Idea 4 Construction: 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 4 Construction
Largest movements
- Stocks and contracts +€190,980
up €190,980 (+57.2%), from €333,740 to €524,720
- Tangible fixed assets -€11,048
down €11,048 (-21.1%), from €52,477 to €41,429
of which Plant, machinery and equipment: -€7,312
- Receivables within one year +€6,607
up €6,607 (+467%), from €1,416 to €8,022
of which Trade receivables: +€6,607
- Debts after one year +€184,431
up €184,431 (+87.2%), from €211,392 to €395,823
of which Financial debts: +€184,431
- Other debts +€16,127
up €16,127 (+8.9%), from €182,107 to €198,233
- Reserves -€6,632
down €6,632 (-100%), from €6,632 to €0
- Financial charges +€10,931
up €10,931 (+712%), from €1,535 to €12,466
- Gross operating margin -€6,810
down €6,810 (-32.6%), from €20,892 to €14,082
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 | €403,756 | €587,113 | +€183,357 | +45.4% |
| Fixed assets | 21/28 | €52,727 | €41,679 | -€11,048 | -21.0% |
| Tangible fixed assets | 22/27 | €52,477 | €41,429 | -€11,048 | -21.1% |
| Plant, machinery and equipment | 23 | €32,839 | €25,527 | -€7,312 | -22.3% |
| Other tangible fixed assets | 26 | €19,638 | €15,902 | -€3,736 | -19.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €351,029 | €545,434 | +€194,405 | +55.4% |
| Stocks and contracts in progress | 3 | €333,740 | €524,720 | +€190,980 | +57.2% |
| Stocks | 30/36 | €333,740 | €524,720 | +€190,980 | +57.2% |
| Amounts receivable within one year | 40/41 | €1,416 | €8,022 | +€6,607 | +467% |
| Trade receivables | 40 | €1,416 | €8,022 | +€6,607 | +467% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,608 | €4,447 | +€1,839 | +70.5% |
| Deferred charges and accrued income | 490/1 | €13,265 | €8,244 | -€5,021 | -37.9% |
| Total equity and liabilities | 10/49 | €403,756 | €587,113 | +€183,357 | +45.4% |
| Equity | 10/15 | -€2,313 | -€12,351 | -€10,039 | -434% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,632 | €0 | -€6,632 | -100% |
| Distributable reserves | 133 | €6,632 | €0 | -€6,632 | -100% |
| Profit (loss) carried forward | 14 | -€27,545 | -€30,951 | -€3,406 | -12.4% |
| Amounts payable | 17/49 | €406,068 | €599,464 | +€193,396 | +47.6% |
| Amounts payable after more than one year | 17 | €211,392 | €395,823 | +€184,431 | +87.2% |
| Financial debts | 170/4 | €186,392 | €370,823 | +€184,431 | +98.9% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €194,677 | €203,641 | +€8,964 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €5,515 | €1,392 | -€4,123 | -74.8% |
| Trade debts | 44 | €4,844 | €483 | -€4,360 | -90.0% |
| Suppliers | 440/4 | €4,844 | €483 | -€4,360 | -90.0% |
| Taxes, remuneration and social security | 45 | €2,212 | €3,533 | +€1,321 | +59.7% |
| Taxes | 450/3 | €2,212 | €3,533 | +€1,321 | +59.7% |
| Other amounts payable | 47/48 | €182,107 | €198,233 | +€16,127 | +8.9% |
| Non-recurring operating income | 76A | €17,195 | €10,398 | -€6,796 | -39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,606 | €10,401 | -€205 | -1.9% |
| Other operating charges | 640/8 | €1,078 | €1,095 | +€18 | +1.6% |
| Gross operating margin | 9900 | €20,892 | €14,082 | -€6,810 | -32.6% |
| Operating profit (loss) | 9901 | €9,209 | €2,586 | -€6,622 | -71.9% |
| Financial income | 75/76B | €88 | €17 | -€71 | -80.6% |
| Recurring financial income | 75 | €88 | €17 | -€71 | -80.6% |
| Financial charges | 65/66B | €1,535 | €12,466 | +€10,931 | +712% |
| Recurring financial charges | 65 | €1,535 | €12,466 | +€10,931 | +712% |
| Profit (loss) for the period before taxes | 9903 | €7,762 | -€9,862 | -€17,624 | |
| Income taxes | 67/77 | €193 | €176 | -€17 | -8.6% |
| Profit (loss) for the period | 9904 | €7,569 | -€10,039 | -€17,608 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,569 | -€10,039 | -€17,608 |
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 14 October 2026 via checked.be.