IDEA Company: 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 Company
Largest movements
- Cash +€30,993
up €30,993 (+121%), from €25,693 to €56,686
mainly Net result for the year (+€168,687) and Receivables within one year (+€22,166)
- Receivables within one year -€22,166
down €22,166 (-6.0%), from €371,507 to €349,341
of which Other amounts receivable: -€13,736
- Current portion of long-term debt -€29,865
down €29,865 (-55.1%), from €54,225 to €24,361
- Reserves +€14,000
up €14,000 (+2.4%), from €584,000 to €598,000
of which Distributable reserves: +€14,000
- Tax, wage and social debts +€11,927
up €11,927 (+36.6%), from €32,563 to €44,490
- Trade debts +€10,922
up €10,922 (+59.7%), from €18,281 to €29,204
- Taxes +€34,217
up €34,217 (+67.2%), from €50,899 to €85,116
- Gross operating margin +€28,430
up €28,430 (+12.9%), from €220,491 to €248,921
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 | €815,424 | €824,280 | +€8,856 | +1.1% |
| Fixed assets | 21/28 | €200,804 | €196,253 | -€4,551 | -2.3% |
| Tangible fixed assets | 22/27 | €26,093 | €21,542 | -€4,551 | -17.4% |
| Land and buildings | 22 | €9,307 | €9,011 | -€295 | -3.2% |
| Plant, machinery and equipment | 23 | €4,195 | €3,666 | -€530 | -12.6% |
| Furniture and vehicles | 24 | €10,192 | €7,104 | -€3,088 | -30.3% |
| Other tangible fixed assets | 26 | €2,399 | €1,761 | -€638 | -26.6% |
| Financial fixed assets | 28 | €174,711 | €174,711 | = | 0.0% |
| Current assets | 29/58 | €614,620 | €628,027 | +€13,407 | +2.2% |
| Amounts receivable after more than one year | 29 | €188,213 | €193,559 | +€5,345 | +2.8% |
| Trade receivables | 290 | €188,213 | €193,559 | +€5,345 | +2.8% |
| Amounts receivable within one year | 40/41 | €371,507 | €349,341 | -€22,166 | -6.0% |
| Trade receivables | 40 | €143,000 | €134,570 | -€8,430 | -5.9% |
| Other amounts receivable | 41 | €228,507 | €214,771 | -€13,736 | -6.0% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,693 | €56,686 | +€30,993 | +121% |
| Deferred charges and accrued income | 490/1 | €4,206 | €3,442 | -€765 | -18.2% |
| Total equity and liabilities | 10/49 | €815,424 | €824,280 | +€8,856 | +1.1% |
| Equity | 10/15 | €706,930 | €724,617 | +€17,687 | +2.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | €50,000 | = | 0.0% |
| Other | 1109/19 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | €69,208 | €69,208 | = | 0.0% |
| Reserves | 13 | €584,000 | €598,000 | +€14,000 | +2.4% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €579,000 | €593,000 | +€14,000 | +2.4% |
| Profit (loss) carried forward | 14 | €3,722 | €7,409 | +€3,687 | +99.1% |
| Amounts payable | 17/49 | €108,494 | €99,663 | -€8,831 | -8.1% |
| Amounts payable after more than one year | 17 | €3,425 | - | -€3,425 | |
| Financial debts | 170/4 | €3,425 | - | -€3,425 | |
| Amounts payable within one year | 42/48 | €105,069 | €99,663 | -€5,406 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €54,225 | €24,361 | -€29,865 | -55.1% |
| Trade debts | 44 | €18,281 | €29,204 | +€10,922 | +59.7% |
| Suppliers | 440/4 | €18,281 | €29,204 | +€10,922 | +59.7% |
| Taxes, remuneration and social security | 45 | €32,563 | €44,490 | +€11,927 | +36.6% |
| Taxes | 450/3 | €32,563 | €44,490 | +€11,927 | +36.6% |
| Other amounts payable | 47/48 | - | €1,609 | +€1,609 | |
| Remuneration, social security and pensions | 62 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,684 | €6,243 | +€559 | +9.8% |
| Other operating charges | 640/8 | €1,569 | €1,043 | -€526 | -33.5% |
| Gross operating margin | 9900 | €220,491 | €248,921 | +€28,430 | +12.9% |
| Operating profit (loss) | 9901 | €213,075 | €241,636 | +€28,561 | +13.4% |
| Financial income | 75/76B | €13,750 | €15,242 | +€1,492 | +10.9% |
| Recurring financial income | 75 | €13,750 | €15,242 | +€1,492 | +10.9% |
| Financial charges | 65/66B | €2,478 | €3,075 | +€596 | +24.1% |
| Recurring financial charges | 65 | €2,478 | €3,075 | +€596 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €224,347 | €253,803 | +€29,457 | +13.1% |
| Income taxes | 67/77 | €50,899 | €85,116 | +€34,217 | +67.2% |
| Profit (loss) for the period | 9904 | €173,448 | €168,687 | -€4,761 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €173,448 | €168,687 | -€4,761 | -2.7% |
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 31 October 2026 via checked.be.