IDEA-BELGIUM: 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-BELGIUM
Largest movements
- Tangible fixed assets -€8,468
down €8,468 (-6.5%), from €130,739 to €122,271
- Other debts -€9,758
down €9,758 (-22.7%), from €43,061 to €33,303
- Financial charges +€524
up €524 (+20.4%), from €2,566 to €3,091
- Gross operating margin +€519
up €519 (+4.0%), from €13,028 to €13,546
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,944 | €122,321 | -€8,623 | -6.6% |
| Fixed assets | 21/28 | €130,739 | €122,271 | -€8,468 | -6.5% |
| Tangible fixed assets | 22/27 | €130,739 | €122,271 | -€8,468 | -6.5% |
| Land and buildings | 22 | €130,739 | €122,271 | -€8,468 | -6.5% |
| Current assets | 29/58 | €205 | €50 | -€155 | -75.8% |
| Cash at bank and in hand | 54/58 | €205 | €50 | -€155 | -75.8% |
| Total equity and liabilities | 10/49 | €130,944 | €122,321 | -€8,623 | -6.6% |
| Equity | 10/15 | €85,295 | €85,742 | +€447 | +0.5% |
| Contributions | 10/11 | €79,860 | €79,860 | = | 0.0% |
| Capital | 10 | €79,860 | €79,860 | = | 0.0% |
| Issued capital | 100 | €79,860 | €79,860 | = | 0.0% |
| Reserves | 13 | €5,435 | €5,882 | +€447 | +8.2% |
| Non-distributable reserves | 130/1 | €542 | €565 | +€22 | +4.1% |
| Legal reserve | 130 | €542 | €565 | +€22 | +4.1% |
| Distributable reserves | 133 | €4,893 | €5,318 | +€425 | +8.7% |
| Amounts payable | 17/49 | €45,649 | €36,578 | -€9,070 | -19.9% |
| Amounts payable within one year | 42/48 | €43,106 | €33,516 | -€9,590 | -22.2% |
| Taxes, remuneration and social security | 45 | €46 | €213 | +€167 | +366% |
| Taxes | 450/3 | €46 | €213 | +€167 | +366% |
| Other amounts payable | 47/48 | €43,061 | €33,303 | -€9,758 | -22.7% |
| Accrued charges and deferred income | 492/3 | €2,542 | €3,062 | +€520 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,358 | €8,468 | +€110 | +1.3% |
| Other operating charges | 640/8 | €1,327 | €1,373 | +€46 | +3.5% |
| Gross operating margin | 9900 | €13,028 | €13,546 | +€519 | +4.0% |
| Operating profit (loss) | 9901 | €3,342 | €3,705 | +€363 | +10.9% |
| Financial charges | 65/66B | €2,566 | €3,091 | +€524 | +20.4% |
| Recurring financial charges | 65 | €2,566 | €3,091 | +€524 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €776 | €615 | -€161 | -20.8% |
| Income taxes | 67/77 | €46 | €167 | +€122 | +266% |
| Profit (loss) for the period | 9904 | €730 | €447 | -€283 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €730 | €447 | -€283 | -38.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.