IDEA CASA: 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 CASA
Largest movements
- Receivables within one year -€6,886
down €6,886 (-24.3%), from €28,311 to €21,425
- Stocks and contracts -€3,566
down €3,566 (-69.7%), from €5,116 to €1,550
- Tangible fixed assets -€1,553
down €1,553 (-10.3%), from €15,072 to €13,519
of which Furniture and vehicles: -€1,103
- Trade debts -€15,584
down €15,584 (-76.8%), from €20,284 to €4,701
- Other debts +€5,475
up €5,475 (+161%), from €3,396 to €8,872
- Tax, wage and social debts -€2,613
down €2,613 (-67.5%), from €3,873 to €1,260
- Profit (loss) carried forward +€1,060
up €1,060 (+7.0%), from €15,222 to €16,282
- Taxes -€2,069
down €2,069 (-65.8%), from €3,143 to €1,074
- Other operating charges +€775
up €775 (+221%), from €351 to €1,126
- Depreciation +€345
up €345 (+7.4%), from €4,650 to €4,994
- Gross operating margin +€160
up €160 (+1.8%), from €9,075 to €9,235
- Financial charges -€95
down €95 (-26.0%), from €366 to €271
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 | €62,252 | €50,590 | -€11,662 | -18.7% |
| Formation expenses | 20 | €876 | €876 | = | 0.0% |
| Fixed assets | 21/28 | €15,072 | €13,519 | -€1,553 | -10.3% |
| Tangible fixed assets | 22/27 | €15,072 | €13,519 | -€1,553 | -10.3% |
| Plant, machinery and equipment | 23 | €4,500 | €4,050 | -€450 | -10.0% |
| Furniture and vehicles | 24 | €10,572 | €9,469 | -€1,103 | -10.4% |
| Current assets | 29/58 | €46,304 | €36,194 | -€10,109 | -21.8% |
| Stocks and contracts in progress | 3 | €5,116 | €1,550 | -€3,566 | -69.7% |
| Stocks | 30/36 | €5,116 | €1,550 | -€3,566 | -69.7% |
| Amounts receivable within one year | 40/41 | €28,311 | €21,425 | -€6,886 | -24.3% |
| Trade receivables | 40 | €28,311 | €21,425 | -€6,886 | -24.3% |
| Cash at bank and in hand | 54/58 | €12,878 | €13,220 | +€342 | +2.7% |
| Total equity and liabilities | 10/49 | €62,252 | €50,590 | -€11,662 | -18.7% |
| Equity | 10/15 | €34,698 | €35,757 | +€1,060 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €876 | €876 | = | 0.0% |
| Non-distributable reserves | 130/1 | €876 | €876 | = | 0.0% |
| Legal reserve | 130 | €876 | €876 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,222 | €16,282 | +€1,060 | +7.0% |
| Amounts payable | 17/49 | €27,554 | €14,832 | -€12,722 | -46.2% |
| Amounts payable within one year | 42/48 | €27,554 | €14,832 | -€12,722 | -46.2% |
| Trade debts | 44 | €20,284 | €4,701 | -€15,584 | -76.8% |
| Suppliers | 440/4 | €20,284 | €4,701 | -€15,584 | -76.8% |
| Taxes, remuneration and social security | 45 | €3,873 | €1,260 | -€2,613 | -67.5% |
| Taxes | 450/3 | €3,873 | €1,260 | -€2,613 | -67.5% |
| Other amounts payable | 47/48 | €3,396 | €8,872 | +€5,475 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,650 | €4,994 | +€345 | +7.4% |
| Other operating charges | 640/8 | €351 | €1,126 | +€775 | +221% |
| Non-recurring operating charges | 66A | - | €896 | +€896 | |
| Gross operating margin | 9900 | €9,075 | €9,235 | +€160 | +1.8% |
| Operating profit (loss) | 9901 | €4,074 | €2,219 | -€1,856 | -45.5% |
| Financial income | 75/76B | €130 | €186 | +€56 | +43.5% |
| Recurring financial income | 75 | €130 | €186 | +€56 | +43.5% |
| Financial charges | 65/66B | €366 | €271 | -€95 | -26.0% |
| Recurring financial charges | 65 | €366 | €271 | -€95 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €3,838 | €2,134 | -€1,704 | -44.4% |
| Income taxes | 67/77 | €3,143 | €1,074 | -€2,069 | -65.8% |
| Profit (loss) for the period | 9904 | €694 | €1,060 | +€365 | +52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €694 | €1,060 | +€365 | +52.6% |
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 21 October 2026 via checked.be.