IDEA CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€710,013
up €710,013 (+57.1%), from €1.2m to €2.0m
of which Assets under construction and advance payments: +€662,499
- Receivables within one year +€269,557
up €269,557 (+182%), from €148,234 to €417,791
of which Trade receivables: +€257,508
- Cash -€162,292
down €162,292 (-91.4%), from €177,602 to €15,310
mainly Investment in fixed assets (net) (-€774,327) and Receivables within one year (-€269,557)
- Debts after one year +€626,357
up €626,357 (+73.7%), from €849,707 to €1.5m
of which Financial debts: +€419,362
- Profit (loss) carried forward +€80,708
up €80,708 (+22.8%), from €354,306 to €435,014
- Current portion of long-term debt +€62,812
up €62,812 (+77.6%), from €80,993 to €143,804
- Tax, wage and social debts +€40,406
up €40,406 (+67.2%), from €60,160 to €100,566
of which Taxes: +€42,806
- Other operating charges +€140,235
up €140,235 (+1,799%), from €7,796 to €148,031
- Gross operating margin -€45,589
down €45,589 (-10.5%), from €432,222 to €386,633
- Taxes -€40,361
down €40,361 (-47.8%), from €84,520 to €44,159
- Financial charges +€17,912
up €17,912 (+56.6%), from €31,623 to €49,535
- Depreciation +€5,316
up €5,316 (+9.0%), from €58,937 to €64,254
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 | €1,574,732 | €2,392,119 | +€817,387 | +51.9% |
| Fixed assets | 21/28 | €1,244,232 | €1,954,306 | +€710,073 | +57.1% |
| Tangible fixed assets | 22/27 | €1,244,177 | €1,954,191 | +€710,013 | +57.1% |
| Land and buildings | 22 | €1,227,096 | €1,259,298 | +€32,202 | +2.6% |
| Plant, machinery and equipment | 23 | €2,236 | €5,074 | +€2,838 | +127% |
| Furniture and vehicles | 24 | €14,845 | €23,363 | +€8,518 | +57.4% |
| Other tangible fixed assets | 26 | - | €3,956 | +€3,956 | |
| Assets under construction and advance payments | 27 | - | €662,499 | +€662,499 | |
| Financial fixed assets | 28 | €55 | €115 | +€60 | +109% |
| Current assets | 29/58 | €330,499 | €437,813 | +€107,314 | +32.5% |
| Amounts receivable within one year | 40/41 | €148,234 | €417,791 | +€269,557 | +182% |
| Trade receivables | 40 | €148,223 | €405,731 | +€257,508 | +174% |
| Other amounts receivable | 41 | €11 | €12,060 | +€12,049 | +111,153% |
| Cash at bank and in hand | 54/58 | €177,602 | €15,310 | -€162,292 | -91.4% |
| Deferred charges and accrued income | 490/1 | €4,663 | €4,712 | +€49 | +1.1% |
| Total equity and liabilities | 10/49 | €1,574,732 | €2,392,119 | +€817,387 | +51.9% |
| Equity | 10/15 | €565,889 | €646,597 | +€80,708 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €192,982 | €192,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,000 | €9,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €183,982 | €183,982 | = | 0.0% |
| Profit (loss) carried forward | 14 | €354,306 | €435,014 | +€80,708 | +22.8% |
| Amounts payable | 17/49 | €1,008,843 | €1,745,522 | +€736,679 | +73.0% |
| Amounts payable after more than one year | 17 | €849,707 | €1,476,065 | +€626,357 | +73.7% |
| Financial debts | 170/4 | €616,508 | €1,035,871 | +€419,362 | +68.0% |
| Other amounts payable | 178/9 | €233,199 | €440,194 | +€206,995 | +88.8% |
| Amounts payable within one year | 42/48 | €156,986 | €267,307 | +€110,322 | +70.3% |
| Current portion of amounts payable after more than one year | 42 | €80,993 | €143,804 | +€62,812 | +77.6% |
| Financial debts | 43 | €2,029 | €12,110 | +€10,081 | +497% |
| Credit institutions | 430/8 | €2,029 | €12,110 | +€10,081 | +497% |
| Trade debts | 44 | €13,804 | €10,827 | -€2,978 | -21.6% |
| Suppliers | 440/4 | €13,804 | €10,827 | -€2,978 | -21.6% |
| Taxes, remuneration and social security | 45 | €60,160 | €100,566 | +€40,406 | +67.2% |
| Taxes | 450/3 | €56,960 | €99,766 | +€42,806 | +75.2% |
| Remuneration and social security | 454/9 | €3,200 | €800 | -€2,400 | -75.0% |
| Accrued charges and deferred income | 492/3 | €2,150 | €2,150 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,937 | €64,254 | +€5,316 | +9.0% |
| Other operating charges | 640/8 | €7,796 | €148,031 | +€140,235 | +1,799% |
| Gross operating margin | 9900 | €432,222 | €386,633 | -€45,589 | -10.5% |
| Operating profit (loss) | 9901 | €365,489 | €174,348 | -€191,140 | -52.3% |
| Financial income | 75/76B | €0 | €53 | +€53 | |
| Recurring financial income | 75 | €0 | €53 | +€53 | |
| Financial charges | 65/66B | €31,623 | €49,535 | +€17,912 | +56.6% |
| Recurring financial charges | 65 | €31,623 | €49,535 | +€17,912 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €333,866 | €124,867 | -€208,999 | -62.6% |
| Income taxes | 67/77 | €84,520 | €44,159 | -€40,361 | -47.8% |
| Profit (loss) for the period | 9904 | €249,346 | €80,708 | -€168,638 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €249,346 | €80,708 | -€168,638 | -67.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.