IDE - VAN GHELUWE: what changed
What changed
IDE - VAN GHELUWE
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
filed annual accounts (NBB)
Net result for the year
€100,996
2025 · €96,805+€4,192
Equity
€805,277
2025 · €804,281+€996
Cash
€39,024
2025 · €17,397+€21,627
Balance sheet total
€1.1m
2025 · €1.1m+€21,985
Largest movements
Assets
- Cash +€21,627
up €21,627 (+124%), from €17,397 to €39,024
mainly Net result for the year (+€100,996) and Other debts (+€70,131)
Equity and liabilities
- Other debts +€70,131
up €70,131 (+44.8%), from €156,630 to €226,761
- Accrued charges and deferred income -€50,000
down €50,000 (-34.7%), from €143,996 to €93,996
Income statement
- Gross operating margin +€32,318
up €32,318 (+29.1%), from €111,051 to €143,369
- Financial income -€23,943
down €23,943 (-99.8%), from €23,985 to €42
- Taxes +€10,081
up €10,081 (+32.7%), from €30,873 to €40,954
- Depreciation -€5,932
down €5,932 (-95.1%), from €6,236 to €305
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€96,805
Gross operating margin
+€32,318
Depreciation
+€5,932
Other operating charges
-€33
Financial income
-€23,943
Financial charges
-€1
Taxes
-€10,081
Result 2026
€100,996
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€121,627
Investment
€0
Financing
-€100,000
Cash 2025
€17,397
From operations (derived)
+€121,627
Net result for the year
+€100,996
Depreciation
+€305
Receivables within one year
-€848
Smaller working-capital items
+€253
Tax, wage and social debts
+€789
Other debts
+€70,131
Accrued charges and deferred income
-€50,000
Financing
-€100,000
Contributions, distributions and other
-€100,000
Cash 2026
€39,024
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,117,097 | €1,139,082 | +€21,985 | +2.0% |
| Fixed assets | 21/28 | €1,099,205 | €1,098,900 | -€305 | 0.0% |
| Tangible fixed assets | 22/27 | €305 | €0 | -€305 | -100% |
| Furniture and vehicles | 24 | €305 | €0 | -€305 | -100% |
| Financial fixed assets | 28 | €1,098,900 | €1,098,900 | = | 0.0% |
| Current assets | 29/58 | €17,892 | €40,182 | +€22,289 | +125% |
| Amounts receivable within one year | 40/41 | €310 | €1,158 | +€848 | +273% |
| Other amounts receivable | 41 | €310 | €1,158 | +€848 | +273% |
| Cash at bank and in hand | 54/58 | €17,397 | €39,024 | +€21,627 | +124% |
| Deferred charges and accrued income | 490/1 | €185 | €0 | -€185 | -100% |
| Total equity and liabilities | 10/49 | €1,117,097 | €1,139,082 | +€21,985 | +2.0% |
| Equity | 10/15 | €804,281 | €805,277 | +€996 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €783,588 | €784,584 | +€996 | +0.1% |
| Non-distributable reserves | 130/1 | €14,700 | €14,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,700 | €14,700 | = | 0.0% |
| Distributable reserves | 133 | €768,888 | €769,884 | +€996 | +0.1% |
| Profit (loss) carried forward | 14 | €2,093 | €2,093 | = | 0.0% |
| Amounts payable | 17/49 | €312,816 | €333,804 | +€20,988 | +6.7% |
| Amounts payable within one year | 42/48 | €168,820 | €239,808 | +€70,988 | +42.0% |
| Trade debts | 44 | €1,076 | €1,144 | +€68 | +6.3% |
| Suppliers | 440/4 | €1,076 | €1,144 | +€68 | +6.3% |
| Taxes, remuneration and social security | 45 | €11,114 | €11,903 | +€789 | +7.1% |
| Taxes | 450/3 | €11,114 | €11,903 | +€789 | +7.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €156,630 | €226,761 | +€70,131 | +44.8% |
| Accrued charges and deferred income | 492/3 | €143,996 | €93,996 | -€50,000 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,236 | €305 | -€5,932 | -95.1% |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Gross operating margin | 9900 | €111,051 | €143,369 | +€32,318 | +29.1% |
| Operating profit (loss) | 9901 | €103,721 | €141,938 | +€38,217 | +36.8% |
| Financial income | 75/76B | €23,985 | €42 | -€23,943 | -99.8% |
| Recurring financial income | 75 | €23,985 | €42 | -€23,943 | -99.8% |
| Financial charges | 65/66B | €28 | €29 | +€1 | +5.3% |
| Recurring financial charges | 65 | €28 | €29 | +€1 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €127,678 | €141,951 | +€14,273 | +11.2% |
| Income taxes | 67/77 | €30,873 | €40,954 | +€10,081 | +32.7% |
| Profit (loss) for the period | 9904 | €96,805 | €100,996 | +€4,192 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €96,805 | €100,996 | +€4,192 | +4.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.