IDEA CONSULTANTS: 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 CONSULTANTS
Largest movements
- Cash +€76,875
up €76,875 (+55.9%), from €137,429 to €214,304
mainly Current investments (+€75,000) and Net result for the year (+€49,635)
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Receivables within one year +€43,025
up €43,025 (+23,805%), from €181 to €43,205
of which Trade receivables: +€42,906
- Profit (loss) carried forward +€29,635
up €29,635 (+36.0%), from €82,227 to €111,862
- Reserves +€20,000
up €20,000 (+27.8%), from €72,000 to €92,000
- Other debts -€7,994
down €7,994 (-19.2%), from €41,743 to €33,749
- Tax, wage and social debts +€2,818
up €2,818 (+16.0%), from €17,643 to €20,461
of which Taxes: +€7,002
- Financial income +€2,418
up €2,418 (+560%), from €432 to €2,850
- Taxes +€1,414
up €1,414 (+9.9%), from €14,321 to €15,736
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 | €220,174 | €264,221 | +€44,047 | +20.0% |
| Fixed assets | 21/28 | €6,309 | €5,292 | -€1,017 | -16.1% |
| Tangible fixed assets | 22/27 | €6,309 | €5,292 | -€1,017 | -16.1% |
| Other tangible fixed assets | 26 | €6,309 | €5,292 | -€1,017 | -16.1% |
| Current assets | 29/58 | €213,865 | €258,929 | +€45,064 | +21.1% |
| Amounts receivable within one year | 40/41 | €181 | €43,205 | +€43,025 | +23,805% |
| Trade receivables | 40 | - | €42,906 | +€42,906 | |
| Other amounts receivable | 41 | €181 | €299 | +€118 | +65.5% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €137,429 | €214,304 | +€76,875 | +55.9% |
| Deferred charges and accrued income | 490/1 | €1,256 | €1,419 | +€164 | +13.0% |
| Total equity and liabilities | 10/49 | €220,174 | €264,221 | +€44,047 | +20.0% |
| Equity | 10/15 | €159,227 | €208,862 | +€49,635 | +31.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €72,000 | €92,000 | +€20,000 | +27.8% |
| Distributable reserves | 133 | €72,000 | €92,000 | +€20,000 | +27.8% |
| Profit (loss) carried forward | 14 | €82,227 | €111,862 | +€29,635 | +36.0% |
| Amounts payable | 17/49 | €60,947 | €55,359 | -€5,589 | -9.2% |
| Amounts payable within one year | 42/48 | €60,027 | €54,439 | -€5,589 | -9.3% |
| Trade debts | 44 | €641 | €230 | -€412 | -64.2% |
| Suppliers | 440/4 | €641 | €230 | -€412 | -64.2% |
| Taxes, remuneration and social security | 45 | €17,643 | €20,461 | +€2,818 | +16.0% |
| Taxes | 450/3 | €13,458 | €20,461 | +€7,002 | +52.0% |
| Remuneration and social security | 454/9 | €4,185 | - | -€4,185 | |
| Other amounts payable | 47/48 | €41,743 | €33,749 | -€7,994 | -19.2% |
| Accrued charges and deferred income | 492/3 | €920 | €920 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,017 | €1,017 | -€0 | 0.0% |
| Other operating charges | 640/8 | €598 | €584 | -€14 | -2.4% |
| Gross operating margin | 9900 | €65,666 | €65,085 | -€581 | -0.9% |
| Operating profit (loss) | 9901 | €64,050 | €63,484 | -€567 | -0.9% |
| Financial income | 75/76B | €432 | €2,850 | +€2,418 | +560% |
| Recurring financial income | 75 | €432 | €2,850 | +€2,418 | +560% |
| Financial charges | 65/66B | €1,015 | €963 | -€52 | -5.1% |
| Recurring financial charges | 65 | €1,015 | €963 | -€52 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €63,467 | €65,371 | +€1,904 | +3.0% |
| Income taxes | 67/77 | €14,321 | €15,736 | +€1,414 | +9.9% |
| Profit (loss) for the period | 9904 | €49,146 | €49,635 | +€489 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,146 | €49,635 | +€489 | +1.0% |
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 16 October 2026 via checked.be.