IDE-ART: 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.
IDE-ART
Largest movements
- Cash -€7,366
down €7,366 (-82.0%), from €8,985 to €1,619
mainly Net result for the year (-€2,061) and Receivables within one year (-€2,025)
- Receivables within one year +€2,025
up €2,025 (+172.6%), from €1,173 to €3,198
of which Trade receivables: +€3,099
- Profit (loss) carried forward -€2,061
down €2,061 (-532.3%), from -€387 to -€2,449
- Debts after one year -€1,714
down €1,714 (-40.0%), from €4,286 to €2,571
- Other debts -€1,500
no longer reported in 2025 (was €1,500)
- Trade debts +€1,364
new in 2025: €1,364
- Provisions -€889
down €889 (-30.9%), from €2,872 to €1,983
- Purchases and services +€11,120
up €11,120 (+67.6%), from €16,442 to €27,562
- Turnover +€5,620
up €5,620 (+26.5%), from €21,185 to €26,805
- Depreciation -€5,396
no longer reported in 2025 (was €5,396)
- Gross operating margin -€3,820
down €3,820 (-80.6%), from €4,743 to €922
- Staff costs +€2,454
new in 2025: €2,454
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 | €16,378 | €11,038 | -€5,340 | -32.6% |
| Fixed assets | 21/28 | €6,220 | €6,220 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,220 | €6,220 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,209 | €5,209 | = | 0.0% |
| Furniture and vehicles | 24 | €1,011 | €1,011 | = | 0.0% |
| Current assets | 29/58 | €10,158 | €4,817 | -€5,340 | -52.6% |
| Amounts receivable within one year | 40/41 | €1,173 | €3,198 | +€2,025 | +172.6% |
| Trade receivables | 40 | - | €3,099 | +€3,099 | |
| Other amounts receivable | 41 | €1,173 | €100 | -€1,074 | -91.5% |
| Cash at bank and in hand | 54/58 | €8,985 | €1,619 | -€7,366 | -82.0% |
| Total equity and liabilities | 10/49 | €16,378 | €11,038 | -€5,340 | -32.6% |
| Equity | 10/15 | €4,413 | €2,351 | -€2,061 | -46.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,800 | €1,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€387 | -€2,449 | -€2,061 | -532.3% |
| Provisions and deferred taxes | 16 | €2,872 | €1,983 | -€889 | -30.9% |
| Provisions for liabilities and charges | 160/5 | €2,872 | €1,983 | -€889 | -30.9% |
| Taxes | 161 | €889 | - | -€889 | |
| Other liabilities and charges | 164/5 | €1,983 | €1,983 | = | 0.0% |
| Amounts payable | 17/49 | €9,094 | €6,703 | -€2,390 | -26.3% |
| Amounts payable after more than one year | 17 | €4,286 | €2,571 | -€1,714 | -40.0% |
| Other amounts payable | 178/9 | €4,286 | €2,571 | -€1,714 | -40.0% |
| Amounts payable within one year | 42/48 | €4,808 | €4,132 | -€676 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €3,308 | €2,768 | -€540 | -16.3% |
| Trade debts | 44 | - | €1,364 | +€1,364 | |
| Suppliers | 440/4 | - | €1,364 | +€1,364 | |
| Other amounts payable | 47/48 | €1,500 | - | -€1,500 | |
| Turnover | 70 | €21,185 | €26,805 | +€5,620 | +26.5% |
| Non-recurring operating income | 76A | - | €1,680 | +€1,680 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,442 | €27,562 | +€11,120 | +67.6% |
| Remuneration, social security and pensions | 62 | - | €2,454 | +€2,454 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,396 | - | -€5,396 | |
| Other operating charges | 640/8 | €239 | €475 | +€237 | +99.1% |
| Gross operating margin | 9900 | €4,743 | €922 | -€3,820 | -80.6% |
| Operating profit (loss) | 9901 | -€892 | -€2,007 | -€1,115 | -124.9% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€930 | -€2,061 | -€1,131 | -121.6% |
| Income taxes | 67/77 | €13 | - | -€13 | |
| Profit (loss) for the period | 9904 | -€944 | -€2,061 | -€1,118 | -118.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€944 | -€2,061 | -€1,118 | -118.5% |
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 12 October 2026 via checked.be.