IDEAhouse: what changed
Two fiscal 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.
IDEAhouse
Largest movements
- Intangible fixed assets +€22,500
new in 2025: €22,500
- Cash -€14,652
down €14,652 (-84.0%), from €17,447 to €2,796
mainly Investment in fixed assets (net) (-€22,500) and Debts after one year (-€8,747)
- Tangible fixed assets -€13,588
down €13,588 (-26.1%), from €52,071 to €38,484
of which Leasing and similar rights: -€10,735
- Receivables within one year -€1,949
down €1,949 (-10.7%), from €18,288 to €16,339
of which Trade receivables: -€1,474
- Deferred charges and accrued income +€1,477
up €1,477 (+140.4%), from €1,052 to €2,529
- Debts after one year -€8,747
down €8,747 (-32.0%), from €27,358 to €18,611
- Reserves +€4,633
up €4,633 (+13.8%), from €33,546 to €38,179
- Current portion of long-term debt -€3,959
down €3,959 (-26.5%), from €14,943 to €10,983
- Trade debts +€1,499
up €1,499 (+426.7%), from €351 to €1,851
- Gross operating margin -€29,322
down €29,322 (-53.5%), from €54,827 to €25,505
- Taxes -€6,160
down €6,160 (-74.2%), from €8,306 to €2,146
- Other operating charges +€1,948
up €1,948 (+122.7%), from €1,588 to €3,536
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 | €88,858 | €82,647 | -€6,211 | -7.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €52,071 | €60,984 | +€8,912 | +17.1% |
| Intangible fixed assets | 21 | - | €22,500 | +€22,500 | |
| Tangible fixed assets | 22/27 | €52,071 | €38,484 | -€13,588 | -26.1% |
| Plant, machinery and equipment | 23 | €534 | €373 | -€161 | -30.1% |
| Furniture and vehicles | 24 | €4,402 | €2,949 | -€1,454 | -33.0% |
| Leasing and similar rights | 25 | €36,059 | €25,324 | -€10,735 | -29.8% |
| Other tangible fixed assets | 26 | €11,075 | €9,838 | -€1,238 | -11.2% |
| Current assets | 29/58 | €36,787 | €21,663 | -€15,124 | -41.1% |
| Amounts receivable within one year | 40/41 | €18,288 | €16,339 | -€1,949 | -10.7% |
| Trade receivables | 40 | €14,606 | €13,132 | -€1,474 | -10.1% |
| Other amounts receivable | 41 | €3,682 | €3,207 | -€475 | -12.9% |
| Cash at bank and in hand | 54/58 | €17,447 | €2,796 | -€14,652 | -84.0% |
| Deferred charges and accrued income | 490/1 | €1,052 | €2,529 | +€1,477 | +140.4% |
| Total equity and liabilities | 10/49 | €88,858 | €82,647 | -€6,211 | -7.0% |
| Equity | 10/15 | €37,546 | €42,179 | +€4,633 | +12.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €33,546 | €38,179 | +€4,633 | +13.8% |
| Distributable reserves | 133 | €33,546 | €38,179 | +€4,633 | +13.8% |
| Amounts payable | 17/49 | €51,312 | €40,468 | -€10,844 | -21.1% |
| Amounts payable after more than one year | 17 | €27,358 | €18,611 | -€8,747 | -32.0% |
| Financial debts | 170/4 | €27,358 | €18,611 | -€8,747 | -32.0% |
| Amounts payable within one year | 42/48 | €23,954 | €21,856 | -€2,098 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €14,943 | €10,983 | -€3,959 | -26.5% |
| Financial debts | 43 | - | €163 | +€163 | |
| Other loans | 439 | - | €163 | +€163 | |
| Trade debts | 44 | €351 | €1,851 | +€1,499 | +426.7% |
| Suppliers | 440/4 | €351 | €1,851 | +€1,499 | +426.7% |
| Taxes, remuneration and social security | 45 | €8,660 | €8,860 | +€200 | +2.3% |
| Taxes | 450/3 | €8,660 | €6,760 | -€1,900 | -21.9% |
| Remuneration and social security | 454/9 | €0 | €2,100 | +€2,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,740 | €13,588 | -€152 | -1.1% |
| Other operating charges | 640/8 | €1,588 | €3,536 | +€1,948 | +122.7% |
| Gross operating margin | 9900 | €54,827 | €25,505 | -€29,322 | -53.5% |
| Operating profit (loss) | 9901 | €39,500 | €8,382 | -€31,118 | -78.8% |
| Financial income | 75/76B | €36 | €115 | +€79 | +219.9% |
| Recurring financial income | 75 | €36 | €115 | +€79 | +219.9% |
| Financial charges | 65/66B | €2,263 | €1,718 | -€544 | -24.1% |
| Recurring financial charges | 65 | €2,263 | €1,718 | -€544 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €37,274 | €6,779 | -€30,494 | -81.8% |
| Income taxes | 67/77 | €8,306 | €2,146 | -€6,160 | -74.2% |
| Profit (loss) for the period | 9904 | €28,967 | €4,633 | -€24,334 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,967 | €4,633 | -€24,334 | -84.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.