IDEA FACTORY: 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 FACTORY
Largest movements
- Cash -€32,231
down €32,231 (-34.1%), from €94,446 to €62,215
mainly Receivables within one year (-€27,946) and Tax, wage and social debts (-€22,645)
- Receivables within one year +€27,946
up €27,946 (+17.5%), from €160,002 to €187,948
- Tangible fixed assets -€12,964
down €12,964 (-20.2%), from €64,141 to €51,177
of which Furniture and vehicles: -€10,908
- Trade debts +€31,301
up €31,301 (+54.1%), from €57,856 to €89,156
- Tax, wage and social debts -€22,645
down €22,645 (-43.8%), from €51,686 to €29,040
of which Taxes: -€22,991
- Other debts -€10,402
down €10,402 (-25.9%), from €40,112 to €29,710
- Reserves -€9,232
down €9,232 (-6.1%), from €151,427 to €142,195
of which Distributable reserves: -€9,232
- Profit (loss) carried forward -€6,269
new in 2025: -€6,269
- Gross operating margin -€97,495
down €97,495 (-44.4%), from €219,715 to €122,220
- Taxes -€24,271
down €24,271 (-64.9%), from €37,403 to €13,132
- Staff costs +€9,998
up €9,998 (+10.6%), from €94,025 to €104,024
- Depreciation +€7,643
up €7,643 (+144%), from €5,320 to €12,964
- Financial income +€3,582
up €3,582 (+400%), from €896 to €4,477
of which Financial income: +€3,582
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 | €319,681 | €302,433 | -€17,248 | -5.4% |
| Fixed assets | 21/28 | €65,233 | €52,269 | -€12,964 | -19.9% |
| Tangible fixed assets | 22/27 | €64,141 | €51,177 | -€12,964 | -20.2% |
| Plant, machinery and equipment | 23 | €12,868 | €10,812 | -€2,056 | -16.0% |
| Furniture and vehicles | 24 | €51,273 | €40,366 | -€10,908 | -21.3% |
| Financial fixed assets | 28 | €1,092 | €1,092 | = | 0.0% |
| Current assets | 29/58 | €254,448 | €250,164 | -€4,285 | -1.7% |
| Amounts receivable within one year | 40/41 | €160,002 | €187,948 | +€27,946 | +17.5% |
| Trade receivables | 40 | €160,002 | €187,948 | +€27,946 | +17.5% |
| Cash at bank and in hand | 54/58 | €94,446 | €62,215 | -€32,231 | -34.1% |
| Total equity and liabilities | 10/49 | €319,681 | €302,433 | -€17,248 | -5.4% |
| Equity | 10/15 | €170,027 | €154,526 | -€15,501 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,427 | €142,195 | -€9,232 | -6.1% |
| Non-distributable reserves | 130/1 | €9,500 | €9,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,500 | €9,500 | = | 0.0% |
| Distributable reserves | 133 | €141,927 | €132,695 | -€9,232 | -6.5% |
| Profit (loss) carried forward | 14 | - | -€6,269 | -€6,269 | |
| Amounts payable | 17/49 | €149,654 | €147,906 | -€1,747 | -1.2% |
| Amounts payable within one year | 42/48 | €149,654 | €147,906 | -€1,747 | -1.2% |
| Trade debts | 44 | €57,856 | €89,156 | +€31,301 | +54.1% |
| Suppliers | 440/4 | €57,856 | €89,156 | +€31,301 | +54.1% |
| Taxes, remuneration and social security | 45 | €51,686 | €29,040 | -€22,645 | -43.8% |
| Taxes | 450/3 | €41,300 | €18,309 | -€22,991 | -55.7% |
| Remuneration and social security | 454/9 | €10,386 | €10,732 | +€345 | +3.3% |
| Other amounts payable | 47/48 | €40,112 | €29,710 | -€10,402 | -25.9% |
| Remuneration, social security and pensions | 62 | €94,025 | €104,024 | +€9,998 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,320 | €12,964 | +€7,643 | +144% |
| Other operating charges | 640/8 | €6,009 | €9,290 | +€3,281 | +54.6% |
| Gross operating margin | 9900 | €219,715 | €122,220 | -€97,495 | -44.4% |
| Operating profit (loss) | 9901 | €114,361 | -€4,057 | -€118,417 | |
| Financial income | 75/76B | €896 | €4,477 | +€3,582 | +400% |
| Recurring financial income | 75 | €896 | €4,477 | +€3,582 | +400% |
| Non-recurring financial income | 76B | €896 | €4,477 | +€3,582 | +400% |
| Financial charges | 65/66B | €5,958 | €2,790 | -€3,168 | -53.2% |
| Recurring financial charges | 65 | €5,958 | €2,790 | -€3,168 | -53.2% |
| Non-recurring financial charges | 66B | €5,958 | €2,790 | -€3,168 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €109,298 | -€2,370 | -€111,668 | |
| Income taxes | 67/77 | €37,403 | €13,132 | -€24,271 | -64.9% |
| Profit (loss) for the period | 9904 | €71,895 | -€15,501 | -€87,396 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,895 | -€15,501 | -€87,396 |
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 22 October 2026 via checked.be.