€74,662
down €74,662 (-44.1%), from €169,113 to €94,451
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€3,837
Other operating charges
+€139
Other operating items
+€1,673
Financial income
-€636
Financial charges
+€4,234
Result 2025
€9,248
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€178,194
Investment
+€3
Financing
-€168,998
Cash 2024
€6,567
From operations (derived)
+€178,194
Net result for the year
+€9,248
Receivables within one year
+€963
Smaller working-capital items
-€357
Other debts
+€168,340
Investment (derived)
+€3
Investment in fixed assets (net)
+€3
Financing
-€168,998
Debts after one year
-€94,336
Current portion of long-term debt
-€74,662
Cash 2025
€15,766
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,890,697 | €5,898,930 | +€8,233 | +0.1% |
| Fixed assets | 21/28 | €5,883,101 | €5,883,098 | -€3 | 0.0% |
| Financial fixed assets | 28 | €5,883,101 | €5,883,098 | -€3 | 0.0% |
| Affiliated companies | 280/1 | €5,883,101 | €5,883,098 | -€3 | 0.0% |
| Participating interests | 280 | €5,883,101 | €5,883,098 | -€3 | 0.0% |
| Current assets | 29/58 | €7,596 | €15,832 | +€8,236 | +108% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,029 | €66 | -€963 | -93.6% |
| Other amounts receivable | 41 | €1,029 | €66 | -€963 | -93.6% |
| Cash at bank and in hand | 54/58 | €6,567 | €15,766 | +€9,199 | +140% |
| Total equity and liabilities | 10/49 | €5,890,697 | €5,898,930 | +€8,233 | +0.1% |
| Equity | 10/15 | €2,882,292 | €2,891,540 | +€9,248 | +0.3% |
| Contributions | 10/11 | €2,600,000 | €2,600,000 | = | 0.0% |
| Reserves | 13 | €282,292 | €291,540 | +€9,248 | +3.3% |
| Non-distributable reserves | 130/1 | €13,924 | €0 | -€13,924 | -100% |
| Reserves not available under the articles | 1311 | €13,924 | €0 | -€13,924 | -100% |
| Distributable reserves | 133 | €268,369 | €291,540 | +€23,172 | +8.6% |
| Amounts payable | 17/49 | €3,008,404 | €3,007,389 | -€1,015 | 0.0% |
| Amounts payable after more than one year | 17 | €159,264 | €64,928 | -€94,336 | -59.2% |
| Financial debts | 170/4 | €159,264 | €64,928 | -€94,336 | -59.2% |
| Credit institutions | 173 | €159,264 | €64,928 | -€94,336 | -59.2% |
| Amounts payable within one year | 42/48 | €2,847,566 | €2,941,212 | +€93,645 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €169,113 | €94,451 | -€74,662 | -44.1% |
| Trade debts | 44 | €75 | €42 | -€33 | -44.0% |
| Suppliers | 440/4 | €75 | €42 | -€33 | -44.0% |
| Other amounts payable | 47/48 | €2,678,379 | €2,846,718 | +€168,340 | +6.3% |
| Accrued charges and deferred income | 492/3 | €1,574 | €1,250 | -€324 | -20.6% |
| Operating charges | 60/66A | €3,495 | €1,683 | -€1,812 | -51.8% |
| Services and other goods | 61 | €2,214 | €541 | -€1,673 | -75.6% |
| Other operating charges | 640/8 | €1,282 | €1,143 | -€139 | -10.8% |
| Operating profit (loss) | 9901 | -€3,495 | -€1,683 | +€1,812 | +51.8% |
| Financial income | 75/76B | €75,635 | €74,999 | -€636 | -0.8% |
| Recurring financial income | 75 | €75,635 | €74,999 | -€636 | -0.8% |
| Income from financial fixed assets | 750 | €74,999 | €74,999 | -€0 | 0.0% |
| Other financial income | 752/9 | €635 | €0 | -€635 | -100% |
| Financial charges | 65/66B | €68,302 | €64,068 | -€4,234 | -6.2% |
| Recurring financial charges | 65 | €68,302 | €64,068 | -€4,234 | -6.2% |
| Debt charges | 650 | €64,245 | €63,600 | -€645 | -1.0% |
| Other financial charges | 652/9 | €4,057 | €468 | -€3,589 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | €3,837 | €9,248 | +€5,411 | +141% |
| Profit (loss) for the period | 9904 | €3,837 | €9,248 | +€5,411 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €3,837 | €9,248 | +€5,411 | +141% |
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 19 October 2026 via checked.be.