IDEA Construct: 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 Construct
Largest movements
- Receivables within one year +€45,180
up €45,180 (+79.2%), from €57,046 to €102,226
of which Trade receivables: +€37,366
- Tangible fixed assets +€31,206
up €31,206 (+106%), from €29,374 to €60,579
of which Leasing and similar rights: +€47,901
- Cash +€22,686
up €22,686 (+117%), from €19,404 to €42,091
mainly Debts after one year (+€33,180) and Other debts (+€31,371)
- Stocks and contracts +€10,215
new in 2025: €10,215
- Debts after one year +€33,180
up €33,180 (+1,027%), from €3,230 to €36,410
- Other debts +€31,371
up €31,371 (+704%), from €4,454 to €35,826
- Trade debts +€25,442
up €25,442 (+306%), from €8,306 to €33,748
- Profit (loss) carried forward +€20,165
up €20,165 (+31.9%), from €63,260 to €83,424
- Current portion of long-term debt +€9,102
up €9,102 (+176%), from €5,158 to €14,260
- Write-downs +€26,812
no longer reported in 2025 (was -€26,812)
- Other operating charges -€23,192
down €23,192 (-81.2%), from €28,553 to €5,361
- Gross operating margin +€11,406
up €11,406 (+25.9%), from €44,034 to €55,440
- Depreciation +€5,885
up €5,885 (+39.6%), from €14,870 to €20,755
- Financial charges +€2,502
up €2,502 (+326%), from €768 to €3,270
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 | €112,722 | €222,977 | +€110,256 | +97.8% |
| Fixed assets | 21/28 | €29,374 | €60,579 | +€31,206 | +106% |
| Tangible fixed assets | 22/27 | €29,374 | €60,579 | +€31,206 | +106% |
| Plant, machinery and equipment | 23 | €713 | €317 | -€396 | -55.5% |
| Furniture and vehicles | 24 | €28,661 | €12,362 | -€16,299 | -56.9% |
| Leasing and similar rights | 25 | - | €47,901 | +€47,901 | |
| Current assets | 29/58 | €83,348 | €162,398 | +€79,050 | +94.8% |
| Stocks and contracts in progress | 3 | - | €10,215 | +€10,215 | |
| Stocks | 30/36 | - | €10,215 | +€10,215 | |
| Amounts receivable within one year | 40/41 | €57,046 | €102,226 | +€45,180 | +79.2% |
| Trade receivables | 40 | €50,406 | €87,771 | +€37,366 | +74.1% |
| Other amounts receivable | 41 | €6,640 | €14,454 | +€7,814 | +118% |
| Cash at bank and in hand | 54/58 | €19,404 | €42,091 | +€22,686 | +117% |
| Deferred charges and accrued income | 490/1 | €6,898 | €7,867 | +€969 | +14.0% |
| Total equity and liabilities | 10/49 | €112,722 | €222,977 | +€110,256 | +97.8% |
| Equity | 10/15 | €64,800 | €84,965 | +€20,165 | +31.1% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Reserves | 13 | €440 | €440 | = | 0.0% |
| Distributable reserves | 133 | €440 | €440 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,260 | €83,424 | +€20,165 | +31.9% |
| Amounts payable | 17/49 | €47,922 | €138,013 | +€90,091 | +188% |
| Amounts payable after more than one year | 17 | €3,230 | €36,410 | +€33,180 | +1,027% |
| Financial debts | 170/4 | €3,230 | €36,410 | +€33,180 | +1,027% |
| Amounts payable within one year | 42/48 | €44,692 | €101,603 | +€56,911 | +127% |
| Current portion of amounts payable after more than one year | 42 | €5,158 | €14,260 | +€9,102 | +176% |
| Trade debts | 44 | €8,306 | €33,748 | +€25,442 | +306% |
| Suppliers | 440/4 | €8,306 | €33,748 | +€25,442 | +306% |
| Taxes, remuneration and social security | 45 | €26,773 | €17,769 | -€9,004 | -33.6% |
| Taxes | 450/3 | €26,773 | €17,769 | -€9,004 | -33.6% |
| Other amounts payable | 47/48 | €4,454 | €35,826 | +€31,371 | +704% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,870 | €20,755 | +€5,885 | +39.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€26,812 | - | +€26,812 | |
| Other operating charges | 640/8 | €28,553 | €5,361 | -€23,192 | -81.2% |
| Gross operating margin | 9900 | €44,034 | €55,440 | +€11,406 | +25.9% |
| Operating profit (loss) | 9901 | €27,423 | €29,324 | +€1,901 | +6.9% |
| Financial income | 75/76B | €0 | €165 | +€165 | +551,233% |
| Recurring financial income | 75 | €0 | €165 | +€165 | +551,233% |
| Financial charges | 65/66B | €768 | €3,270 | +€2,502 | +326% |
| Recurring financial charges | 65 | €768 | €3,270 | +€2,502 | +326% |
| Profit (loss) for the period before taxes | 9903 | €26,655 | €26,220 | -€435 | -1.6% |
| Income taxes | 67/77 | €6,174 | €6,055 | -€118 | -1.9% |
| Profit (loss) for the period | 9904 | €20,481 | €20,165 | -€317 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,481 | €20,165 | -€317 | -1.5% |
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 19 October 2026 via checked.be.