IDEAL CAR: 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 CAR
Largest movements
- Cash +€72,856
up €72,856 (+44.1%), from €165,305 to €238,161
mainly Net result for the year (+€58,638) and Depreciation (+€22,760)
- Receivables within one year -€13,753
down €13,753 (-43.4%), from €31,660 to €17,907
of which Other amounts receivable: -€14,801
- Tangible fixed assets +€13,555
up €13,555 (+18.6%), from €72,731 to €86,286
of which Plant, machinery and equipment: +€27,411
- Reserves +€50,000
up €50,000 (+43.5%), from €115,000 to €165,000
- Tax, wage and social debts +€21,892
up €21,892 (+171.6%), from €12,761 to €34,653
of which Taxes: +€21,260
- Profit (loss) carried forward +€8,638
up €8,638 (+8.9%), from €96,635 to €105,274
- Debts after one year -€6,753
no longer reported in 2025 (was €6,753)
- Gross operating margin +€43,559
up €43,559 (+16.5%), from €264,110 to €307,669
- Taxes +€13,861
up €13,861 (+104.6%), from €13,249 to €27,110
- Staff costs +€10,480
up €10,480 (+5.9%), from €178,309 to €188,789
- Other operating charges +€3,793
up €3,793 (+51.9%), from €7,306 to €11,099
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 | €273,501 | €343,584 | +€70,083 | +25.6% |
| Fixed assets | 21/28 | €73,961 | €87,516 | +€13,555 | +18.3% |
| Tangible fixed assets | 22/27 | €72,731 | €86,286 | +€13,555 | +18.6% |
| Land and buildings | 22 | €33,257 | €27,279 | -€5,978 | -18.0% |
| Plant, machinery and equipment | 23 | €28,207 | €55,617 | +€27,411 | +97.2% |
| Furniture and vehicles | 24 | €11,267 | €3,390 | -€7,878 | -69.9% |
| Financial fixed assets | 28 | €1,230 | €1,230 | = | 0.0% |
| Current assets | 29/58 | €199,541 | €256,068 | +€56,528 | +28.3% |
| Amounts receivable within one year | 40/41 | €31,660 | €17,907 | -€13,753 | -43.4% |
| Trade receivables | 40 | €16,736 | €17,785 | +€1,049 | +6.3% |
| Other amounts receivable | 41 | €14,924 | €122 | -€14,801 | -99.2% |
| Cash at bank and in hand | 54/58 | €165,305 | €238,161 | +€72,856 | +44.1% |
| Deferred charges and accrued income | 490/1 | €2,576 | - | -€2,576 | |
| Total equity and liabilities | 10/49 | €273,501 | €343,584 | +€70,083 | +25.6% |
| Equity | 10/15 | €230,227 | €288,866 | +€58,638 | +25.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €115,000 | €165,000 | +€50,000 | +43.5% |
| Distributable reserves | 133 | €115,000 | €165,000 | +€50,000 | +43.5% |
| Profit (loss) carried forward | 14 | €96,635 | €105,274 | +€8,638 | +8.9% |
| Amounts payable | 17/49 | €43,274 | €54,718 | +€11,445 | +26.4% |
| Amounts payable after more than one year | 17 | €6,753 | - | -€6,753 | |
| Financial debts | 170/4 | €6,753 | - | -€6,753 | |
| Amounts payable within one year | 42/48 | €36,520 | €54,718 | +€18,198 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €8,656 | €6,753 | -€1,902 | -22.0% |
| Trade debts | 44 | €15,104 | €13,312 | -€1,791 | -11.9% |
| Suppliers | 440/4 | €15,104 | €13,312 | -€1,791 | -11.9% |
| Taxes, remuneration and social security | 45 | €12,761 | €34,653 | +€21,892 | +171.6% |
| Taxes | 450/3 | - | €21,260 | +€21,260 | |
| Remuneration and social security | 454/9 | €12,761 | €13,393 | +€632 | +5.0% |
| Remuneration, social security and pensions | 62 | €178,309 | €188,789 | +€10,480 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,128 | €22,760 | -€368 | -1.6% |
| Other operating charges | 640/8 | €7,306 | €11,099 | +€3,793 | +51.9% |
| Gross operating margin | 9900 | €264,110 | €307,669 | +€43,559 | +16.5% |
| Operating profit (loss) | 9901 | €55,367 | €85,022 | +€29,655 | +53.6% |
| Financial income | 75/76B | - | €1,468 | +€1,468 | |
| Recurring financial income | 75 | - | €1,468 | +€1,468 | |
| Financial charges | 65/66B | €586 | €742 | +€156 | +26.7% |
| Recurring financial charges | 65 | €586 | €742 | +€156 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €54,782 | €85,748 | +€30,966 | +56.5% |
| Income taxes | 67/77 | €13,249 | €27,110 | +€13,861 | +104.6% |
| Profit (loss) for the period | 9904 | €41,533 | €58,638 | +€17,105 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,533 | €58,638 | +€17,105 | +41.2% |
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 11 October 2026 via checked.be.