IDEACT SPRL: 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.
IDEACT SPRL
Largest movements
- Receivables within one year +€7,571
up €7,571 (+62.5%), from €12,122 to €19,693
of which Trade receivables: +€8,496
- Tangible fixed assets -€1,570
down €1,570 (-44.2%), from €3,550 to €1,980
of which Furniture and vehicles: -€953
- Short-term financial debts +€103,798
up €103,798 (+158931.7%), from €65 to €103,864
- Debts after one year -€100,000
no longer reported in 2025 (was €100,000)
- Other debts +€17,129
up €17,129 (+25.8%), from €66,277 to €83,406
- Profit (loss) carried forward -€12,618
down €12,618 (-18.1%), from -€69,703 to -€82,320
- Advances received -€1,500
no longer reported in 2025 (was €1,500)
- Gross operating margin +€6,854
up €6,854 (+61.8%), from -€11,087 to -€4,233
- Depreciation -€4,709
down €4,709 (-75.0%), from €6,280 to €1,570
- Other operating charges -€1,288
down €1,288 (-64.6%), from €1,995 to €707
- Financial charges +€373
up €373 (+6.9%), from €5,426 to €5,799
- Taxes -€131
down €131 (-29.7%), from €440 to €309
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 | €119,547 | €125,462 | +€5,915 | +4.9% |
| Fixed assets | 21/28 | €106,575 | €105,005 | -€1,570 | -1.5% |
| Tangible fixed assets | 22/27 | €3,550 | €1,980 | -€1,570 | -44.2% |
| Furniture and vehicles | 24 | €2,298 | €1,345 | -€953 | -41.5% |
| Other tangible fixed assets | 26 | €1,252 | €635 | -€617 | -49.3% |
| Financial fixed assets | 28 | €103,025 | €103,025 | = | 0.0% |
| Current assets | 29/58 | €12,972 | €20,456 | +€7,485 | +57.7% |
| Amounts receivable within one year | 40/41 | €12,122 | €19,693 | +€7,571 | +62.5% |
| Trade receivables | 40 | €9,296 | €17,792 | +€8,496 | +91.4% |
| Other amounts receivable | 41 | €2,826 | €1,902 | -€924 | -32.7% |
| Cash at bank and in hand | 54/58 | €54 | - | -€54 | |
| Deferred charges and accrued income | 490/1 | €795 | €763 | -€32 | -4.1% |
| Total equity and liabilities | 10/49 | €119,547 | €125,462 | +€5,915 | +4.9% |
| Equity | 10/15 | -€62,883 | -€75,500 | -€12,618 | -20.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,703 | -€82,320 | -€12,618 | -18.1% |
| Amounts payable | 17/49 | €182,430 | €200,962 | +€18,532 | +10.2% |
| Amounts payable after more than one year | 17 | €100,000 | - | -€100,000 | |
| Financial debts | 170/4 | €100,000 | - | -€100,000 | |
| Amounts payable within one year | 42/48 | €82,430 | €200,962 | +€118,532 | +143.8% |
| Financial debts | 43 | €65 | €103,864 | +€103,798 | +158931.7% |
| Credit institutions | 430/8 | €65 | €103,864 | +€103,798 | +158931.7% |
| Trade debts | 44 | €14,158 | €12,906 | -€1,252 | -8.8% |
| Suppliers | 440/4 | €14,158 | €12,906 | -€1,252 | -8.8% |
| Advances received on contracts in progress | 46 | €1,500 | - | -€1,500 | |
| Taxes, remuneration and social security | 45 | €430 | €786 | +€357 | +83.0% |
| Taxes | 450/3 | €430 | €786 | +€357 | +83.0% |
| Other amounts payable | 47/48 | €66,277 | €83,406 | +€17,129 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,280 | €1,570 | -€4,709 | -75.0% |
| Other operating charges | 640/8 | €1,995 | €707 | -€1,288 | -64.6% |
| Gross operating margin | 9900 | -€11,087 | -€4,233 | +€6,854 | +61.8% |
| Operating profit (loss) | 9901 | -€19,361 | -€6,509 | +€12,852 | +66.4% |
| Financial charges | 65/66B | €5,426 | €5,799 | +€373 | +6.9% |
| Recurring financial charges | 65 | €5,426 | €5,799 | +€373 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,788 | -€12,308 | +€12,479 | +50.3% |
| Income taxes | 67/77 | €440 | €309 | -€131 | -29.7% |
| Profit (loss) for the period | 9904 | -€25,228 | -€12,618 | +€12,610 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,228 | -€12,618 | +€12,610 | +50.0% |
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.