Idea-L: 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-L
Largest movements
- Tangible fixed assets -€19,200
down €19,200 (-4.0%), from €483,271 to €464,071
of which Land and buildings: -€18,733
- Debts after one year -€8,278
down €8,278 (-2.1%), from €391,309 to €383,031
- Profit (loss) carried forward -€5,845
down €5,845 (-69.3%), from -€8,431 to -€14,276
- Gross operating margin -€6,080
down €6,080 (-20.5%), from €29,656 to €23,575
- Depreciation +€3,024
up €3,024 (+18.7%), from €16,176 to €19,200
- Other operating charges +€497
up €497 (+11.1%), from €4,464 to €4,961
- Financial charges +€401
up €401 (+8.2%), from €4,878 to €5,280
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.
Cash bridge derived
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 | €484,293 | €465,949 | -€18,345 | -3.8% |
| Fixed assets | 21/28 | €483,271 | €464,071 | -€19,200 | -4.0% |
| Tangible fixed assets | 22/27 | €483,271 | €464,071 | -€19,200 | -4.0% |
| Land and buildings | 22 | €481,794 | €463,061 | -€18,733 | -3.9% |
| Plant, machinery and equipment | 23 | €1,210 | €923 | -€287 | -23.7% |
| Furniture and vehicles | 24 | €267 | €87 | -€180 | -67.4% |
| Current assets | 29/58 | €1,023 | €1,878 | +€855 | +83.6% |
| Cash at bank and in hand | 54/58 | €9 | €1,602 | +€1,592 | +17499.9% |
| Deferred charges and accrued income | 490/1 | €1,014 | €276 | -€738 | -72.8% |
| Total equity and liabilities | 10/49 | €484,293 | €465,949 | -€18,345 | -3.8% |
| Equity | 10/15 | -€7,431 | -€13,276 | -€5,845 | -78.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,431 | -€14,276 | -€5,845 | -69.3% |
| Amounts payable | 17/49 | €491,724 | €479,225 | -€12,499 | -2.5% |
| Amounts payable after more than one year | 17 | €391,309 | €383,031 | -€8,278 | -2.1% |
| Financial debts | 170/4 | €391,309 | €383,031 | -€8,278 | -2.1% |
| Amounts payable within one year | 42/48 | €98,436 | €93,395 | -€5,041 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €8,136 | €8,278 | +€141 | +1.7% |
| Trade debts | 44 | €1,529 | - | -€1,529 | |
| Suppliers | 440/4 | €1,529 | - | -€1,529 | |
| Other amounts payable | 47/48 | €88,770 | €85,117 | -€3,653 | -4.1% |
| Accrued charges and deferred income | 492/3 | €1,980 | €2,799 | +€819 | +41.4% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,176 | €19,200 | +€3,024 | +18.7% |
| Other operating charges | 640/8 | €4,464 | €4,961 | +€497 | +11.1% |
| Gross operating margin | 9900 | €29,656 | €23,575 | -€6,080 | -20.5% |
| Operating profit (loss) | 9901 | €9,016 | -€585 | -€9,601 | |
| Financial income | 75/76B | €119 | €19 | -€100 | -84.0% |
| Recurring financial income | 75 | €119 | €19 | -€100 | -84.0% |
| Financial charges | 65/66B | €4,878 | €5,280 | +€401 | +8.2% |
| Recurring financial charges | 65 | €4,878 | €5,280 | +€401 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €4,256 | -€5,845 | -€10,102 | |
| Profit (loss) for the period | 9904 | €4,256 | -€5,845 | -€10,102 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,256 | -€5,845 | -€10,102 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.