IDEA SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€13,886
up €13,886 (+20.1%), from €69,201 to €83,087
mainly Net result for the year (+€17,028) and Depreciation (+€11,315)
- Tangible fixed assets -€9,890
down €9,890 (-29.8%), from €33,212 to €23,322
of which Furniture and vehicles: -€8,207
- Receivables within one year +€2,524
up €2,524 (+8.4%), from €30,093 to €32,617
of which Trade receivables: +€3,793
- Reserves +€15,362
up €15,362 (+15.7%), from €97,540 to €112,902
- Current portion of long-term debt -€5,815
no longer reported in 2025 (was €5,815)
- Trade debts -€3,979
down €3,979 (-85.4%), from €4,657 to €678
- Gross operating margin +€1,645
up €1,645 (+4.7%), from €35,073 to €36,718
- Other operating charges +€433
up €433 (+60.3%), from €718 to €1,151
- Taxes +€409
up €409 (+6.1%), from €6,752 to €7,161
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 | €134,474 | €141,026 | +€6,552 | +4.9% |
| Fixed assets | 21/28 | €33,212 | €23,322 | -€9,890 | -29.8% |
| Tangible fixed assets | 22/27 | €33,212 | €23,322 | -€9,890 | -29.8% |
| Land and buildings | 22 | €3,425 | €2,017 | -€1,408 | -41.1% |
| Plant, machinery and equipment | 23 | €4,829 | €4,554 | -€275 | -5.7% |
| Furniture and vehicles | 24 | €24,958 | €16,751 | -€8,207 | -32.9% |
| Current assets | 29/58 | €101,262 | €117,704 | +€16,442 | +16.2% |
| Amounts receivable within one year | 40/41 | €30,093 | €32,617 | +€2,524 | +8.4% |
| Trade receivables | 40 | €27,378 | €31,171 | +€3,793 | +13.9% |
| Other amounts receivable | 41 | €2,715 | €1,446 | -€1,269 | -46.7% |
| Cash at bank and in hand | 54/58 | €69,201 | €83,087 | +€13,886 | +20.1% |
| Deferred charges and accrued income | 490/1 | €1,968 | €2,000 | +€32 | +1.6% |
| Total equity and liabilities | 10/49 | €134,474 | €141,026 | +€6,552 | +4.9% |
| Equity | 10/15 | €116,140 | €131,502 | +€15,362 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,540 | €112,902 | +€15,362 | +15.7% |
| Distributable reserves | 133 | €97,540 | €112,902 | +€15,362 | +15.7% |
| Amounts payable | 17/49 | €18,334 | €9,524 | -€8,810 | -48.1% |
| Amounts payable within one year | 42/48 | €18,314 | €9,487 | -€8,827 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €5,815 | - | -€5,815 | |
| Trade debts | 44 | €4,657 | €678 | -€3,979 | -85.4% |
| Suppliers | 440/4 | €4,657 | €678 | -€3,979 | -85.4% |
| Taxes, remuneration and social security | 45 | €5,829 | €5,995 | +€166 | +2.8% |
| Taxes | 450/3 | €5,829 | €5,995 | +€166 | +2.8% |
| Other amounts payable | 47/48 | €2,013 | €2,814 | +€801 | +39.8% |
| Accrued charges and deferred income | 492/3 | €20 | €37 | +€17 | +85.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,512 | €11,315 | -€197 | -1.7% |
| Other operating charges | 640/8 | €718 | €1,151 | +€433 | +60.3% |
| Gross operating margin | 9900 | €35,073 | €36,718 | +€1,645 | +4.7% |
| Operating profit (loss) | 9901 | €22,843 | €24,252 | +€1,409 | +6.2% |
| Financial income | 75/76B | €343 | €275 | -€68 | -19.8% |
| Recurring financial income | 75 | €343 | €275 | -€68 | -19.8% |
| Financial charges | 65/66B | €644 | €338 | -€306 | -47.5% |
| Recurring financial charges | 65 | €644 | €338 | -€306 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €22,542 | €24,189 | +€1,647 | +7.3% |
| Income taxes | 67/77 | €6,752 | €7,161 | +€409 | +6.1% |
| Profit (loss) for the period | 9904 | €15,790 | €17,028 | +€1,238 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,790 | €17,028 | +€1,238 | +7.8% |
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 10 October 2026 via checked.be.