IDEA: what changed
Two fiscal 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.
IDEA
Largest movements
- Receivables within one year +€16,420
up €16,420 (+22.3%), from €73,625 to €90,045
of which Other amounts receivable: +€18,947
- Cash -€6,124
down €6,124 (-93.0%), from €6,584 to €460
mainly Receivables within one year (-€16,420) and Tax, wage and social debts (-€4,048)
- Tangible fixed assets -€4,172
down €4,172 (-11.5%), from €36,324 to €32,152
of which Other tangible fixed assets: -€5,000
- Reserves +€7,809
up €7,809 (+8.0%), from €97,952 to €105,761
of which Distributable reserves: +€7,809
- Tax, wage and social debts -€4,048
down €4,048 (-21.0%), from €19,272 to €15,224
- Gross operating margin -€19,233
down €19,233 (-59.3%), from €32,411 to €13,178
- Taxes -€7,141
down €7,141 (-64.3%), from €11,113 to €3,972
- Other operating charges -€1,554
down €1,554 (-54.7%), from €2,841 to €1,286
- Financial charges -€683
down €683 (-42.9%), from €1,592 to €909
- Financial income +€418
up €418 (+5.5%), from €7,656 to €8,075
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 | €292,929 | €299,053 | +€6,124 | +2.1% |
| Fixed assets | 21/28 | €36,478 | €32,306 | -€4,172 | -11.4% |
| Tangible fixed assets | 22/27 | €36,324 | €32,152 | -€4,172 | -11.5% |
| Land and buildings | 22 | €1,376 | €869 | -€507 | -36.9% |
| Furniture and vehicles | 24 | €391 | €2,724 | +€2,334 | +597.6% |
| Leasing and similar rights | 25 | €1,646 | €648 | -€998 | -60.6% |
| Other tangible fixed assets | 26 | €32,911 | €27,911 | -€5,000 | -15.2% |
| Financial fixed assets | 28 | €154 | €154 | = | 0.0% |
| Current assets | 29/58 | €256,451 | €266,747 | +€10,296 | +4.0% |
| Amounts receivable after more than one year | 29 | €170,000 | €170,000 | = | 0.0% |
| Other amounts receivable | 291 | €170,000 | €170,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €73,625 | €90,045 | +€16,420 | +22.3% |
| Trade receivables | 40 | €25,656 | €23,129 | -€2,527 | -9.8% |
| Other amounts receivable | 41 | €47,969 | €66,916 | +€18,947 | +39.5% |
| Cash at bank and in hand | 54/58 | €6,584 | €460 | -€6,124 | -93.0% |
| Deferred charges and accrued income | 490/1 | €6,242 | €6,242 | = | 0.0% |
| Total equity and liabilities | 10/49 | €292,929 | €299,053 | +€6,124 | +2.1% |
| Equity | 10/15 | €162,352 | €170,161 | +€7,809 | +4.8% |
| Contributions | 10/11 | €64,400 | €64,400 | = | 0.0% |
| Capital | 10 | €64,400 | €64,400 | = | 0.0% |
| Issued capital | 100 | €64,400 | €64,400 | = | 0.0% |
| Reserves | 13 | €97,952 | €105,761 | +€7,809 | +8.0% |
| Non-distributable reserves | 130/1 | €3,598 | €3,598 | = | 0.0% |
| Legal reserve | 130 | €3,598 | €3,598 | = | 0.0% |
| Distributable reserves | 133 | €94,353 | €102,163 | +€7,809 | +8.3% |
| Amounts payable | 17/49 | €130,577 | €128,892 | -€1,685 | -1.3% |
| Amounts payable within one year | 42/48 | €130,577 | €128,892 | -€1,685 | -1.3% |
| Trade debts | 44 | €13,562 | €14,925 | +€1,363 | +10.0% |
| Suppliers | 440/4 | €13,562 | €14,925 | +€1,363 | +10.0% |
| Taxes, remuneration and social security | 45 | €19,272 | €15,224 | -€4,048 | -21.0% |
| Taxes | 450/3 | €19,272 | €15,224 | -€4,048 | -21.0% |
| Other amounts payable | 47/48 | €97,743 | €98,743 | +€1,000 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,949 | €7,277 | +€328 | +4.7% |
| Other operating charges | 640/8 | €2,841 | €1,286 | -€1,554 | -54.7% |
| Gross operating margin | 9900 | €32,411 | €13,178 | -€19,233 | -59.3% |
| Operating profit (loss) | 9901 | €22,622 | €4,615 | -€18,007 | -79.6% |
| Financial income | 75/76B | €7,656 | €8,075 | +€418 | +5.5% |
| Recurring financial income | 75 | €7,656 | €8,075 | +€418 | +5.5% |
| Financial charges | 65/66B | €1,592 | €909 | -€683 | -42.9% |
| Recurring financial charges | 65 | €1,592 | €909 | -€683 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €28,686 | €11,781 | -€16,905 | -58.9% |
| Income taxes | 67/77 | €11,113 | €3,972 | -€7,141 | -64.3% |
| Profit (loss) for the period | 9904 | €17,573 | €7,809 | -€9,764 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,573 | €7,809 | -€9,764 | -55.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.