IDEAL CENTER: 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.
What changed
IDEAL CENTER
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€199,747
2024 · €143,719+€56,028
Equity
€3.4m
2024 · €3.2m+€139,747
Cash
€2.7m
2024 · €2.7m+€19,679
Balance sheet total
€5.4m
2024 · €5.2m+€173,620
Largest movements
Assets
- Stocks and contracts +€75,715
up €75,715 (+10.0%), from €754,390 to €830,106
Equity and liabilities
- Reserves +€100,000
up €100,000 (+3.8%), from €2.6m to €2.7m
of which Distributable reserves: +€100,000
Income statement
- Gross operating margin +€49,169
up €49,169 (+13.2%), from €371,374 to €420,543
- Other operating charges -€16,099
down €16,099 (-48.6%), from €33,138 to €17,039
- Financial charges +€9,053
up €9,053 (+22.5%), from €40,327 to €49,380
- Depreciation +€8,745
up €8,745 (+32.3%), from €27,036 to €35,782
- Taxes -€8,087
down €8,087 (-10.8%), from €74,541 to €66,454
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.
Result 2024
€143,719
Gross operating margin
+€49,169
Staff costs
-€7,257
Depreciation
-€8,745
Other operating charges
+€16,099
Financial income
+€7,729
Financial charges
-€9,053
Taxes
+€8,087
Result 2025
€199,747
raises the resultlowers the result
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.
From operations
+€169,168
Investment
-€73,261
Financing
-€76,228
Cash 2024
€2.7m
From operations (derived)
+€169,168
Net result for the year
+€199,747
Depreciation
+€35,782
Receivables after one year
-€50,000
Stocks and contracts
-€75,715
Receivables within one year
+€11,599
Deferred charges and accrued income
-€2,344
Trade debts
+€34,337
Tax, wage and social debts
-€14,237
Other debts
+€30,000
Investment (derived)
-€73,261
Investment in fixed assets (net)
-€73,261
Financing
-€76,228
Debts after one year
-€10,985
Current portion of long-term debt
-€2,378
Short-term financial debts
-€2,865
Contributions, distributions and other
-€60,000
Cash 2025
€2.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,219,390 | €5,393,010 | +€173,620 | +3.3% |
| Fixed assets | 21/28 | €1,528,343 | €1,565,822 | +€37,480 | +2.5% |
| Tangible fixed assets | 22/27 | €420,960 | €458,439 | +€37,480 | +8.9% |
| Land and buildings | 22 | €405,474 | €387,222 | -€18,252 | -4.5% |
| Furniture and vehicles | 24 | €6,378 | €67,539 | +€61,161 | +959% |
| Leasing and similar rights | 25 | €4,115 | - | -€4,115 | |
| Other tangible fixed assets | 26 | €4,993 | €3,678 | -€1,314 | -26.3% |
| Financial fixed assets | 28 | €1,107,383 | €1,107,383 | = | 0.0% |
| Current assets | 29/58 | €3,691,047 | €3,827,187 | +€136,140 | +3.7% |
| Amounts receivable after more than one year | 29 | €105,000 | €155,000 | +€50,000 | +47.6% |
| Other amounts receivable | 291 | €105,000 | €155,000 | +€50,000 | +47.6% |
| Stocks and contracts in progress | 3 | €754,390 | €830,106 | +€75,715 | +10.0% |
| Stocks | 30/36 | €754,390 | €830,106 | +€75,715 | +10.0% |
| Amounts receivable within one year | 40/41 | €116,087 | €104,488 | -€11,599 | -10.0% |
| Trade receivables | 40 | €75,627 | €95,205 | +€19,578 | +25.9% |
| Other amounts receivable | 41 | €40,459 | €9,283 | -€31,176 | -77.1% |
| Cash at bank and in hand | 54/58 | €2,715,570 | €2,735,249 | +€19,679 | +0.7% |
| Deferred charges and accrued income | 490/1 | - | €2,344 | +€2,344 | |
| Total equity and liabilities | 10/49 | €5,219,390 | €5,393,010 | +€173,620 | +3.3% |
| Equity | 10/15 | €3,226,840 | €3,366,587 | +€139,747 | +4.3% |
| Contributions | 10/11 | €32,395 | €32,395 | = | 0.0% |
| Contributions outside capital | 11 | €32,395 | €32,395 | = | 0.0% |
| Other | 1109/19 | €32,395 | €32,395 | = | 0.0% |
| Reserves | 13 | €2,623,171 | €2,723,171 | +€100,000 | +3.8% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,389,453 | €2,389,453 | = | 0.0% |
| Distributable reserves | 133 | €230,000 | €330,000 | +€100,000 | +43.5% |
| Profit (loss) carried forward | 14 | €571,274 | €611,021 | +€39,747 | +7.0% |
| Provisions and deferred taxes | 16 | €795,218 | €795,218 | = | 0.0% |
| Deferred taxes | 168 | €795,218 | €795,218 | = | 0.0% |
| Amounts payable | 17/49 | €1,197,333 | €1,231,205 | +€33,873 | +2.8% |
| Amounts payable after more than one year | 17 | €425,226 | €414,242 | -€10,985 | -2.6% |
| Financial debts | 170/4 | €425,226 | €414,242 | -€10,985 | -2.6% |
| Amounts payable within one year | 42/48 | €772,106 | €816,964 | +€44,858 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €73,205 | €70,828 | -€2,378 | -3.2% |
| Financial debts | 43 | €327,865 | €325,000 | -€2,865 | -0.9% |
| Credit institutions | 430/8 | €327,865 | €325,000 | -€2,865 | -0.9% |
| Trade debts | 44 | €245,130 | €279,467 | +€34,337 | +14.0% |
| Suppliers | 440/4 | €245,130 | €279,467 | +€34,337 | +14.0% |
| Taxes, remuneration and social security | 45 | €95,906 | €81,669 | -€14,237 | -14.8% |
| Taxes | 450/3 | €87,829 | €62,307 | -€25,522 | -29.1% |
| Remuneration and social security | 454/9 | €8,077 | €19,363 | +€11,285 | +140% |
| Other amounts payable | 47/48 | €30,000 | €60,000 | +€30,000 | +100% |
| Remuneration, social security and pensions | 62 | €60,326 | €67,583 | +€7,257 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,036 | €35,782 | +€8,745 | +32.3% |
| Other operating charges | 640/8 | €33,138 | €17,039 | -€16,099 | -48.6% |
| Gross operating margin | 9900 | €371,374 | €420,543 | +€49,169 | +13.2% |
| Operating profit (loss) | 9901 | €250,873 | €300,138 | +€49,266 | +19.6% |
| Financial income | 75/76B | €7,714 | €15,443 | +€7,729 | +100% |
| Recurring financial income | 75 | €7,714 | €15,443 | +€7,729 | +100% |
| Financial charges | 65/66B | €40,327 | €49,380 | +€9,053 | +22.5% |
| Recurring financial charges | 65 | €40,327 | €49,380 | +€9,053 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €218,260 | €266,201 | +€47,941 | +22.0% |
| Income taxes | 67/77 | €74,541 | €66,454 | -€8,087 | -10.8% |
| Profit (loss) for the period | 9904 | €143,719 | €199,747 | +€56,028 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €143,719 | €199,747 | +€56,028 | +39.0% |
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 13 October 2026 via checked.be.