idea management: 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 management
Largest movements
- Receivables within one year -€437,426
down €437,426 (-56.9%), from €768,121 to €330,695
of which Other amounts receivable: -€444,050
- Cash +€159,996
up €159,996 (+2301.8%), from €6,951 to €166,947
mainly Receivables within one year (+€437,426) and Tax, wage and social debts (+€117,889)
- Tangible fixed assets -€23,825
no longer reported in 2025 (was €23,825)
of which Land and buildings: -€23,515
- Profit (loss) carried forward -€450,000
down €450,000 (-67.4%), from €668,013 to €218,013
- Tax, wage and social debts +€117,889
up €117,889 (+140.2%), from €84,102 to €201,991
- Reserves +€62,552
up €62,552 (+3363.0%), from €1,860 to €64,412
of which Distributable reserves: +€62,552
- Trade debts -€28,584
down €28,584 (-97.0%), from €29,460 to €876
- Financial income -€43,660
no longer reported in 2025 (was €43,660)
- Depreciation -€8,325
down €8,325 (-96.4%), from €8,635 to €310
- Gross operating margin +€7,953
up €7,953 (+8.9%), from €89,071 to €97,024
- Taxes -€2,126
down €2,126 (-6.3%), from €33,592 to €31,466
- Other operating charges +€2,056
up €2,056 (+444.1%), from €463 to €2,519
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 | €799,007 | €497,692 | -€301,315 | -37.7% |
| Fixed assets | 21/28 | €23,875 | €50 | -€23,825 | -99.8% |
| Tangible fixed assets | 22/27 | €23,825 | - | -€23,825 | |
| Land and buildings | 22 | €23,515 | - | -€23,515 | |
| Furniture and vehicles | 24 | €310 | - | -€310 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €775,132 | €497,642 | -€277,490 | -35.8% |
| Amounts receivable within one year | 40/41 | €768,121 | €330,695 | -€437,426 | -56.9% |
| Trade receivables | 40 | - | €6,624 | +€6,624 | |
| Other amounts receivable | 41 | €768,121 | €324,071 | -€444,050 | -57.8% |
| Cash at bank and in hand | 54/58 | €6,951 | €166,947 | +€159,996 | +2301.8% |
| Deferred charges and accrued income | 490/1 | €60 | - | -€60 | |
| Total equity and liabilities | 10/49 | €799,007 | €497,692 | -€301,315 | -37.7% |
| Equity | 10/15 | €682,273 | €294,825 | -€387,448 | -56.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €64,412 | +€62,552 | +3363.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €62,552 | +€62,552 | |
| Profit (loss) carried forward | 14 | €668,013 | €218,013 | -€450,000 | -67.4% |
| Amounts payable | 17/49 | €116,734 | €202,867 | +€86,133 | +73.8% |
| Amounts payable within one year | 42/48 | €116,734 | €202,867 | +€86,133 | +73.8% |
| Current portion of amounts payable after more than one year | 42 | €3,172 | - | -€3,172 | |
| Trade debts | 44 | €29,460 | €876 | -€28,584 | -97.0% |
| Suppliers | 440/4 | €29,460 | €876 | -€28,584 | -97.0% |
| Taxes, remuneration and social security | 45 | €84,102 | €201,991 | +€117,889 | +140.2% |
| Taxes | 450/3 | €84,102 | €201,991 | +€117,889 | +140.2% |
| Non-recurring operating income | 76A | - | €12,321 | +€12,321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,635 | €310 | -€8,325 | -96.4% |
| Other operating charges | 640/8 | €463 | €2,519 | +€2,056 | +444.1% |
| Gross operating margin | 9900 | €89,071 | €97,024 | +€7,953 | +8.9% |
| Operating profit (loss) | 9901 | €79,973 | €94,195 | +€14,222 | +17.8% |
| Financial income | 75/76B | €43,660 | - | -€43,660 | |
| Recurring financial income | 75 | €43,660 | - | -€43,660 | |
| Financial charges | 65/66B | €1,133 | €177 | -€956 | -84.4% |
| Recurring financial charges | 65 | €1,133 | €177 | -€956 | -84.4% |
| Profit (loss) for the period before taxes | 9903 | €122,500 | €94,018 | -€28,482 | -23.3% |
| Income taxes | 67/77 | €33,592 | €31,466 | -€2,126 | -6.3% |
| Profit (loss) for the period | 9904 | €88,908 | €62,552 | -€26,356 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €88,908 | €62,552 | -€26,356 | -29.6% |
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 1 October 2026 via checked.be.