IDEAL ASSURANCES: 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 ASSURANCES
Largest movements
- Cash -€40,238
down €40,238 (-73.1%), from €55,072 to €14,834
mainly Debts after one year (-€99,350) and Investment in fixed assets (net) (-€50,916)
- Receivables after one year -€33,800
down €33,800 (-100%), from €33,800 to €0
- Tangible fixed assets +€23,022
up €23,022 (+14.9%), from €154,223 to €177,245
of which Land and buildings: +€17,456
- Intangible fixed assets -€14,623
down €14,623 (-14.8%), from €98,677 to €84,054
- Receivables within one year +€4,326
up €4,326 (+7.5%), from €57,737 to €62,063
of which Other amounts receivable: +€2,369
- Debts after one year -€99,350
down €99,350 (-35.0%), from €283,512 to €184,162
- Other debts +€34,879
up €34,879 (+1,351%), from €2,582 to €37,461
- Tax, wage and social debts +€10,382
up €10,382 (+33.0%), from €31,473 to €41,855
of which Taxes: +€6,497
- Provisions -€9,000
down €9,000 (-100%), from €9,000 to €0
- Trade debts +€5,928
up €5,928 (+216%), from €2,741 to €8,668
- Staff costs +€25,179
up €25,179 (+25.4%), from €98,946 to €124,125
- Provisions -€18,000
down €18,000, from €9,000 to -€9,000
- Taxes -€3,144
down €3,144 (-28.8%), from €10,907 to €7,763
- Gross operating margin -€1,915
down €1,915 (-1.1%), from €178,240 to €176,325
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 | €401,738 | €340,378 | -€61,360 | -15.3% |
| Fixed assets | 21/28 | €253,901 | €262,299 | +€8,399 | +3.3% |
| Intangible fixed assets | 21 | €98,677 | €84,054 | -€14,623 | -14.8% |
| Tangible fixed assets | 22/27 | €154,223 | €177,245 | +€23,022 | +14.9% |
| Land and buildings | 22 | €147,023 | €164,478 | +€17,456 | +11.9% |
| Furniture and vehicles | 24 | €7,200 | €12,767 | +€5,566 | +77.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €147,838 | €78,079 | -€69,758 | -47.2% |
| Amounts receivable after more than one year | 29 | €33,800 | €0 | -€33,800 | -100% |
| Other amounts receivable | 291 | €33,800 | €0 | -€33,800 | -100% |
| Amounts receivable within one year | 40/41 | €57,737 | €62,063 | +€4,326 | +7.5% |
| Trade receivables | 40 | €25,863 | €27,819 | +€1,956 | +7.6% |
| Other amounts receivable | 41 | €31,875 | €34,244 | +€2,369 | +7.4% |
| Cash at bank and in hand | 54/58 | €55,072 | €14,834 | -€40,238 | -73.1% |
| Deferred charges and accrued income | 490/1 | €1,228 | €1,182 | -€46 | -3.7% |
| Total equity and liabilities | 10/49 | €401,738 | €340,378 | -€61,360 | -15.3% |
| Equity | 10/15 | -€47,093 | -€50,181 | -€3,087 | -6.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €50,651 | €50,651 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,651 | €50,651 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,805 | -€108,892 | -€3,087 | -2.9% |
| Provisions and deferred taxes | 16 | €9,000 | €0 | -€9,000 | -100% |
| Provisions for liabilities and charges | 160/5 | €9,000 | €0 | -€9,000 | -100% |
| Other liabilities and charges | 164/5 | €9,000 | €0 | -€9,000 | -100% |
| Amounts payable | 17/49 | €439,832 | €390,559 | -€49,273 | -11.2% |
| Amounts payable after more than one year | 17 | €283,512 | €184,162 | -€99,350 | -35.0% |
| Financial debts | 170/4 | €283,512 | €184,162 | -€99,350 | -35.0% |
| Amounts payable within one year | 42/48 | €151,080 | €201,110 | +€50,029 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | €100,004 | €99,350 | -€654 | -0.7% |
| Financial debts | 43 | €14,281 | €13,775 | -€505 | -3.5% |
| Credit institutions | 430/8 | €14,281 | €13,775 | -€505 | -3.5% |
| Trade debts | 44 | €2,741 | €8,668 | +€5,928 | +216% |
| Suppliers | 440/4 | €2,741 | €8,668 | +€5,928 | +216% |
| Taxes, remuneration and social security | 45 | €31,473 | €41,855 | +€10,382 | +33.0% |
| Taxes | 450/3 | €20,615 | €27,112 | +€6,497 | +31.5% |
| Remuneration and social security | 454/9 | €10,859 | €14,744 | +€3,885 | +35.8% |
| Other amounts payable | 47/48 | €2,582 | €37,461 | +€34,879 | +1,351% |
| Accrued charges and deferred income | 492/3 | €5,239 | €5,287 | +€48 | +0.9% |
| Remuneration, social security and pensions | 62 | €98,946 | €124,125 | +€25,179 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,305 | €42,517 | -€787 | -1.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €9,000 | -€9,000 | -€18,000 | |
| Other operating charges | 640/8 | €6,417 | €5,536 | -€881 | -13.7% |
| Non-recurring operating charges | 66A | - | €505 | +€505 | |
| Gross operating margin | 9900 | €178,240 | €176,325 | -€1,915 | -1.1% |
| Operating profit (loss) | 9901 | €20,572 | €12,641 | -€7,931 | -38.6% |
| Financial income | 75/76B | €1,229 | €159 | -€1,070 | -87.1% |
| Recurring financial income | 75 | €1,229 | €159 | -€1,070 | -87.1% |
| Financial charges | 65/66B | €9,368 | €8,124 | -€1,244 | -13.3% |
| Recurring financial charges | 65 | €9,368 | €8,124 | -€1,244 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €12,433 | €4,676 | -€7,757 | -62.4% |
| Income taxes | 67/77 | €10,907 | €7,763 | -€3,144 | -28.8% |
| Profit (loss) for the period | 9904 | €1,526 | -€3,087 | -€4,613 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,526 | -€3,087 | -€4,613 |
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 18 October 2026 via checked.be.