IDEA SERVICES: 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 SERVICES
Largest movements
- Stocks and contracts -€36,244
down €36,244 (-18.0%), from €201,000 to €164,756
- Tangible fixed assets -€16,988
down €16,988 (-25.8%), from €65,956 to €48,968
of which Land and buildings: -€12,966
- Debts after one year -€29,430
down €29,430 (-30.9%), from €95,125 to €65,694
- Current portion of long-term debt -€25,258
down €25,258 (-46.2%), from €54,689 to €29,430
- Trade debts -€12,196
down €12,196 (-18.3%), from €66,705 to €54,509
- Short-term financial debts +€10,075
new in 2025: €10,075
- Reserves +€5,975
up €5,975 (+25.6%), from €23,294 to €29,269
- Gross operating margin -€4,759
down €4,759 (-6.8%), from €69,861 to €65,101
- Staff costs -€4,078
down €4,078 (-13.2%), from €30,776 to €26,699
- Other operating charges -€2,922
down €2,922 (-66.0%), from €4,429 to €1,506
- Financial income -€1,545
down €1,545 (-82.1%), from €1,880 to €336
- Financial charges +€881
up €881 (+9.6%), from €9,210 to €10,092
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 | €269,579 | €216,789 | -€52,790 | -19.6% |
| Fixed assets | 21/28 | €65,956 | €48,968 | -€16,988 | -25.8% |
| Tangible fixed assets | 22/27 | €65,956 | €48,968 | -€16,988 | -25.8% |
| Land and buildings | 22 | €51,864 | €38,898 | -€12,966 | -25.0% |
| Furniture and vehicles | 24 | €1,478 | €1,214 | -€263 | -17.8% |
| Other tangible fixed assets | 26 | €12,614 | €8,856 | -€3,758 | -29.8% |
| Current assets | 29/58 | €203,623 | €167,820 | -€35,803 | -17.6% |
| Stocks and contracts in progress | 3 | €201,000 | €164,756 | -€36,244 | -18.0% |
| Stocks | 30/36 | €201,000 | €164,756 | -€36,244 | -18.0% |
| Amounts receivable within one year | 40/41 | €72 | €1,435 | +€1,362 | +1889.3% |
| Trade receivables | 40 | €61 | €303 | +€241 | +392.8% |
| Other amounts receivable | 41 | €11 | €1,132 | +€1,121 | +10516.2% |
| Cash at bank and in hand | 54/58 | €2,551 | €1,630 | -€921 | -36.1% |
| Total equity and liabilities | 10/49 | €269,579 | €216,789 | -€52,790 | -19.6% |
| Equity | 10/15 | €32,294 | €38,269 | +€5,975 | +18.5% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €23,294 | €29,269 | +€5,975 | +25.6% |
| Distributable reserves | 133 | €23,294 | €29,269 | +€5,975 | +25.6% |
| Amounts payable | 17/49 | €237,285 | €178,520 | -€58,765 | -24.8% |
| Amounts payable after more than one year | 17 | €95,125 | €65,694 | -€29,430 | -30.9% |
| Financial debts | 170/4 | €95,125 | €65,694 | -€29,430 | -30.9% |
| Amounts payable within one year | 42/48 | €142,160 | €112,826 | -€29,334 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €54,689 | €29,430 | -€25,258 | -46.2% |
| Financial debts | 43 | - | €10,075 | +€10,075 | |
| Credit institutions | 430/8 | - | €10,075 | +€10,075 | |
| Trade debts | 44 | €66,705 | €54,509 | -€12,196 | -18.3% |
| Suppliers | 440/4 | €66,705 | €54,509 | -€12,196 | -18.3% |
| Advances received on contracts in progress | 46 | €2,145 | €1,015 | -€1,130 | -52.7% |
| Taxes, remuneration and social security | 45 | €13,327 | €10,836 | -€2,492 | -18.7% |
| Taxes | 450/3 | €8,060 | €9,010 | +€950 | +11.8% |
| Remuneration and social security | 454/9 | €5,268 | €1,826 | -€3,442 | -65.3% |
| Other amounts payable | 47/48 | €5,294 | €6,961 | +€1,667 | +31.5% |
| Remuneration, social security and pensions | 62 | €30,776 | €26,699 | -€4,078 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,988 | €16,988 | = | 0.0% |
| Other operating charges | 640/8 | €4,429 | €1,506 | -€2,922 | -66.0% |
| Gross operating margin | 9900 | €69,861 | €65,101 | -€4,759 | -6.8% |
| Operating profit (loss) | 9901 | €17,668 | €19,908 | +€2,240 | +12.7% |
| Financial income | 75/76B | €1,880 | €336 | -€1,545 | -82.1% |
| Recurring financial income | 75 | €1,880 | €336 | -€1,545 | -82.1% |
| Financial charges | 65/66B | €9,210 | €10,092 | +€881 | +9.6% |
| Recurring financial charges | 65 | €9,210 | €10,092 | +€881 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €10,338 | €10,153 | -€186 | -1.8% |
| Income taxes | 67/77 | €4,241 | €4,178 | -€63 | -1.5% |
| Profit (loss) for the period | 9904 | €6,098 | €5,975 | -€123 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,098 | €5,975 | -€123 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.