IDEA STUDIO: 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 STUDIO
Largest movements
- Cash +€23,906
up €23,906 (+128.4%), from €18,617 to €42,523
mainly Net result for the year (+€23,570) and Tax, wage and social debts (+€8,409)
- Receivables within one year +€7,498
up €7,498 (+78.1%), from €9,595 to €17,093
of which Trade receivables: +€7,636
- Tangible fixed assets -€2,127
down €2,127 (-23.1%), from €9,223 to €7,096
- Profit (loss) carried forward +€23,570
up €23,570 (+122.7%), from €19,215 to €42,785
- Tax, wage and social debts +€8,409
up €8,409 (+77.2%), from €10,896 to €19,306
of which Taxes: +€8,409
- Other debts -€2,085
down €2,085 (-94.7%), from €2,203 to €117
- Gross operating margin +€8,347
up €8,347 (+31.6%), from €26,442 to €34,789
- Taxes +€1,626
up €1,626 (+30.9%), from €5,257 to €6,883
- Depreciation +€1,621
up €1,621 (+102.6%), from €1,580 to €3,201
- Other operating charges +€738
up €738 (+189.3%), from €390 to €1,127
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 | €37,703 | €67,504 | +€29,801 | +79.0% |
| Fixed assets | 21/28 | €9,223 | €7,096 | -€2,127 | -23.1% |
| Tangible fixed assets | 22/27 | €9,223 | €7,096 | -€2,127 | -23.1% |
| Furniture and vehicles | 24 | €9,223 | €7,096 | -€2,127 | -23.1% |
| Current assets | 29/58 | €28,480 | €60,408 | +€31,928 | +112.1% |
| Amounts receivable within one year | 40/41 | €9,595 | €17,093 | +€7,498 | +78.1% |
| Trade receivables | 40 | €9,449 | €17,085 | +€7,636 | +80.8% |
| Other amounts receivable | 41 | €146 | €8 | -€138 | -94.8% |
| Cash at bank and in hand | 54/58 | €18,617 | €42,523 | +€23,906 | +128.4% |
| Deferred charges and accrued income | 490/1 | €268 | €792 | +€524 | +195.8% |
| Total equity and liabilities | 10/49 | €37,703 | €67,504 | +€29,801 | +79.0% |
| Equity | 10/15 | €24,215 | €47,785 | +€23,570 | +97.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,215 | €42,785 | +€23,570 | +122.7% |
| Amounts payable | 17/49 | €13,488 | €19,719 | +€6,231 | +46.2% |
| Amounts payable within one year | 42/48 | €13,488 | €19,719 | +€6,231 | +46.2% |
| Trade debts | 44 | €389 | €296 | -€93 | -23.9% |
| Suppliers | 440/4 | €389 | €296 | -€93 | -23.9% |
| Taxes, remuneration and social security | 45 | €10,896 | €19,306 | +€8,409 | +77.2% |
| Taxes | 450/3 | €9,096 | €17,506 | +€8,409 | +92.4% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €2,203 | €117 | -€2,085 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,580 | €3,201 | +€1,621 | +102.6% |
| Other operating charges | 640/8 | €390 | €1,127 | +€738 | +189.3% |
| Gross operating margin | 9900 | €26,442 | €34,789 | +€8,347 | +31.6% |
| Operating profit (loss) | 9901 | €24,473 | €30,461 | +€5,989 | +24.5% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €6 | €8 | +€2 | +42.6% |
| Recurring financial charges | 65 | €6 | €8 | +€2 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | €24,472 | €30,453 | +€5,981 | +24.4% |
| Income taxes | 67/77 | €5,257 | €6,883 | +€1,626 | +30.9% |
| Profit (loss) for the period | 9904 | €19,215 | €23,570 | +€4,355 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,215 | €23,570 | +€4,355 | +22.7% |
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 9 October 2026 via checked.be.