I-DEAL: 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-DEAL
Largest movements
- Receivables within one year -€27,343
down €27,343 (-15.4%), from €177,828 to €150,484
of which Other amounts receivable: -€34,954
- Deferred charges and accrued income -€16,398
down €16,398 (-79.6%), from €20,604 to €4,206
- Cash -€8,479
down €8,479 (-90.3%), from €9,394 to €915
mainly Trade debts (-€42,643) and Provisions (-€18,409)
- Trade debts -€42,643
down €42,643 (-35.5%), from €120,273 to €77,630
- Provisions -€18,409
down €18,409 (-100%), from €18,409 to €0
- Tax, wage and social debts +€11,677
up €11,677 (+699%), from €1,671 to €13,348
- Advances received -€4,235
down €4,235 (-100%), from €4,235 to €0
- Gross operating margin -€2,964
down €2,964, from €2,146 to -€818
- Financial charges +€995
up €995 (+10,137%), from €10 to €1,005
- Financial income +€667
up €667 (+18.3%), from €3,638 to €4,305
- Taxes -€597
down €597 (-60.1%), from €993 to €397
- Other operating charges +€315
up €315 (+83.1%), from €380 to €695
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,847 | €158,178 | -€53,669 | -25.3% |
| Fixed assets | 21/28 | €4,021 | €2,573 | -€1,448 | -36.0% |
| Tangible fixed assets | 22/27 | €4,021 | €2,573 | -€1,448 | -36.0% |
| Furniture and vehicles | 24 | €4,021 | €2,573 | -€1,448 | -36.0% |
| Current assets | 29/58 | €207,825 | €155,605 | -€52,220 | -25.1% |
| Amounts receivable within one year | 40/41 | €177,828 | €150,484 | -€27,343 | -15.4% |
| Trade receivables | 40 | €10,480 | €18,092 | +€7,611 | +72.6% |
| Other amounts receivable | 41 | €167,347 | €132,393 | -€34,954 | -20.9% |
| Cash at bank and in hand | 54/58 | €9,394 | €915 | -€8,479 | -90.3% |
| Deferred charges and accrued income | 490/1 | €20,604 | €4,206 | -€16,398 | -79.6% |
| Total equity and liabilities | 10/49 | €211,847 | €158,178 | -€53,669 | -25.3% |
| Equity | 10/15 | €67,259 | €67,201 | -€58 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,659 | €48,601 | -€58 | -0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,799 | €46,741 | -€58 | -0.1% |
| Provisions and deferred taxes | 16 | €18,409 | €0 | -€18,409 | -100% |
| Provisions for liabilities and charges | 160/5 | €18,409 | €0 | -€18,409 | -100% |
| Pensions and similar obligations | 160 | €18,409 | €0 | -€18,409 | -100% |
| Amounts payable | 17/49 | €126,179 | €90,978 | -€35,202 | -27.9% |
| Amounts payable within one year | 42/48 | €126,179 | €90,978 | -€35,202 | -27.9% |
| Trade debts | 44 | €120,273 | €77,630 | -€42,643 | -35.5% |
| Suppliers | 440/4 | €120,273 | €77,630 | -€42,643 | -35.5% |
| Advances received on contracts in progress | 46 | €4,235 | €0 | -€4,235 | -100% |
| Taxes, remuneration and social security | 45 | €1,671 | €13,348 | +€11,677 | +699% |
| Taxes | 450/3 | €1,671 | €13,348 | +€11,677 | +699% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,448 | €1,448 | = | 0.0% |
| Other operating charges | 640/8 | €380 | €695 | +€315 | +83.1% |
| Gross operating margin | 9900 | €2,146 | -€818 | -€2,964 | |
| Operating profit (loss) | 9901 | €318 | -€2,961 | -€3,279 | |
| Financial income | 75/76B | €3,638 | €4,305 | +€667 | +18.3% |
| Recurring financial income | 75 | €3,638 | €4,305 | +€667 | +18.3% |
| Financial charges | 65/66B | €10 | €1,005 | +€995 | +10,137% |
| Recurring financial charges | 65 | €10 | €1,005 | +€995 | +10,137% |
| Profit (loss) for the period before taxes | 9903 | €3,945 | €338 | -€3,607 | -91.4% |
| Income taxes | 67/77 | €993 | €397 | -€597 | -60.1% |
| Profit (loss) for the period | 9904 | €2,952 | -€58 | -€3,011 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,952 | -€58 | -€3,011 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.