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 after one year +€347,254
new in 2025: €347,254
- Receivables within one year -€291,275
down €291,275 (-90.2%), from €322,893 to €31,618
of which Other amounts receivable: -€321,525
- Cash -€48,696
down €48,696 (-46.3%), from €105,188 to €56,491
mainly Receivables after one year (-€347,254) and Trade debts (-€968)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€28,747
up €28,747, from -€22,246 to €6,501
- Depreciation -€16,332
down €16,332 (-84.5%), from €19,331 to €3,000
- Other operating charges -€2,582
down €2,582 (-76.6%), from €3,370 to €789
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 | €810,361 | €812,915 | +€2,554 | +0.3% |
| Fixed assets | 21/28 | €378,000 | €375,000 | -€3,000 | -0.8% |
| Tangible fixed assets | 22/27 | €3,000 | €0 | -€3,000 | -100.0% |
| Furniture and vehicles | 24 | €3,000 | €0 | -€3,000 | -100.0% |
| Financial fixed assets | 28 | €375,000 | €375,000 | = | 0.0% |
| Current assets | 29/58 | €432,362 | €437,915 | +€5,554 | +1.3% |
| Amounts receivable after more than one year | 29 | - | €347,254 | +€347,254 | |
| Other amounts receivable | 291 | - | €347,254 | +€347,254 | |
| Stocks and contracts in progress | 3 | €2,552 | €2,552 | = | 0.0% |
| Stocks | 30/36 | €2,552 | €2,552 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €322,893 | €31,618 | -€291,275 | -90.2% |
| Trade receivables | 40 | €1,368 | €31,618 | +€30,250 | +2211.7% |
| Other amounts receivable | 41 | €321,525 | €0 | -€321,525 | -100.0% |
| Cash at bank and in hand | 54/58 | €105,188 | €56,491 | -€48,696 | -46.3% |
| Deferred charges and accrued income | 490/1 | €1,729 | €0 | -€1,729 | -100.0% |
| Total equity and liabilities | 10/49 | €810,361 | €812,915 | +€2,554 | +0.3% |
| Equity | 10/15 | €110,627 | €113,212 | +€2,585 | +2.3% |
| Contributions | 10/11 | €8,193 | €8,193 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,434 | €5,019 | +€2,585 | +106.2% |
| Amounts payable | 17/49 | €699,734 | €699,703 | -€31 | 0.0% |
| Amounts payable after more than one year | 17 | €698,224 | €698,224 | = | 0.0% |
| Other amounts payable | 178/9 | €698,224 | €698,224 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,510 | €1,479 | -€31 | -2.1% |
| Trade debts | 44 | €1,510 | €543 | -€968 | -64.1% |
| Suppliers | 440/4 | €1,510 | €543 | -€968 | -64.1% |
| Taxes, remuneration and social security | 45 | €0 | €937 | +€937 | |
| Taxes | 450/3 | €0 | €937 | +€937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,331 | €3,000 | -€16,332 | -84.5% |
| Other operating charges | 640/8 | €3,370 | €789 | -€2,582 | -76.6% |
| Gross operating margin | 9900 | -€22,246 | €6,501 | +€28,747 | |
| Operating profit (loss) | 9901 | -€44,948 | €2,712 | +€47,660 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €138 | €128 | -€10 | -7.3% |
| Recurring financial charges | 65 | €138 | €128 | -€10 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€45,086 | €2,585 | +€47,670 | |
| Profit (loss) for the period | 9904 | -€45,086 | €2,585 | +€47,670 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,086 | €2,585 | +€47,670 |
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 4 October 2026 via checked.be.