IDEA: 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.
IDEA
Largest movements
- Tangible fixed assets +€89,764
up €89,764 (+65.3%), from €137,404 to €227,168
of which Land and buildings: +€90,181
- Receivables within one year -€47,471
down €47,471 (-33.7%), from €140,848 to €93,377
of which Other amounts receivable: -€82,867
- Cash +€6,193
up €6,193 (+30.3%), from €20,449 to €26,641
mainly Trade debts (+€50,606) and Receivables within one year (+€47,471)
- Trade debts +€50,606
up €50,606 (+9,802%), from €516 to €51,122
- Debts after one year -€12,302
down €12,302 (-47.3%), from €26,023 to €13,721
- Profit (loss) carried forward +€9,163
up €9,163 (+3.8%), from €241,463 to €250,626
- Tax, wage and social debts +€5,394
up €5,394 (+20.4%), from €26,435 to €31,829
of which Remuneration and social security: +€4,757
- Financial income -€19,653
no longer reported in 2025 (was €19,653)
- Staff costs +€8,442
up €8,442 (+15.4%), from €54,642 to €63,083
- Taxes +€2,624
new in 2025: €2,624
- Gross operating margin +€1,865
up €1,865 (+2.1%), from €87,510 to €89,375
- Financial charges -€1,567
down €1,567 (-56.1%), from €2,791 to €1,224
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 | €362,038 | €412,583 | +€50,545 | +14.0% |
| Fixed assets | 21/28 | €199,576 | €290,810 | +€91,234 | +45.7% |
| Tangible fixed assets | 22/27 | €137,404 | €227,168 | +€89,764 | +65.3% |
| Land and buildings | 22 | €136,987 | €227,168 | +€90,181 | +65.8% |
| Furniture and vehicles | 24 | €417 | - | -€417 | |
| Financial fixed assets | 28 | €62,172 | €63,642 | +€1,470 | +2.4% |
| Current assets | 29/58 | €162,463 | €121,774 | -€40,689 | -25.0% |
| Amounts receivable within one year | 40/41 | €140,848 | €93,377 | -€47,471 | -33.7% |
| Trade receivables | 40 | €19,360 | €54,756 | +€35,396 | +183% |
| Other amounts receivable | 41 | €121,488 | €38,622 | -€82,867 | -68.2% |
| Cash at bank and in hand | 54/58 | €20,449 | €26,641 | +€6,193 | +30.3% |
| Deferred charges and accrued income | 490/1 | €1,166 | €1,755 | +€589 | +50.5% |
| Total equity and liabilities | 10/49 | €362,038 | €412,583 | +€50,545 | +14.0% |
| Equity | 10/15 | €281,914 | €291,077 | +€9,163 | +3.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,859 | €21,859 | = | 0.0% |
| Distributable reserves | 133 | €21,859 | €21,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €241,463 | €250,626 | +€9,163 | +3.8% |
| Amounts payable | 17/49 | €80,124 | €121,507 | +€41,382 | +51.6% |
| Amounts payable after more than one year | 17 | €26,023 | €13,721 | -€12,302 | -47.3% |
| Financial debts | 170/4 | €26,023 | €13,721 | -€12,302 | -47.3% |
| Amounts payable within one year | 42/48 | €54,101 | €107,785 | +€53,684 | +99.2% |
| Current portion of amounts payable after more than one year | 42 | €11,963 | €12,302 | +€339 | +2.8% |
| Trade debts | 44 | €516 | €51,122 | +€50,606 | +9,802% |
| Suppliers | 440/4 | €516 | €51,122 | +€50,606 | +9,802% |
| Taxes, remuneration and social security | 45 | €26,435 | €31,829 | +€5,394 | +20.4% |
| Taxes | 450/3 | €18,111 | €18,748 | +€637 | +3.5% |
| Remuneration and social security | 454/9 | €8,324 | €13,081 | +€4,757 | +57.1% |
| Other amounts payable | 47/48 | €15,188 | €12,532 | -€2,656 | -17.5% |
| Non-recurring operating income | 76A | €252 | €322 | +€70 | +27.7% |
| Remuneration, social security and pensions | 62 | €54,642 | €63,083 | +€8,442 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,319 | €10,576 | +€1,257 | +13.5% |
| Other operating charges | 640/8 | €2,426 | €2,705 | +€279 | +11.5% |
| Gross operating margin | 9900 | €87,510 | €89,375 | +€1,865 | +2.1% |
| Operating profit (loss) | 9901 | €21,124 | €13,011 | -€8,113 | -38.4% |
| Financial income | 75/76B | €19,653 | - | -€19,653 | |
| Recurring financial income | 75 | €19,653 | - | -€19,653 | |
| Financial charges | 65/66B | €2,791 | €1,224 | -€1,567 | -56.1% |
| Recurring financial charges | 65 | €2,791 | €1,224 | -€1,567 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €37,986 | €11,787 | -€26,199 | -69.0% |
| Income taxes | 67/77 | - | €2,624 | +€2,624 | |
| Profit (loss) for the period | 9904 | €37,986 | €9,163 | -€28,823 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,986 | €9,163 | -€28,823 | -75.9% |
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 13 October 2026 via checked.be.