I.D.E.A.S.: 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.
I.D.E.A.S.
Largest movements
- Receivables within one year +€4,465
up €4,465 (+59.2%), from €7,548 to €12,013
of which Trade receivables: +€4,631
- Tangible fixed assets -€196
no longer reported in 2025 (was €196)
- Other debts +€7,971
up €7,971 (+12.4%), from €64,101 to €72,072
- Debts after one year +€5,000
new in 2025: €5,000
- Trade debts -€4,193
down €4,193 (-20.9%), from €20,066 to €15,873
- Profit (loss) carried forward -€3,840
down €3,840 (-4.0%), from -€94,898 to -€98,738
- Short-term financial debts -€669
down €669 (-18.1%), from €3,687 to €3,018
- Gross operating margin +€16,014
up €16,014 (+86.5%), from -€18,523 to -€2,509
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 | €11,547 | €15,816 | +€4,269 | +37.0% |
| Fixed assets | 21/28 | €3,444 | €3,248 | -€196 | -5.7% |
| Tangible fixed assets | 22/27 | €196 | - | -€196 | |
| Furniture and vehicles | 24 | €196 | - | -€196 | |
| Financial fixed assets | 28 | €3,248 | €3,248 | = | 0.0% |
| Current assets | 29/58 | €8,103 | €12,568 | +€4,465 | +55.1% |
| Amounts receivable within one year | 40/41 | €7,548 | €12,013 | +€4,465 | +59.2% |
| Trade receivables | 40 | €7,363 | €11,994 | +€4,631 | +62.9% |
| Other amounts receivable | 41 | €185 | €19 | -€165 | -89.5% |
| Cash at bank and in hand | 54/58 | €555 | €555 | = | 0.0% |
| Total equity and liabilities | 10/49 | €11,547 | €15,816 | +€4,269 | +37.0% |
| Equity | 10/15 | -€76,306 | -€80,146 | -€3,840 | -5.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,898 | -€98,738 | -€3,840 | -4.0% |
| Amounts payable | 17/49 | €87,853 | €95,962 | +€8,109 | +9.2% |
| Amounts payable after more than one year | 17 | - | €5,000 | +€5,000 | |
| Financial debts | 170/4 | - | €5,000 | +€5,000 | |
| Amounts payable within one year | 42/48 | €87,853 | €90,962 | +€3,109 | +3.5% |
| Financial debts | 43 | €3,687 | €3,018 | -€669 | -18.1% |
| Credit institutions | 430/8 | €3,687 | €3,018 | -€669 | -18.1% |
| Trade debts | 44 | €20,066 | €15,873 | -€4,193 | -20.9% |
| Suppliers | 440/4 | €20,066 | €15,873 | -€4,193 | -20.9% |
| Other amounts payable | 47/48 | €64,101 | €72,072 | +€7,971 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €342 | €196 | -€146 | -42.7% |
| Other operating charges | 640/8 | €447 | €387 | -€60 | -13.4% |
| Gross operating margin | 9900 | -€18,523 | -€2,509 | +€16,014 | +86.5% |
| Operating profit (loss) | 9901 | -€19,312 | -€3,092 | +€16,220 | +84.0% |
| Financial charges | 65/66B | €584 | €748 | +€164 | +28.1% |
| Recurring financial charges | 65 | €584 | €748 | +€164 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,896 | -€3,840 | +€16,056 | +80.7% |
| Profit (loss) for the period | 9904 | -€19,896 | -€3,840 | +€16,056 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,896 | -€3,840 | +€16,056 | +80.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.