IDEAL ASSUR: 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 ASSUR
Largest movements
- Tangible fixed assets +€80,144
up €80,144 (+16.6%), from €483,913 to €564,057
of which Land and buildings: +€123,582
- Receivables within one year -€58,760
down €58,760 (-11.9%), from €493,762 to €435,002
of which Other amounts receivable: -€56,236
- Cash -€18,137
no longer reported in 2025 (was €18,137)
mainly Investment in fixed assets (net) (-€133,737) and Net result for the year (-€34,309)
- Profit (loss) carried forward -€34,309
down €34,309 (-6.0%), from €576,172 to €541,862
- Short-term financial debts +€19,563
up €19,563 (+257%), from €7,604 to €27,167
- Gross operating margin -€25,066
down €25,066 (-40.9%), from €61,283 to €36,217
- Depreciation +€22,579
up €22,579 (+72.8%), from €31,015 to €53,594
- Financial charges +€5,594
up €5,594 (+63.3%), from €8,838 to €14,432
- Financial income +€3,753
up €3,753 (+469,126%), from €1 to €3,754
- Other operating charges +€2,053
up €2,053 (+58.1%), from €3,531 to €5,585
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 | €998,273 | €1,001,433 | +€3,161 | +0.3% |
| Fixed assets | 21/28 | €483,913 | €564,057 | +€80,144 | +16.6% |
| Tangible fixed assets | 22/27 | €483,913 | €564,057 | +€80,144 | +16.6% |
| Land and buildings | 22 | €402,573 | €526,155 | +€123,582 | +30.7% |
| Plant, machinery and equipment | 23 | €32,266 | €219 | -€32,047 | -99.3% |
| Furniture and vehicles | 24 | €49,074 | €37,684 | -€11,391 | -23.2% |
| Current assets | 29/58 | €514,359 | €437,376 | -€76,983 | -15.0% |
| Amounts receivable within one year | 40/41 | €493,762 | €435,002 | -€58,760 | -11.9% |
| Trade receivables | 40 | €4,250 | €1,726 | -€2,524 | -59.4% |
| Other amounts receivable | 41 | €489,512 | €433,276 | -€56,236 | -11.5% |
| Cash at bank and in hand | 54/58 | €18,137 | - | -€18,137 | |
| Deferred charges and accrued income | 490/1 | €2,460 | €2,374 | -€86 | -3.5% |
| Total equity and liabilities | 10/49 | €998,273 | €1,001,433 | +€3,161 | +0.3% |
| Equity | 10/15 | €584,229 | €549,920 | -€34,309 | -5.9% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | €576,172 | €541,862 | -€34,309 | -6.0% |
| Amounts payable | 17/49 | €414,044 | €451,513 | +€37,470 | +9.0% |
| Amounts payable after more than one year | 17 | €295,599 | €304,384 | +€8,785 | +3.0% |
| Financial debts | 170/4 | €295,599 | €304,384 | +€8,785 | +3.0% |
| Amounts payable within one year | 42/48 | €115,485 | €143,304 | +€27,819 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €52,054 | €47,383 | -€4,671 | -9.0% |
| Financial debts | 43 | €7,604 | €27,167 | +€19,563 | +257% |
| Credit institutions | 430/8 | €7,604 | €27,167 | +€19,563 | +257% |
| Trade debts | 44 | €27,380 | €31,627 | +€4,248 | +15.5% |
| Suppliers | 440/4 | €27,380 | €31,627 | +€4,248 | +15.5% |
| Taxes, remuneration and social security | 45 | €750 | €5,771 | +€5,021 | +669% |
| Taxes | 450/3 | €750 | €5,771 | +€5,021 | +669% |
| Other amounts payable | 47/48 | €27,698 | €31,356 | +€3,658 | +13.2% |
| Accrued charges and deferred income | 492/3 | €2,960 | €3,826 | +€866 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,015 | €53,594 | +€22,579 | +72.8% |
| Other operating charges | 640/8 | €3,531 | €5,585 | +€2,053 | +58.1% |
| Gross operating margin | 9900 | €61,283 | €36,217 | -€25,066 | -40.9% |
| Operating profit (loss) | 9901 | €26,737 | -€22,961 | -€49,698 | |
| Financial income | 75/76B | €1 | €3,754 | +€3,753 | +469,126% |
| Recurring financial income | 75 | €1 | €3,754 | +€3,753 | +469,126% |
| Financial charges | 65/66B | €8,838 | €14,432 | +€5,594 | +63.3% |
| Recurring financial charges | 65 | €8,838 | €14,432 | +€5,594 | +63.3% |
| Profit (loss) for the period before taxes | 9903 | €17,899 | -€33,640 | -€51,539 | |
| Income taxes | 67/77 | €150 | €670 | +€520 | +346% |
| Profit (loss) for the period | 9904 | €17,749 | -€34,309 | -€52,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,749 | -€34,309 | -€52,059 |
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 27 October 2026 via checked.be.