IDEA HOME: what changed
Two fiscal 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 HOME
Largest movements
- Tangible fixed assets -€3,644
down €3,644 (-54.1%), from €6,740 to €3,096
of which Furniture and vehicles: -€2,967
- Cash -€2,092
down €2,092 (-63.6%), from €3,289 to €1,197
mainly Net result for the year (-€5,473) and Other debts (-€2,953)
- Stocks and contracts -€885
down €885 (-8.5%), from €10,385 to €9,500
- Formation expenses -€250
down €250 (-26.7%), from €938 to €688
- Profit (loss) carried forward -€5,473
down €5,473 (-34.6%), from -€15,805 to -€21,278
- Other debts -€2,953
down €2,953 (-10.4%), from €28,279 to €25,326
- Trade debts +€1,616
new in 2023: €1,616
- Gross operating margin +€9,518
up €9,518 (+87.9%), from -€10,828 to -€1,310
- Depreciation -€722
down €722 (-15.6%), from €4,615 to €3,894
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,618 | €15,688 | -€6,930 | -30.6% |
| Formation expenses | 20 | €938 | €688 | -€250 | -26.7% |
| Fixed assets | 21/28 | €6,740 | €3,096 | -€3,644 | -54.1% |
| Tangible fixed assets | 22/27 | €6,740 | €3,096 | -€3,644 | -54.1% |
| Plant, machinery and equipment | 23 | €1,301 | €624 | -€677 | -52.0% |
| Furniture and vehicles | 24 | €5,439 | €2,472 | -€2,967 | -54.5% |
| Current assets | 29/58 | €14,940 | €11,904 | -€3,036 | -20.3% |
| Stocks and contracts in progress | 3 | €10,385 | €9,500 | -€885 | -8.5% |
| Stocks | 30/36 | €10,385 | €9,500 | -€885 | -8.5% |
| Amounts receivable within one year | 40/41 | €1,143 | €1,208 | +€65 | +5.7% |
| Trade receivables | 40 | €240 | €1,136 | +€896 | +373.3% |
| Other amounts receivable | 41 | €903 | €72 | -€831 | -92.0% |
| Cash at bank and in hand | 54/58 | €3,289 | €1,197 | -€2,092 | -63.6% |
| Deferred charges and accrued income | 490/1 | €124 | - | -€124 | |
| Total equity and liabilities | 10/49 | €22,618 | €15,688 | -€6,930 | -30.6% |
| Equity | 10/15 | -€5,805 | -€11,278 | -€5,473 | -94.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,805 | -€21,278 | -€5,473 | -34.6% |
| Amounts payable | 17/49 | €28,423 | €26,967 | -€1,457 | -5.1% |
| Amounts payable within one year | 42/48 | €28,423 | €26,942 | -€1,481 | -5.2% |
| Trade debts | 44 | - | €1,616 | +€1,616 | |
| Suppliers | 440/4 | - | €1,616 | +€1,616 | |
| Taxes, remuneration and social security | 45 | €144 | - | -€144 | |
| Taxes | 450/3 | €144 | - | -€144 | |
| Other amounts payable | 47/48 | €28,279 | €25,326 | -€2,953 | -10.4% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,615 | €3,894 | -€722 | -15.6% |
| Other operating charges | 640/8 | €174 | €164 | -€9 | -5.3% |
| Gross operating margin | 9900 | -€10,828 | -€1,310 | +€9,518 | +87.9% |
| Operating profit (loss) | 9901 | -€15,617 | -€5,368 | +€10,249 | +65.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €189 | €106 | -€83 | -43.8% |
| Recurring financial charges | 65 | €189 | €106 | -€83 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,805 | -€5,473 | +€10,332 | +65.4% |
| Profit (loss) for the period | 9904 | -€15,805 | -€5,473 | +€10,332 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,805 | -€5,473 | +€10,332 | +65.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.