Idé’AL 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.
Idé’AL Consulting
Largest movements
- Tangible fixed assets +€23,647
up €23,647 (+3.5%), from €684,316 to €707,964
of which Furniture and vehicles: +€33,804
- Cash -€18,568
down €18,568 (-27.8%), from €66,767 to €48,200
mainly Investment in fixed assets (net) (-€75,853) and Other debts (-€24,408)
- Stocks and contracts -€11,646
down €11,646 (-48.3%), from €24,132 to €12,486
- Other debts -€24,408
down €24,408 (-20.5%), from €119,029 to €94,621
- Debts after one year +€17,851
up €17,851 (+3.8%), from €472,822 to €490,674
of which Financial debts: +€17,851
- Trade debts -€12,257
down €12,257 (-55.9%), from €21,907 to €9,650
- Current portion of long-term debt +€11,334
up €11,334 (+43.9%), from €25,828 to €37,162
- Reserves +€8,997
up €8,997 (+5.2%), from €171,878 to €180,875
- Gross operating margin -€36,770
down €36,770 (-31.1%), from €118,330 to €81,559
- Depreciation +€14,632
up €14,632 (+38.9%), from €37,642 to €52,275
- Taxes -€7,978
down €7,978 (-73.8%), from €10,808 to €2,830
- Staff costs -€7,616
down €7,616 (-90.3%), from €8,433 to €817
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 | €838,836 | €836,419 | -€2,418 | -0.3% |
| Fixed assets | 21/28 | €684,385 | €707,964 | +€23,578 | +3.4% |
| Intangible fixed assets | 21 | €69 | - | -€69 | |
| Tangible fixed assets | 22/27 | €684,316 | €707,964 | +€23,647 | +3.5% |
| Land and buildings | 22 | €577,942 | €566,318 | -€11,624 | -2.0% |
| Plant, machinery and equipment | 23 | €6,068 | €7,535 | +€1,467 | +24.2% |
| Furniture and vehicles | 24 | €100,306 | €134,111 | +€33,804 | +33.7% |
| Current assets | 29/58 | €154,451 | €128,455 | -€25,996 | -16.8% |
| Stocks and contracts in progress | 3 | €24,132 | €12,486 | -€11,646 | -48.3% |
| Stocks | 30/36 | €24,132 | €12,486 | -€11,646 | -48.3% |
| Amounts receivable within one year | 40/41 | €57,124 | €61,712 | +€4,588 | +8.0% |
| Trade receivables | 40 | €55,931 | €55,542 | -€390 | -0.7% |
| Other amounts receivable | 41 | €1,192 | €6,170 | +€4,978 | +418% |
| Cash at bank and in hand | 54/58 | €66,767 | €48,200 | -€18,568 | -27.8% |
| Deferred charges and accrued income | 490/1 | €6,429 | €6,058 | -€371 | -5.8% |
| Total equity and liabilities | 10/49 | €838,836 | €836,419 | -€2,418 | -0.3% |
| Equity | 10/15 | €181,878 | €190,875 | +€8,997 | +4.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €171,878 | €180,875 | +€8,997 | +5.2% |
| Distributable reserves | 133 | €171,878 | €180,875 | +€8,997 | +5.2% |
| Amounts payable | 17/49 | €656,958 | €645,544 | -€11,414 | -1.7% |
| Amounts payable after more than one year | 17 | €472,822 | €490,674 | +€17,851 | +3.8% |
| Financial debts | 170/4 | €362,822 | €380,674 | +€17,851 | +4.9% |
| Other amounts payable | 178/9 | €110,000 | €110,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €184,070 | €154,803 | -€29,267 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €25,828 | €37,162 | +€11,334 | +43.9% |
| Trade debts | 44 | €21,907 | €9,650 | -€12,257 | -55.9% |
| Suppliers | 440/4 | €21,907 | €9,650 | -€12,257 | -55.9% |
| Advances received on contracts in progress | 46 | €6,000 | - | -€6,000 | |
| Taxes, remuneration and social security | 45 | €11,306 | €13,369 | +€2,064 | +18.3% |
| Taxes | 450/3 | €11,306 | €11,331 | +€25 | +0.2% |
| Remuneration and social security | 454/9 | - | €2,038 | +€2,038 | |
| Other amounts payable | 47/48 | €119,029 | €94,621 | -€24,408 | -20.5% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Remuneration, social security and pensions | 62 | €8,433 | €817 | -€7,616 | -90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,642 | €52,275 | +€14,632 | +38.9% |
| Other operating charges | 640/8 | €4,002 | €4,716 | +€714 | +17.8% |
| Gross operating margin | 9900 | €118,330 | €81,559 | -€36,770 | -31.1% |
| Operating profit (loss) | 9901 | €68,252 | €23,751 | -€44,501 | -65.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11,376 | €11,925 | +€549 | +4.8% |
| Recurring financial charges | 65 | €11,376 | €11,925 | +€549 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €56,876 | €11,826 | -€45,049 | -79.2% |
| Income taxes | 67/77 | €10,808 | €2,830 | -€7,978 | -73.8% |
| Profit (loss) for the period | 9904 | €46,068 | €8,997 | -€37,071 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,068 | €8,997 | -€37,071 | -80.5% |
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.