IDEA.MD: 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.MD
Largest movements
- Receivables within one year +€18,728
up €18,728 (+12.2%), from €152,990 to €171,717
of which Other amounts receivable: +€51,433
- Cash -€12,246
down €12,246 (-63.4%), from €19,319 to €7,073
mainly Contributions, distributions and other (-€35,935) and Current portion of long-term debt (-€34,595)
- Tangible fixed assets +€5,724
up €5,724 (+13.2%), from €43,369 to €49,092
of which Plant, machinery and equipment: +€8,477
- Current portion of long-term debt -€34,595
down €34,595 (-84.5%), from €40,917 to €6,323
- Debts after one year +€25,629
up €25,629 (+854%), from €3,000 to €28,629
- Tax, wage and social debts +€21,763
up €21,763 (+101%), from €21,498 to €43,260
of which Taxes: +€23,383
- Accrued charges and deferred income -€12,611
down €12,611 (-26.7%), from €47,269 to €34,658
- Reserves +€6,135
up €6,135 (+7.6%), from €80,480 to €86,615
of which Distributable reserves: +€6,135
- Gross operating margin +€45,810
up €45,810 (+33.7%), from €136,035 to €181,845
- Staff costs +€40,843
up €40,843 (+58.1%), from €70,322 to €111,165
- Financial charges -€2,910
down €2,910 (-39.8%), from €7,311 to €4,401
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 | €221,915 | €233,201 | +€11,286 | +5.1% |
| Fixed assets | 21/28 | €43,637 | €49,361 | +€5,724 | +13.1% |
| Tangible fixed assets | 22/27 | €43,369 | €49,092 | +€5,724 | +13.2% |
| Land and buildings | 22 | - | €5,927 | +€5,927 | |
| Plant, machinery and equipment | 23 | €9,160 | €17,637 | +€8,477 | +92.5% |
| Furniture and vehicles | 24 | €34,209 | €25,528 | -€8,681 | -25.4% |
| Financial fixed assets | 28 | €269 | €269 | = | 0.0% |
| Current assets | 29/58 | €178,278 | €183,840 | +€5,562 | +3.1% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €152,990 | €171,717 | +€18,728 | +12.2% |
| Trade receivables | 40 | €140,045 | €107,340 | -€32,705 | -23.4% |
| Other amounts receivable | 41 | €12,945 | €64,378 | +€51,433 | +397% |
| Cash at bank and in hand | 54/58 | €19,319 | €7,073 | -€12,246 | -63.4% |
| Deferred charges and accrued income | 490/1 | €3,469 | €2,550 | -€919 | -26.5% |
| Total equity and liabilities | 10/49 | €221,915 | €233,201 | +€11,286 | +5.1% |
| Equity | 10/15 | €92,880 | €99,015 | +€6,135 | +6.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €80,480 | €86,615 | +€6,135 | +7.6% |
| 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 | €78,620 | €84,755 | +€6,135 | +7.8% |
| Amounts payable | 17/49 | €129,036 | €134,186 | +€5,150 | +4.0% |
| Amounts payable after more than one year | 17 | €3,000 | €28,629 | +€25,629 | +854% |
| Financial debts | 170/4 | €3,000 | €28,629 | +€25,629 | +854% |
| Amounts payable within one year | 42/48 | €78,767 | €70,899 | -€7,868 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €40,917 | €6,323 | -€34,595 | -84.5% |
| Trade debts | 44 | €16,293 | €21,316 | +€5,022 | +30.8% |
| Suppliers | 440/4 | €16,293 | €21,316 | +€5,022 | +30.8% |
| Taxes, remuneration and social security | 45 | €21,498 | €43,260 | +€21,763 | +101% |
| Taxes | 450/3 | €19,694 | €43,077 | +€23,383 | +119% |
| Remuneration and social security | 454/9 | €1,804 | €183 | -€1,621 | -89.8% |
| Other amounts payable | 47/48 | €58 | - | -€58 | |
| Accrued charges and deferred income | 492/3 | €47,269 | €34,658 | -€12,611 | -26.7% |
| Remuneration, social security and pensions | 62 | €70,322 | €111,165 | +€40,843 | +58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,689 | €14,194 | +€505 | +3.7% |
| Other operating charges | 640/8 | €4,414 | €3,266 | -€1,147 | -26.0% |
| Non-recurring operating charges | 66A | - | €3,448 | +€3,448 | |
| Gross operating margin | 9900 | €136,035 | €181,845 | +€45,810 | +33.7% |
| Operating profit (loss) | 9901 | €47,611 | €49,772 | +€2,161 | +4.5% |
| Financial income | 75/76B | €16,476 | €17,349 | +€873 | +5.3% |
| Recurring financial income | 75 | €377 | €1,988 | +€1,612 | +428% |
| Non-recurring financial income | 76B | €16,099 | €15,361 | -€738 | -4.6% |
| Financial charges | 65/66B | €7,311 | €4,401 | -€2,910 | -39.8% |
| Recurring financial charges | 65 | €7,311 | €4,401 | -€2,910 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €56,777 | €62,721 | +€5,945 | +10.5% |
| Income taxes | 67/77 | €19,694 | €20,651 | +€958 | +4.9% |
| Profit (loss) for the period | 9904 | €37,083 | €42,070 | +€4,987 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,083 | €42,070 | +€4,987 | +13.4% |
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 14 October 2026 via checked.be.