IDEAL CONCEPT CONSTRUCT: what changed
Two fiscal 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 CONCEPT CONSTRUCT
Largest movements
- Receivables within one year +€36,366
up €36,366 (+6.0%), from €608,575 to €644,940
of which Trade receivables: +€28,504
- Cash +€6,700
up €6,700 (+336691.5%), from €2 to €6,702
mainly Net result for the year (+€43,948) and Trade debts (+€7,256)
- Profit (loss) carried forward +€43,948
up €43,948 (+14.8%), from €296,716 to €340,664
- Trade debts +€7,256
up €7,256 (+4.8%), from €150,893 to €158,148
of which Bills of exchange payable: +€23,828
- Gross operating margin -€26,195
down €26,195 (-21.8%), from €120,005 to €93,810
- Financial charges -€6,844
down €6,844 (-29.1%), from €23,515 to €16,672
of which Financial charges: -€6,530
- Taxes -€3,977
down €3,977 (-15.7%), from €25,315 to €21,338
- Other operating charges +€1,431
up €1,431 (+38.2%), from €3,747 to €5,179
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 | €614,045 | €658,665 | +€44,620 | +7.3% |
| Fixed assets | 21/28 | €5,468 | €7,022 | +€1,554 | +28.4% |
| Tangible fixed assets | 22/27 | €5,468 | €7,022 | +€1,554 | +28.4% |
| Furniture and vehicles | 24 | €5,468 | €7,022 | +€1,554 | +28.4% |
| Current assets | 29/58 | €608,577 | €651,643 | +€43,066 | +7.1% |
| Amounts receivable within one year | 40/41 | €608,575 | €644,940 | +€36,366 | +6.0% |
| Trade receivables | 40 | €524,887 | €553,391 | +€28,504 | +5.4% |
| Other amounts receivable | 41 | €83,688 | €91,550 | +€7,861 | +9.4% |
| Cash at bank and in hand | 54/58 | €2 | €6,702 | +€6,700 | +336691.5% |
| Total equity and liabilities | 10/49 | €614,045 | €658,665 | +€44,620 | +7.3% |
| Equity | 10/15 | €444,418 | €488,366 | +€43,948 | +9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,102 | €129,102 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €127,242 | €129,102 | +€1,860 | +1.5% |
| Profit (loss) carried forward | 14 | €296,716 | €340,664 | +€43,948 | +14.8% |
| Provisions and deferred taxes | 16 | €4,000 | €4,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,000 | €4,000 | = | 0.0% |
| Environmental obligations | 163 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable | 17/49 | €165,626 | €166,298 | +€672 | +0.4% |
| Amounts payable within one year | 42/48 | €165,626 | €166,298 | +€672 | +0.4% |
| Financial debts | 43 | €5,745 | - | -€5,745 | |
| Credit institutions | 430/8 | €5,745 | - | -€5,745 | |
| Trade debts | 44 | €150,893 | €158,148 | +€7,256 | +4.8% |
| Suppliers | 440/4 | €24,423 | €7,851 | -€16,572 | -67.9% |
| Bills of exchange payable | 441 | €126,469 | €150,297 | +€23,828 | +18.8% |
| Taxes, remuneration and social security | 45 | €8,989 | €8,150 | -€838 | -9.3% |
| Taxes | 450/3 | €8,989 | €8,150 | -€838 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,741 | €6,674 | -€67 | -1.0% |
| Other operating charges | 640/8 | €3,747 | €5,179 | +€1,431 | +38.2% |
| Gross operating margin | 9900 | €120,005 | €93,810 | -€26,195 | -21.8% |
| Operating profit (loss) | 9901 | €109,517 | €81,957 | -€27,560 | -25.2% |
| Financial income | 75/76B | €314 | €0 | -€314 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.9% |
| Non-recurring financial income | 76B | €313 | - | -€313 | |
| Financial charges | 65/66B | €23,515 | €16,672 | -€6,844 | -29.1% |
| Recurring financial charges | 65 | €23,202 | €16,672 | -€6,530 | -28.1% |
| Non-recurring financial charges | 66B | €313 | - | -€313 | |
| Profit (loss) for the period before taxes | 9903 | €86,316 | €65,286 | -€21,030 | -24.4% |
| Income taxes | 67/77 | €25,315 | €21,338 | -€3,977 | -15.7% |
| Profit (loss) for the period | 9904 | €61,001 | €43,948 | -€17,053 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,001 | €43,948 | -€17,053 | -28.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.