IDEA-PROJECT: 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-PROJECT
Largest movements
- Cash +€13,084
up €13,084 (+97.8%), from €13,384 to €26,467
mainly Receivables within one year (+€11,790) and Trade debts (+€2,832)
- Receivables within one year -€11,790
down €11,790 (-30.7%), from €38,458 to €26,668
of which Trade receivables: -€10,933
- Tangible fixed assets -€1,023
down €1,023 (-49.3%), from €2,074 to €1,051
- Profit (loss) carried forward -€3,525
down €3,525 (-39.3%), from -€8,977 to -€12,501
- Trade debts +€2,832
up €2,832 (+51.8%), from €5,462 to €8,294
- Other debts +€2,401
up €2,401 (+6.1%), from €39,541 to €41,942
- Tax, wage and social debts -€1,507
no longer reported in 2025 (was €1,507)
- Depreciation -€4,677
down €4,677 (-82.1%), from €5,701 to €1,023
- Gross operating margin -€4,666
down €4,666, from €3,624 to -€1,042
- Financial income +€1,608
up €1,608 (+723%), from €222 to €1,830
- Financial charges +€978
up €978 (+77.4%), from €1,263 to €2,241
- Other operating charges -€69
down €69 (-6.2%), from €1,118 to €1,049
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 | €54,241 | €54,529 | +€287 | +0.5% |
| Fixed assets | 21/28 | €2,074 | €1,051 | -€1,023 | -49.3% |
| Tangible fixed assets | 22/27 | €2,074 | €1,051 | -€1,023 | -49.3% |
| Furniture and vehicles | 24 | €2,074 | €1,051 | -€1,023 | -49.3% |
| Current assets | 29/58 | €52,167 | €53,477 | +€1,310 | +2.5% |
| Amounts receivable within one year | 40/41 | €38,458 | €26,668 | -€11,790 | -30.7% |
| Trade receivables | 40 | €31,891 | €20,958 | -€10,933 | -34.3% |
| Other amounts receivable | 41 | €6,567 | €5,709 | -€857 | -13.1% |
| Cash at bank and in hand | 54/58 | €13,384 | €26,467 | +€13,084 | +97.8% |
| Deferred charges and accrued income | 490/1 | €326 | €342 | +€17 | +5.1% |
| Total equity and liabilities | 10/49 | €54,241 | €54,529 | +€287 | +0.5% |
| Equity | 10/15 | €3,024 | -€501 | -€3,525 | |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,977 | -€12,501 | -€3,525 | -39.3% |
| Amounts payable | 17/49 | €51,218 | €55,030 | +€3,812 | +7.4% |
| Amounts payable within one year | 42/48 | €46,510 | €50,236 | +€3,726 | +8.0% |
| Trade debts | 44 | €5,462 | €8,294 | +€2,832 | +51.8% |
| Suppliers | 440/4 | €5,462 | €8,294 | +€2,832 | +51.8% |
| Taxes, remuneration and social security | 45 | €1,507 | - | -€1,507 | |
| Taxes | 450/3 | €1,507 | - | -€1,507 | |
| Other amounts payable | 47/48 | €39,541 | €41,942 | +€2,401 | +6.1% |
| Accrued charges and deferred income | 492/3 | €4,708 | €4,794 | +€86 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,701 | €1,023 | -€4,677 | -82.1% |
| Other operating charges | 640/8 | €1,118 | €1,049 | -€69 | -6.2% |
| Gross operating margin | 9900 | €3,624 | -€1,042 | -€4,666 | |
| Operating profit (loss) | 9901 | -€3,195 | -€3,114 | +€80 | +2.5% |
| Financial income | 75/76B | €222 | €1,830 | +€1,608 | +723% |
| Recurring financial income | 75 | €222 | €1,830 | +€1,608 | +723% |
| Financial charges | 65/66B | €1,263 | €2,241 | +€978 | +77.4% |
| Recurring financial charges | 65 | €1,263 | €2,241 | +€978 | +77.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,236 | -€3,525 | +€711 | +16.8% |
| Profit (loss) for the period | 9904 | -€4,236 | -€3,525 | +€711 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,236 | -€3,525 | +€711 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.