IDEAAL 01: 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.
IDEAAL 01
Largest movements
- Receivables within one year -€99,220
down €99,220 (-36.9%), from €268,909 to €169,689
of which Trade receivables: -€167,216
- Cash +€13,365
up €13,365 (+168%), from €7,967 to €21,331
mainly Receivables within one year (+€99,220) and Net result for the year (+€60,172)
- Stocks and contracts -€3,229
no longer reported in 2025 (was €3,229)
- Profit (loss) carried forward +€60,172
up €60,172 (+529%), from €11,377 to €71,549
- Trade debts -€58,121
down €58,121 (-39.5%), from €147,293 to €89,173
- Tax, wage and social debts -€45,193
down €45,193 (-73.9%), from €61,176 to €15,983
of which Remuneration and social security: -€42,865
- Advances received -€43,500
no longer reported in 2025 (was €43,500)
- Gross operating margin +€145,661
up €145,661, from -€2,361 to €143,301
- Staff costs +€22,867
up €22,867 (+54.8%), from €41,719 to €64,585
- Taxes -€4,011
no longer reported in 2025 (was €4,011)
- Depreciation +€3,287
up €3,287 (+166%), from €1,975 to €5,262
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 | €290,362 | €202,787 | -€87,575 | -30.2% |
| Fixed assets | 21/28 | €10,258 | €11,767 | +€1,509 | +14.7% |
| Tangible fixed assets | 22/27 | €4,503 | €5,277 | +€774 | +17.2% |
| Plant, machinery and equipment | 23 | €2,768 | €2,717 | -€51 | -1.8% |
| Furniture and vehicles | 24 | €1,736 | €2,560 | +€825 | +47.5% |
| Financial fixed assets | 28 | €5,755 | €6,490 | +€735 | +12.8% |
| Current assets | 29/58 | €280,104 | €191,020 | -€89,084 | -31.8% |
| Stocks and contracts in progress | 3 | €3,229 | - | -€3,229 | |
| Stocks | 30/36 | €3,229 | - | -€3,229 | |
| Amounts receivable within one year | 40/41 | €268,909 | €169,689 | -€99,220 | -36.9% |
| Trade receivables | 40 | €182,596 | €15,380 | -€167,216 | -91.6% |
| Other amounts receivable | 41 | €86,313 | €154,309 | +€67,996 | +78.8% |
| Cash at bank and in hand | 54/58 | €7,967 | €21,331 | +€13,365 | +168% |
| Total equity and liabilities | 10/49 | €290,362 | €202,787 | -€87,575 | -30.2% |
| Equity | 10/15 | €22,459 | €82,631 | +€60,172 | +268% |
| Contributions | 10/11 | €9,222 | €9,222 | = | 0.0% |
| Capital | 10 | €9,222 | €9,222 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €9,378 | €9,378 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,377 | €71,549 | +€60,172 | +529% |
| Amounts payable | 17/49 | €267,903 | €120,156 | -€147,747 | -55.1% |
| Amounts payable within one year | 42/48 | €267,903 | €120,156 | -€147,747 | -55.1% |
| Trade debts | 44 | €147,293 | €89,173 | -€58,121 | -39.5% |
| Suppliers | 440/4 | €147,293 | €89,173 | -€58,121 | -39.5% |
| Advances received on contracts in progress | 46 | €43,500 | - | -€43,500 | |
| Taxes, remuneration and social security | 45 | €61,176 | €15,983 | -€45,193 | -73.9% |
| Taxes | 450/3 | €9,190 | €6,862 | -€2,328 | -25.3% |
| Remuneration and social security | 454/9 | €51,986 | €9,122 | -€42,865 | -82.5% |
| Other amounts payable | 47/48 | €15,933 | €15,000 | -€933 | -5.9% |
| Remuneration, social security and pensions | 62 | €41,719 | €64,585 | +€22,867 | +54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,975 | €5,262 | +€3,287 | +166% |
| Other operating charges | 640/8 | €6,143 | €7,011 | +€868 | +14.1% |
| Gross operating margin | 9900 | -€2,361 | €143,301 | +€145,661 | |
| Operating profit (loss) | 9901 | -€52,198 | €66,442 | +€118,640 | |
| Financial income | 75/76B | €19 | €894 | +€875 | +4,494% |
| Recurring financial income | 75 | €19 | €894 | +€875 | +4,494% |
| Financial charges | 65/66B | €8,094 | €7,165 | -€929 | -11.5% |
| Recurring financial charges | 65 | €8,094 | €7,165 | -€929 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€60,272 | €60,172 | +€120,443 | |
| Income taxes | 67/77 | €4,011 | - | -€4,011 | |
| Profit (loss) for the period | 9904 | -€64,283 | €60,172 | +€124,454 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,283 | €60,172 | +€124,454 |
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 19 October 2026 via checked.be.