IDEAAL GIPSBOUW: 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 GIPSBOUW
Largest movements
- Tangible fixed assets +€32,201
up €32,201 (+26.1%), from €123,161 to €155,362
of which Leasing and similar rights: +€33,761
- Cash +€6,152
up €6,152 (+36.9%), from €16,669 to €22,821
mainly Debts after one year (+€21,921) and Net result for the year (+€15,054)
- Receivables within one year +€4,878
up €4,878 (+26.2%), from €18,637 to €23,515
of which Trade receivables: +€7,386
- Debts after one year +€21,921
up €21,921 (+26.4%), from €83,095 to €105,016
- Reserves +€15,054
up €15,054 (+33.3%), from €45,142 to €60,196
- Trade debts +€10,066
up €10,066 (+78.8%), from €12,779 to €22,845
- Other debts -€6,998
no longer reported in 2025 (was €6,998)
- Current portion of long-term debt +€5,981
up €5,981 (+111%), from €5,412 to €11,393
- Gross operating margin -€4,314
down €4,314 (-13.6%), from €31,742 to €27,428
- Taxes -€3,198
down €3,198 (-43.3%), from €7,378 to €4,181
- Depreciation +€1,701
up €1,701 (+114%), from €1,488 to €3,189
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 | €160,561 | €204,310 | +€43,749 | +27.2% |
| Fixed assets | 21/28 | €123,161 | €155,362 | +€32,201 | +26.1% |
| Tangible fixed assets | 22/27 | €123,161 | €155,362 | +€32,201 | +26.1% |
| Land and buildings | 22 | €119,000 | €119,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €944 | €379 | -€565 | -59.8% |
| Furniture and vehicles | 24 | €1,584 | €774 | -€810 | -51.2% |
| Leasing and similar rights | 25 | - | €33,761 | +€33,761 | |
| Other tangible fixed assets | 26 | €1,633 | €1,448 | -€185 | -11.3% |
| Current assets | 29/58 | €37,400 | €48,948 | +€11,548 | +30.9% |
| Stocks and contracts in progress | 3 | €1,917 | €1,842 | -€75 | -3.9% |
| Stocks | 30/36 | €1,917 | €1,842 | -€75 | -3.9% |
| Amounts receivable within one year | 40/41 | €18,637 | €23,515 | +€4,878 | +26.2% |
| Trade receivables | 40 | €10,679 | €18,065 | +€7,386 | +69.2% |
| Other amounts receivable | 41 | €7,958 | €5,450 | -€2,508 | -31.5% |
| Cash at bank and in hand | 54/58 | €16,669 | €22,821 | +€6,152 | +36.9% |
| Deferred charges and accrued income | 490/1 | €177 | €770 | +€593 | +334% |
| Total equity and liabilities | 10/49 | €160,561 | €204,310 | +€43,749 | +27.2% |
| Equity | 10/15 | €45,142 | €60,196 | +€15,054 | +33.3% |
| Reserves | 13 | €45,142 | €60,196 | +€15,054 | +33.3% |
| Distributable reserves | 133 | €45,142 | €60,196 | +€15,054 | +33.3% |
| Amounts payable | 17/49 | €115,419 | €144,114 | +€28,695 | +24.9% |
| Amounts payable after more than one year | 17 | €83,095 | €105,016 | +€21,921 | +26.4% |
| Financial debts | 170/4 | €83,095 | €105,016 | +€21,921 | +26.4% |
| Amounts payable within one year | 42/48 | €32,324 | €39,098 | +€6,774 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €5,412 | €11,393 | +€5,981 | +111% |
| Trade debts | 44 | €12,779 | €22,845 | +€10,066 | +78.8% |
| Suppliers | 440/4 | €12,779 | €22,845 | +€10,066 | +78.8% |
| Advances received on contracts in progress | 46 | €1,976 | €415 | -€1,561 | -79.0% |
| Taxes, remuneration and social security | 45 | €5,159 | €4,446 | -€713 | -13.8% |
| Taxes | 450/3 | €5,159 | €4,446 | -€713 | -13.8% |
| Other amounts payable | 47/48 | €6,998 | - | -€6,998 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,488 | €3,189 | +€1,701 | +114% |
| Other operating charges | 640/8 | €1,037 | €1,244 | +€207 | +20.0% |
| Gross operating margin | 9900 | €31,742 | €27,428 | -€4,314 | -13.6% |
| Operating profit (loss) | 9901 | €29,217 | €22,995 | -€6,222 | -21.3% |
| Financial income | 75/76B | €308 | €385 | +€77 | +25.0% |
| Recurring financial income | 75 | €308 | €385 | +€77 | +25.0% |
| Financial charges | 65/66B | €3,907 | €4,145 | +€237 | +6.1% |
| Recurring financial charges | 65 | €3,907 | €4,145 | +€237 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €25,617 | €19,235 | -€6,382 | -24.9% |
| Income taxes | 67/77 | €7,378 | €4,181 | -€3,198 | -43.3% |
| Profit (loss) for the period | 9904 | €18,239 | €15,054 | -€3,184 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,239 | €15,054 | -€3,184 | -17.5% |
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 29 October 2026 via checked.be.