I.D.E. Concept: 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. Concept
Largest movements
- Cash +€27,138
up €27,138 (+37.8%), from €71,800 to €98,938
mainly Net result for the year (+€23,346) and Depreciation (+€5,559)
- Tangible fixed assets -€3,272
down €3,272 (-28.7%), from €11,419 to €8,146
of which Other tangible fixed assets: -€2,017
- Receivables within one year +€3,171
up €3,171 (+12.5%), from €25,378 to €28,549
of which Trade receivables: +€3,173
- Profit (loss) carried forward +€23,346
up €23,346 (+31.5%), from €74,231 to €97,577
- Tax, wage and social debts +€3,720
up €3,720 (+25.2%), from €14,759 to €18,480
- Trade debts -€2,048
down €2,048 (-49.4%), from €4,147 to €2,099
- Other debts +€1,485
up €1,485 (+206.1%), from €720 to €2,205
- Gross operating margin +€17,186
up €17,186 (+86.9%), from €19,788 to €36,973
- Taxes +€3,540
up €3,540 (+105.6%), from €3,351 to €6,891
- Financial income -€825
down €825 (-100.0%), from €825 to €0
of which Non-recurring financial income: -€822
- Depreciation +€480
up €480 (+9.4%), from €5,079 to €5,559
- Other operating charges -€449
down €449 (-28.4%), from €1,584 to €1,135
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 | €114,318 | €140,821 | +€26,503 | +23.2% |
| Fixed assets | 21/28 | €12,549 | €9,276 | -€3,272 | -26.1% |
| Tangible fixed assets | 22/27 | €11,419 | €8,146 | -€3,272 | -28.7% |
| Plant, machinery and equipment | 23 | €591 | €461 | -€130 | -22.0% |
| Furniture and vehicles | 24 | €4,652 | €3,526 | -€1,125 | -24.2% |
| Other tangible fixed assets | 26 | €6,176 | €4,159 | -€2,017 | -32.7% |
| Financial fixed assets | 28 | €1,130 | €1,130 | = | 0.0% |
| Current assets | 29/58 | €101,769 | €131,545 | +€29,775 | +29.3% |
| Stocks and contracts in progress | 3 | €601 | - | -€601 | |
| Stocks | 30/36 | €601 | - | -€601 | |
| Amounts receivable within one year | 40/41 | €25,378 | €28,549 | +€3,171 | +12.5% |
| Trade receivables | 40 | €25,373 | €28,546 | +€3,173 | +12.5% |
| Other amounts receivable | 41 | €5 | €3 | -€2 | -45.7% |
| Cash at bank and in hand | 54/58 | €71,800 | €98,938 | +€27,138 | +37.8% |
| Deferred charges and accrued income | 490/1 | €3,991 | €4,057 | +€67 | +1.7% |
| Total equity and liabilities | 10/49 | €114,318 | €140,821 | +€26,503 | +23.2% |
| Equity | 10/15 | €94,691 | €118,037 | +€23,346 | +24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,231 | €97,577 | +€23,346 | +31.5% |
| Amounts payable | 17/49 | €19,627 | €22,783 | +€3,157 | +16.1% |
| Amounts payable within one year | 42/48 | €19,627 | €22,783 | +€3,157 | +16.1% |
| Trade debts | 44 | €4,147 | €2,099 | -€2,048 | -49.4% |
| Suppliers | 440/4 | €4,147 | €2,099 | -€2,048 | -49.4% |
| Taxes, remuneration and social security | 45 | €14,759 | €18,480 | +€3,720 | +25.2% |
| Taxes | 450/3 | €14,759 | €18,480 | +€3,720 | +25.2% |
| Other amounts payable | 47/48 | €720 | €2,205 | +€1,485 | +206.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,079 | €5,559 | +€480 | +9.4% |
| Other operating charges | 640/8 | €1,584 | €1,135 | -€449 | -28.4% |
| Gross operating margin | 9900 | €19,788 | €36,973 | +€17,186 | +86.9% |
| Operating profit (loss) | 9901 | €13,124 | €30,279 | +€17,155 | +130.7% |
| Financial income | 75/76B | €825 | €0 | -€825 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.7% |
| Non-recurring financial income | 76B | €822 | - | -€822 | |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €13,910 | €30,237 | +€16,327 | +117.4% |
| Income taxes | 67/77 | €3,351 | €6,891 | +€3,540 | +105.6% |
| Profit (loss) for the period | 9904 | €10,559 | €23,346 | +€12,787 | +121.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,559 | €23,346 | +€12,787 | +121.1% |
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 7 October 2026 via checked.be.