IDEA IMP: 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 IMP
Largest movements
- Cash -€112,023
down €112,023 (-66.5%), from €168,512 to €56,490
mainly Contributions, distributions and other (-€125,000) and Investment in fixed assets (net) (-€14,975)
- Tangible fixed assets +€12,875
up €12,875 (+33.0%), from €39,007 to €51,882
of which Furniture and vehicles: +€51,882
- Receivables within one year -€4,885
down €4,885 (-26.9%), from €18,177 to €13,292
of which Trade receivables: -€11,149
- Reserves -€110,035
down €110,035 (-68.2%), from €161,267 to €51,231
- Debts after one year +€10,492
up €10,492 (+34.4%), from €30,510 to €41,003
- Tax, wage and social debts -€4,211
down €4,211 (-88.4%), from €4,762 to €551
of which Taxes: -€4,211
- Gross operating margin -€29,016
down €29,016 (-41.5%), from €69,973 to €40,957
- Taxes -€7,462
down €7,462 (-65.7%), from €11,365 to €3,904
- Depreciation -€7,321
down €7,321 (-77.7%), from €9,421 to €2,100
- Financial charges -€931
down €931 (-33.8%), from €2,757 to €1,826
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 | €225,914 | €121,664 | -€104,250 | -46.1% |
| Fixed assets | 21/28 | €39,007 | €51,882 | +€12,875 | +33.0% |
| Tangible fixed assets | 22/27 | €39,007 | €51,882 | +€12,875 | +33.0% |
| Furniture and vehicles | 24 | - | €51,882 | +€51,882 | |
| Leasing and similar rights | 25 | €39,007 | €0 | -€39,007 | -100% |
| Current assets | 29/58 | €186,907 | €69,782 | -€117,125 | -62.7% |
| Amounts receivable within one year | 40/41 | €18,177 | €13,292 | -€4,885 | -26.9% |
| Trade receivables | 40 | €17,177 | €6,029 | -€11,149 | -64.9% |
| Other amounts receivable | 41 | €1,000 | €7,263 | +€6,263 | +626% |
| Cash at bank and in hand | 54/58 | €168,512 | €56,490 | -€112,023 | -66.5% |
| Deferred charges and accrued income | 490/1 | €217 | €0 | -€217 | -100% |
| Total equity and liabilities | 10/49 | €225,914 | €121,664 | -€104,250 | -46.1% |
| Equity | 10/15 | €179,817 | €69,781 | -€110,035 | -61.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €161,267 | €51,231 | -€110,035 | -68.2% |
| Distributable reserves | 133 | €161,267 | €51,231 | -€110,035 | -68.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €46,097 | €51,883 | +€5,785 | +12.6% |
| Amounts payable after more than one year | 17 | €30,510 | €41,003 | +€10,492 | +34.4% |
| Financial debts | 170/4 | €30,510 | €41,003 | +€10,492 | +34.4% |
| Amounts payable within one year | 42/48 | €15,587 | €10,880 | -€4,707 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €9,185 | €9,868 | +€683 | +7.4% |
| Trade debts | 44 | €1,639 | €399 | -€1,241 | -75.7% |
| Suppliers | 440/4 | €1,639 | €399 | -€1,241 | -75.7% |
| Taxes, remuneration and social security | 45 | €4,762 | €551 | -€4,211 | -88.4% |
| Taxes | 450/3 | €4,762 | €551 | -€4,211 | -88.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €62 | +€62 | |
| Non-recurring operating income | 76A | €6,321 | €0 | -€6,321 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,421 | €2,100 | -€7,321 | -77.7% |
| Other operating charges | 640/8 | €1,423 | €956 | -€466 | -32.8% |
| Non-recurring operating charges | 66A | - | €17,763 | +€17,763 | |
| Gross operating margin | 9900 | €69,973 | €40,957 | -€29,016 | -41.5% |
| Operating profit (loss) | 9901 | €59,129 | €20,138 | -€38,992 | -65.9% |
| Financial income | 75/76B | €1,153 | €557 | -€596 | -51.7% |
| Recurring financial income | 75 | €1,153 | €557 | -€596 | -51.7% |
| Financial charges | 65/66B | €2,757 | €1,826 | -€931 | -33.8% |
| Recurring financial charges | 65 | €2,757 | €1,826 | -€931 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €57,525 | €18,868 | -€38,657 | -67.2% |
| Income taxes | 67/77 | €11,365 | €3,904 | -€7,462 | -65.7% |
| Profit (loss) for the period | 9904 | €46,160 | €14,965 | -€31,195 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,160 | €14,965 | -€31,195 | -67.6% |
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 13 October 2026 via checked.be.