IDEA.COM: 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.COM
Largest movements
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Stocks and contracts +€13,042
up €13,042 (+67.3%), from €19,383 to €32,426
- Receivables within one year +€9,724
up €9,724 (+154.5%), from €6,292 to €16,016
of which Trade receivables: +€7,838
- Cash +€9,374
up €9,374 (+64.6%), from €14,510 to €23,885
mainly Current investments (+€40,000) and Other debts (+€14,988)
- Tangible fixed assets +€2,749
new in 2025: €2,749
- Profit (loss) carried forward -€22,023
down €22,023 (-92.6%), from €23,792 to €1,769
- Other debts +€14,988
up €14,988 (+54.8%), from €27,356 to €42,343
- Tax, wage and social debts +€6,682
up €6,682 (+114.3%), from €5,846 to €12,527
of which Taxes: +€3,963
- Trade debts -€1,157
down €1,157 (-46.3%), from €2,497 to €1,340
- Staff costs +€11,282
up €11,282 (+1204.1%), from €937 to €12,219
- Gross operating margin -€6,905
down €6,905 (-407.0%), from -€1,697 to -€8,602
- Financial charges +€657
up €657 (+84.2%), from €781 to €1,438
- Depreciation +€215
new in 2025: €215
- Financial income -€171
down €171 (-19.2%), from €892 to €721
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 | €80,391 | €78,880 | -€1,511 | -1.9% |
| Fixed assets | 21/28 | €205 | €5,654 | +€5,449 | +2657.9% |
| Tangible fixed assets | 22/27 | - | €2,749 | +€2,749 | |
| Other tangible fixed assets | 26 | - | €2,749 | +€2,749 | |
| Financial fixed assets | 28 | €205 | €2,905 | +€2,700 | +1317.1% |
| Current assets | 29/58 | €80,186 | €73,226 | -€6,960 | -8.7% |
| Stocks and contracts in progress | 3 | €19,383 | €32,426 | +€13,042 | +67.3% |
| Stocks | 30/36 | €19,383 | €32,426 | +€13,042 | +67.3% |
| Amounts receivable within one year | 40/41 | €6,292 | €16,016 | +€9,724 | +154.5% |
| Trade receivables | 40 | €4,484 | €12,322 | +€7,838 | +174.8% |
| Other amounts receivable | 41 | €1,808 | €3,694 | +€1,886 | +104.3% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €14,510 | €23,885 | +€9,374 | +64.6% |
| Deferred charges and accrued income | 490/1 | - | €900 | +€900 | |
| Total equity and liabilities | 10/49 | €80,391 | €78,880 | -€1,511 | -1.9% |
| Equity | 10/15 | €44,692 | €22,669 | -€22,023 | -49.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,792 | €1,769 | -€22,023 | -92.6% |
| Amounts payable | 17/49 | €35,698 | €56,211 | +€20,512 | +57.5% |
| Amounts payable within one year | 42/48 | €35,698 | €56,211 | +€20,512 | +57.5% |
| Trade debts | 44 | €2,497 | €1,340 | -€1,157 | -46.3% |
| Suppliers | 440/4 | €2,497 | €1,340 | -€1,157 | -46.3% |
| Taxes, remuneration and social security | 45 | €5,846 | €12,527 | +€6,682 | +114.3% |
| Taxes | 450/3 | €5,101 | €9,064 | +€3,963 | +77.7% |
| Remuneration and social security | 454/9 | €745 | €3,464 | +€2,719 | +364.9% |
| Other amounts payable | 47/48 | €27,356 | €42,343 | +€14,988 | +54.8% |
| Remuneration, social security and pensions | 62 | €937 | €12,219 | +€11,282 | +1204.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €215 | +€215 | |
| Other operating charges | 640/8 | €300 | €270 | -€30 | -10.0% |
| Gross operating margin | 9900 | -€1,697 | -€8,602 | -€6,905 | -407.0% |
| Operating profit (loss) | 9901 | -€2,934 | -€21,306 | -€18,372 | -626.3% |
| Financial income | 75/76B | €892 | €721 | -€171 | -19.2% |
| Recurring financial income | 75 | €892 | €721 | -€171 | -19.2% |
| Financial charges | 65/66B | €781 | €1,438 | +€657 | +84.2% |
| Recurring financial charges | 65 | €781 | €1,438 | +€657 | +84.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,822 | -€22,023 | -€19,201 | -680.4% |
| Profit (loss) for the period | 9904 | -€2,822 | -€22,023 | -€19,201 | -680.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,822 | -€22,023 | -€19,201 | -680.4% |
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 28 September 2026 via checked.be.