IDEAL: 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.
IDEAL
Largest movements
- Tangible fixed assets +€52,894
up €52,894 (+25.6%), from €206,486 to €259,380
of which Furniture and vehicles: +€63,380
- Other debts +€75,000
up €75,000 (+93.8%), from €80,000 to €155,000
- Profit (loss) carried forward -€13,436
down €13,436 (-6.6%), from €202,482 to €189,046
- Gross operating margin -€82,646
down €82,646 (-59.9%), from €137,895 to €55,249
- Staff costs -€29,163
down €29,163 (-33.5%), from €87,165 to €58,002
- Depreciation +€4,267
up €4,267 (+39.4%), from €10,827 to €15,094
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 | €340,219 | €396,765 | +€56,546 | +16.6% |
| Fixed assets | 21/28 | €206,486 | €259,380 | +€52,894 | +25.6% |
| Tangible fixed assets | 22/27 | €206,486 | €259,380 | +€52,894 | +25.6% |
| Land and buildings | 22 | €12,164 | €11,227 | -€937 | -7.7% |
| Plant, machinery and equipment | 23 | €194,040 | €184,491 | -€9,549 | -4.9% |
| Furniture and vehicles | 24 | €282 | €63,662 | +€63,380 | +22,475% |
| Current assets | 29/58 | €133,733 | €137,385 | +€3,652 | +2.7% |
| Stocks and contracts in progress | 3 | €129,030 | €128,627 | -€403 | -0.3% |
| Stocks | 30/36 | €129,030 | €128,627 | -€403 | -0.3% |
| Amounts receivable within one year | 40/41 | - | €855 | +€855 | |
| Trade receivables | 40 | - | €855 | +€855 | |
| Cash at bank and in hand | 54/58 | €4,703 | €6,297 | +€1,594 | +33.9% |
| Deferred charges and accrued income | 490/1 | - | €1,606 | +€1,606 | |
| Total equity and liabilities | 10/49 | €340,219 | €396,765 | +€56,546 | +16.6% |
| Equity | 10/15 | €238,120 | €224,684 | -€13,436 | -5.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €10,638 | €10,638 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,138 | €8,138 | = | 0.0% |
| Profit (loss) carried forward | 14 | €202,482 | €189,046 | -€13,436 | -6.6% |
| Amounts payable | 17/49 | €102,099 | €172,081 | +€69,982 | +68.5% |
| Amounts payable within one year | 42/48 | €102,099 | €172,081 | +€69,982 | +68.5% |
| Trade debts | 44 | €3,904 | €1,094 | -€2,810 | -72.0% |
| Suppliers | 440/4 | €3,904 | €1,094 | -€2,810 | -72.0% |
| Taxes, remuneration and social security | 45 | €18,195 | €15,987 | -€2,208 | -12.1% |
| Taxes | 450/3 | €8,272 | €5,420 | -€2,852 | -34.5% |
| Remuneration and social security | 454/9 | €9,923 | €10,567 | +€644 | +6.5% |
| Other amounts payable | 47/48 | €80,000 | €155,000 | +€75,000 | +93.8% |
| Remuneration, social security and pensions | 62 | €87,165 | €58,002 | -€29,163 | -33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,827 | €15,094 | +€4,267 | +39.4% |
| Other operating charges | 640/8 | €1,824 | €1,842 | +€18 | +1.0% |
| Gross operating margin | 9900 | €137,895 | €55,249 | -€82,646 | -59.9% |
| Operating profit (loss) | 9901 | €38,079 | -€19,689 | -€57,768 | |
| Financial income | 75/76B | €9,247 | €7,891 | -€1,356 | -14.7% |
| Recurring financial income | 75 | €9,247 | €7,891 | -€1,356 | -14.7% |
| Financial charges | 65/66B | €1,215 | €1,243 | +€28 | +2.3% |
| Recurring financial charges | 65 | €1,215 | €1,243 | +€28 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €46,111 | -€13,041 | -€59,152 | |
| Income taxes | 67/77 | €591 | €395 | -€196 | -33.2% |
| Profit (loss) for the period | 9904 | €45,520 | -€13,436 | -€58,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,520 | -€13,436 | -€58,956 |
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 16 October 2026 via checked.be.