IDEAL CONCEPT: 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 CONCEPT
NACE 81.210, General cleaning of buildings
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€88,788
2024 · €86,428+€2,360
Equity
€1.1m
2024 · €1.0m+€88,788
Cash
€685,364
2024 · €537,185+€148,180
Balance sheet total
€2.8m
2024 · €2.4m+€377,133
Largest movements
Assets
- Current investments +€240,862
new in 2025: €240,862
- Cash +€148,180
up €148,180 (+27.6%), from €537,185 to €685,364
mainly Trade debts (+€344,500) and Net result for the year (+€88,788)
- Receivables within one year -€30,201
down €30,201 (-2.1%), from €1.4m to €1.4m
of which Trade receivables: -€49,997
Equity and liabilities
- Trade debts +€344,500
up €344,500 (+34.4%), from €1.0m to €1.3m
- Profit (loss) carried forward +€91,603
up €91,603 (+9.9%), from €929,243 to €1.0m
- Tax, wage and social debts -€38,127
down €38,127 (-14.8%), from €257,543 to €219,415
of which Remuneration and social security: -€35,109
- Debts after one year -€28,913
down €28,913 (-59.7%), from €48,419 to €19,506
Income statement
- Gross operating margin +€392,515
up €392,515 (+19.7%), from €2.0m to €2.4m
- Staff costs +€385,934
up €385,934 (+21.6%), from €1.8m to €2.2m
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
€86,428
Gross operating margin
+€392,515
Staff costs
-€385,934
Depreciation
-€10,675
Write-downs
+€187
Other operating charges
-€2,233
Other operating items
+€1,656
Financial income
+€8,973
Financial charges
-€234
Taxes
-€1,895
Result 2025
€88,788
raises the resultlowers the resultnot broken down further in the accounts
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
+€499,172
Investment
-€330,223
Financing
-€20,769
Cash 2024
€537,185
From operations (derived)
+€499,172
Net result for the year
+€88,788
Depreciation
+€74,467
Stocks and contracts
+€2,214
Receivables within one year
+€30,201
Deferred charges and accrued income
-€5,612
Provisions
-€1,450
Trade debts
+€344,500
Tax, wage and social debts
-€38,127
Other debts
+€495
Accrued charges and deferred income
+€3,696
Investment (derived)
-€330,223
Investment in fixed assets (net)
-€89,361
Current investments
-€240,862
Financing
-€20,769
Debts after one year
-€28,913
Current portion of long-term debt
+€8,144
Cash 2025
€685,364
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,373,240 | €2,750,373 | +€377,133 | +15.9% |
| Fixed assets | 21/28 | €358,519 | €373,413 | +€14,894 | +4.2% |
| Tangible fixed assets | 22/27 | €358,519 | €367,013 | +€8,494 | +2.4% |
| Land and buildings | 22 | €265,192 | €248,336 | -€16,856 | -6.4% |
| Plant, machinery and equipment | 23 | €7,253 | €7,403 | +€150 | +2.1% |
| Furniture and vehicles | 24 | €86,074 | €111,274 | +€25,200 | +29.3% |
| Financial fixed assets | 28 | - | €6,400 | +€6,400 | |
| Current assets | 29/58 | €2,014,722 | €2,376,960 | +€362,238 | +18.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €17,093 | €14,879 | -€2,214 | -13.0% |
| Stocks | 30/36 | €17,093 | €14,879 | -€2,214 | -13.0% |
| Amounts receivable within one year | 40/41 | €1,438,864 | €1,408,663 | -€30,201 | -2.1% |
| Trade receivables | 40 | €1,365,935 | €1,315,938 | -€49,997 | -3.7% |
| Other amounts receivable | 41 | €72,930 | €92,725 | +€19,796 | +27.1% |
| Current investments | 50/53 | - | €240,862 | +€240,862 | |
| Cash at bank and in hand | 54/58 | €537,185 | €685,364 | +€148,180 | +27.6% |
| Deferred charges and accrued income | 490/1 | €21,580 | €27,191 | +€5,612 | +26.0% |
| Total equity and liabilities | 10/49 | €2,373,240 | €2,750,373 | +€377,133 | +15.9% |
| Equity | 10/15 | €1,000,594 | €1,089,383 | +€88,788 | +8.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €52,759 | €49,944 | -€2,815 | -5.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,900 | €48,085 | -€2,815 | -5.5% |
| Profit (loss) carried forward | 14 | €929,243 | €1,020,846 | +€91,603 | +9.9% |
| Provisions and deferred taxes | 16 | €21,804 | €20,354 | -€1,450 | -6.7% |
| Deferred taxes | 168 | €21,804 | €20,354 | -€1,450 | -6.7% |
| Amounts payable | 17/49 | €1,350,842 | €1,640,637 | +€289,795 | +21.5% |
| Amounts payable after more than one year | 17 | €48,419 | €19,506 | -€28,913 | -59.7% |
| Financial debts | 170/4 | €48,419 | €19,506 | -€28,913 | -59.7% |
| Amounts payable within one year | 42/48 | €1,298,137 | €1,613,149 | +€315,012 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €39,707 | €47,851 | +€8,144 | +20.5% |
| Trade debts | 44 | €1,000,417 | €1,344,917 | +€344,500 | +34.4% |
| Suppliers | 440/4 | €1,000,417 | €1,344,917 | +€344,500 | +34.4% |
| Taxes, remuneration and social security | 45 | €257,543 | €219,415 | -€38,127 | -14.8% |
| Taxes | 450/3 | €15,752 | €12,733 | -€3,019 | -19.2% |
| Remuneration and social security | 454/9 | €241,790 | €206,682 | -€35,109 | -14.5% |
| Other amounts payable | 47/48 | €470 | €965 | +€495 | +105% |
| Accrued charges and deferred income | 492/3 | €4,286 | €7,983 | +€3,696 | +86.2% |
| Remuneration, social security and pensions | 62 | €1,785,663 | €2,171,597 | +€385,934 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,792 | €74,467 | +€10,675 | +16.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,360 | €1,173 | -€187 | -13.8% |
| Other operating charges | 640/8 | €14,761 | €16,994 | +€2,233 | +15.1% |
| Non-recurring operating charges | 66A | €1,656 | €0 | -€1,656 | -100% |
| Gross operating margin | 9900 | €1,990,226 | €2,382,741 | +€392,515 | +19.7% |
| Operating profit (loss) | 9901 | €122,993 | €118,510 | -€4,483 | -3.6% |
| Financial income | 75/76B | €158 | €9,131 | +€8,973 | +5,666% |
| Recurring financial income | 75 | €158 | €9,131 | +€8,973 | +5,666% |
| Financial charges | 65/66B | €6,486 | €6,720 | +€234 | +3.6% |
| Recurring financial charges | 65 | €6,486 | €6,720 | +€234 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €116,665 | €120,921 | +€4,256 | +3.6% |
| Transfer from deferred taxes | 780 | €1,450 | €1,450 | = | 0.0% |
| Income taxes | 67/77 | €31,688 | €33,583 | +€1,895 | +6.0% |
| Profit (loss) for the period | 9904 | €86,428 | €88,788 | +€2,360 | +2.7% |
| Transfer from tax-exempt reserves | 789 | €2,815 | €2,815 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,242 | €91,603 | +€2,360 | +2.6% |
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.