IDEA4BUSINESS: what changed
IDEA4BUSINESS
Largest movements
- Cash -€175,784
down €175,784 (-84.9%), from €207,031 to €31,247
mainly Other debts (-€220,159) and Receivables within one year (-€13,034)
- Tangible fixed assets -€14,122
down €14,122 (-34.0%), from €41,581 to €27,459
of which Other tangible fixed assets: -€10,885
- Receivables within one year +€13,034
up €13,034 (+364%), from €3,583 to €16,617
of which Trade receivables: +€15,535
- Deferred charges and accrued income -€11,896
down €11,896 (-14.8%), from €80,587 to €68,691
- Other debts -€220,159
down €220,159 (-83.3%), from €264,236 to €44,077
- Reserves +€33,415
up €33,415 (+66.0%), from €50,627 to €84,042
- Gross operating margin -€278,371
down €278,371 (-81.4%), from €341,800 to €63,429
- Taxes -€71,400
down €71,400 (-83.1%), from €85,897 to €14,497
- Financial income -€7,586
down €7,586 (-54.4%), from €13,934 to €6,348
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €332,782 | €144,014 | -€188,768 | -56.7% |
| Fixed assets | 21/28 | €41,581 | €27,459 | -€14,122 | -34.0% |
| Tangible fixed assets | 22/27 | €41,581 | €27,459 | -€14,122 | -34.0% |
| Furniture and vehicles | 24 | €7,023 | €3,786 | -€3,237 | -46.1% |
| Other tangible fixed assets | 26 | €34,558 | €23,673 | -€10,885 | -31.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €291,201 | €116,555 | -€174,646 | -60.0% |
| Amounts receivable within one year | 40/41 | €3,583 | €16,617 | +€13,034 | +364% |
| Trade receivables | 40 | €800 | €16,335 | +€15,535 | +1,942% |
| Other amounts receivable | 41 | €2,783 | €282 | -€2,501 | -89.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €207,031 | €31,247 | -€175,784 | -84.9% |
| Deferred charges and accrued income | 490/1 | €80,587 | €68,691 | -€11,896 | -14.8% |
| Total equity and liabilities | 10/49 | €332,782 | €144,014 | -€188,768 | -56.7% |
| Equity | 10/15 | €51,627 | €85,042 | +€33,415 | +64.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €50,627 | €84,042 | +€33,415 | +66.0% |
| Distributable reserves | 133 | €50,627 | €84,042 | +€33,415 | +66.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €281,155 | €58,972 | -€222,183 | -79.0% |
| Amounts payable within one year | 42/48 | €279,033 | €57,409 | -€221,624 | -79.4% |
| Financial debts | 43 | €113 | €6 | -€107 | -94.7% |
| Credit institutions | 430/8 | €113 | €6 | -€107 | -94.7% |
| Trade debts | 44 | €6,277 | €5,714 | -€563 | -9.0% |
| Suppliers | 440/4 | €6,277 | €5,714 | -€563 | -9.0% |
| Taxes, remuneration and social security | 45 | €8,406 | €7,611 | -€795 | -9.5% |
| Taxes | 450/3 | €8,406 | €7,611 | -€795 | -9.5% |
| Other amounts payable | 47/48 | €264,236 | €44,077 | -€220,159 | -83.3% |
| Accrued charges and deferred income | 492/3 | €2,122 | €1,564 | -€559 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,008 | €14,122 | +€114 | +0.8% |
| Other operating charges | 640/8 | €1,196 | €1,574 | +€378 | +31.6% |
| Gross operating margin | 9900 | €341,800 | €63,429 | -€278,371 | -81.4% |
| Operating profit (loss) | 9901 | €326,596 | €47,733 | -€278,863 | -85.4% |
| Financial income | 75/76B | €13,934 | €6,348 | -€7,586 | -54.4% |
| Recurring financial income | 75 | €13,934 | €6,348 | -€7,586 | -54.4% |
| Financial charges | 65/66B | €2,244 | €5,336 | +€3,092 | +138% |
| Recurring financial charges | 65 | €2,244 | €1,601 | -€643 | -28.7% |
| Non-recurring financial charges | 66B | - | €3,735 | +€3,735 | |
| Profit (loss) for the period before taxes | 9903 | €338,286 | €48,745 | -€289,541 | -85.6% |
| Income taxes | 67/77 | €85,897 | €14,497 | -€71,400 | -83.1% |
| Profit (loss) for the period | 9904 | €252,389 | €34,248 | -€218,141 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €252,389 | €34,248 | -€218,141 | -86.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.