I.D.E.A.CONSULTING: 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.
I.D.E.A.CONSULTING
Largest movements
- Cash -€66,907
down €66,907 (-68.0%), from €98,418 to €31,510
mainly Investment in fixed assets (net) (-€74,059) and Debts after one year (-€40,431)
- Tangible fixed assets +€25,668
up €25,668 (+4.3%), from €600,267 to €625,935
of which Land and buildings: +€36,790
- Receivables within one year +€9,625
up €9,625 (+14.9%), from €64,645 to €74,269
of which Other amounts receivable: +€23,136
- Debts after one year -€40,431
down €40,431 (-19.6%), from €206,271 to €165,840
- Trade debts -€9,886
down €9,886 (-40.0%), from €24,709 to €14,823
- Reserves +€8,628
up €8,628 (+1.9%), from €450,655 to €459,283
of which Distributable reserves: +€8,628
- Gross operating margin -€25,120
down €25,120 (-20.6%), from €121,776 to €96,656
- Depreciation +€9,386
up €9,386 (+24.1%), from €39,005 to €48,391
- Other operating charges -€5,870
down €5,870 (-51.8%), from €11,324 to €5,454
- Taxes -€3,098
down €3,098 (-17.5%), from €17,727 to €14,629
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 | €798,076 | €765,875 | -€32,201 | -4.0% |
| Fixed assets | 21/28 | €629,694 | €655,362 | +€25,668 | +4.1% |
| Tangible fixed assets | 22/27 | €600,267 | €625,935 | +€25,668 | +4.3% |
| Land and buildings | 22 | €378,494 | €415,284 | +€36,790 | +9.7% |
| Plant, machinery and equipment | 23 | €143,834 | €150,541 | +€6,707 | +4.7% |
| Furniture and vehicles | 24 | €3,790 | €2,764 | -€1,026 | -27.1% |
| Leasing and similar rights | 25 | €74,149 | €57,346 | -€16,803 | -22.7% |
| Financial fixed assets | 28 | €29,427 | €29,427 | = | 0.0% |
| Current assets | 29/58 | €168,382 | €110,513 | -€57,869 | -34.4% |
| Amounts receivable within one year | 40/41 | €64,645 | €74,269 | +€9,625 | +14.9% |
| Trade receivables | 40 | €47,664 | €34,153 | -€13,511 | -28.3% |
| Other amounts receivable | 41 | €16,980 | €40,116 | +€23,136 | +136.2% |
| Cash at bank and in hand | 54/58 | €98,418 | €31,510 | -€66,907 | -68.0% |
| Deferred charges and accrued income | 490/1 | €5,320 | €4,734 | -€586 | -11.0% |
| Total equity and liabilities | 10/49 | €798,076 | €765,875 | -€32,201 | -4.0% |
| Equity | 10/15 | €512,255 | €520,883 | +€8,628 | +1.7% |
| Contributions | 10/11 | €61,600 | €61,600 | = | 0.0% |
| Reserves | 13 | €450,655 | €459,283 | +€8,628 | +1.9% |
| Non-distributable reserves | 130/1 | €6,160 | €6,160 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,160 | €6,160 | = | 0.0% |
| Distributable reserves | 133 | €444,495 | €453,123 | +€8,628 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €285,821 | €244,992 | -€40,830 | -14.3% |
| Amounts payable after more than one year | 17 | €206,271 | €165,840 | -€40,431 | -19.6% |
| Financial debts | 170/4 | €206,271 | €165,840 | -€40,431 | -19.6% |
| Amounts payable within one year | 42/48 | €79,550 | €79,151 | -€399 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €39,642 | €40,431 | +€789 | +2.0% |
| Trade debts | 44 | €24,709 | €14,823 | -€9,886 | -40.0% |
| Suppliers | 440/4 | €24,709 | €14,823 | -€9,886 | -40.0% |
| Taxes, remuneration and social security | 45 | €14,079 | €16,061 | +€1,982 | +14.1% |
| Taxes | 450/3 | €14,079 | €11,900 | -€2,179 | -15.5% |
| Remuneration and social security | 454/9 | €0 | €4,160 | +€4,160 | |
| Other amounts payable | 47/48 | €1,120 | €7,837 | +€6,717 | +599.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,005 | €48,391 | +€9,386 | +24.1% |
| Other operating charges | 640/8 | €11,324 | €5,454 | -€5,870 | -51.8% |
| Non-recurring operating charges | 66A | - | €120 | +€120 | |
| Gross operating margin | 9900 | €121,776 | €96,656 | -€25,120 | -20.6% |
| Operating profit (loss) | 9901 | €71,448 | €42,691 | -€28,757 | -40.2% |
| Financial income | 75/76B | €605 | €840 | +€235 | +38.9% |
| Recurring financial income | 75 | €605 | €840 | +€235 | +38.9% |
| Financial charges | 65/66B | €7,746 | €7,336 | -€410 | -5.3% |
| Recurring financial charges | 65 | €7,746 | €7,336 | -€410 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €64,306 | €36,195 | -€28,111 | -43.7% |
| Income taxes | 67/77 | €17,727 | €14,629 | -€3,098 | -17.5% |
| Profit (loss) for the period | 9904 | €46,579 | €21,566 | -€25,013 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,579 | €21,566 | -€25,013 | -53.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.