Ide@l Solution: 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@l Solution
Largest movements
- Cash -€8,317
down €8,317 (-5.3%), from €158,058 to €149,741
mainly Contributions, distributions and other (-€135,944) and Tax, wage and social debts (-€7,111)
- Tangible fixed assets -€5,105
down €5,105 (-26.3%), from €19,442 to €14,337
- Tax, wage and social debts -€7,111
down €7,111 (-40.3%), from €17,634 to €10,523
- Other debts -€6,910
down €6,910 (-4.9%), from €140,893 to €133,984
- Gross operating margin -€7,026
down €7,026 (-3.7%), from €189,982 to €182,956
- Taxes -€2,141
down €2,141 (-4.9%), from €43,592 to €41,451
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 | €181,671 | €166,881 | -€14,790 | -8.1% |
| Fixed assets | 21/28 | €21,122 | €16,017 | -€5,105 | -24.2% |
| Tangible fixed assets | 22/27 | €19,442 | €14,337 | -€5,105 | -26.3% |
| Furniture and vehicles | 24 | €19,442 | €14,337 | -€5,105 | -26.3% |
| Financial fixed assets | 28 | €1,680 | €1,680 | = | 0.0% |
| Current assets | 29/58 | €160,549 | €150,865 | -€9,685 | -6.0% |
| Amounts receivable within one year | 40/41 | €1,535 | - | -€1,535 | |
| Other amounts receivable | 41 | €1,535 | - | -€1,535 | |
| Cash at bank and in hand | 54/58 | €158,058 | €149,741 | -€8,317 | -5.3% |
| Deferred charges and accrued income | 490/1 | €957 | €1,124 | +€167 | +17.5% |
| Total equity and liabilities | 10/49 | €181,671 | €166,881 | -€14,790 | -8.1% |
| Equity | 10/15 | €22,308 | €22,308 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,708 | €3,708 | = | 0.0% |
| Distributable reserves | 133 | €3,708 | €3,708 | = | 0.0% |
| Amounts payable | 17/49 | €159,364 | €144,574 | -€14,790 | -9.3% |
| Amounts payable within one year | 42/48 | €159,364 | €144,574 | -€14,790 | -9.3% |
| Trade debts | 44 | €836 | €67 | -€769 | -92.0% |
| Suppliers | 440/4 | €836 | €67 | -€769 | -92.0% |
| Taxes, remuneration and social security | 45 | €17,634 | €10,523 | -€7,111 | -40.3% |
| Taxes | 450/3 | €17,634 | €10,523 | -€7,111 | -40.3% |
| Other amounts payable | 47/48 | €140,893 | €133,984 | -€6,910 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,105 | €5,105 | = | 0.0% |
| Other operating charges | 640/8 | €510 | €751 | +€242 | +47.4% |
| Gross operating margin | 9900 | €189,982 | €182,956 | -€7,026 | -3.7% |
| Operating profit (loss) | 9901 | €184,367 | €177,099 | -€7,268 | -3.9% |
| Financial income | 75/76B | €239 | €594 | +€354 | +148% |
| Recurring financial income | 75 | €239 | €594 | +€354 | +148% |
| Financial charges | 65/66B | €121 | €297 | +€176 | +146% |
| Recurring financial charges | 65 | €121 | €297 | +€176 | +146% |
| Profit (loss) for the period before taxes | 9903 | €184,485 | €177,396 | -€7,090 | -3.8% |
| Income taxes | 67/77 | €43,592 | €41,451 | -€2,141 | -4.9% |
| Profit (loss) for the period | 9904 | €140,893 | €135,944 | -€4,949 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €140,893 | €135,944 | -€4,949 | -3.5% |
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 16 October 2026 via checked.be.