IDEAL 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 CONSTRUCT
Largest movements
- Receivables within one year +€55,599
up €55,599 (+394.0%), from €14,111 to €69,710
of which Trade receivables: +€58,301
- Cash +€24,669
up €24,669 (+52.9%), from €46,601 to €71,270
mainly Depreciation (+€34,646) and Net result for the year (+€34,493)
- Stocks and contracts -€15,200
down €15,200 (-60.5%), from €25,104 to €9,905
- Tangible fixed assets +€11,276
up €11,276 (+17.6%), from €64,214 to €75,490
of which Plant, machinery and equipment: +€12,553
- Profit (loss) carried forward +€24,493
up €24,493 (+39.2%), from €62,522 to €87,015
- Trade debts +€19,962
up €19,962, from €0 to €19,962
- Tax, wage and social debts +€13,820
up €13,820 (+99.6%), from €13,878 to €27,698
of which Remuneration and social security: +€11,317
- Other debts +€6,525
up €6,525 (+137.7%), from €4,738 to €11,263
- Current portion of long-term debt +€5,632
up €5,632 (+33.4%), from €16,845 to €22,477
- Gross operating margin +€85,560
up €85,560 (+59.2%), from €144,608 to €230,168
- Staff costs +€39,270
up €39,270 (+34.7%), from €113,061 to €152,330
- Depreciation +€12,839
up €12,839 (+58.9%), from €21,807 to €34,646
- Taxes +€5,158
up €5,158 (+8787.4%), from €59 to €5,217
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 | €154,487 | €228,009 | +€73,522 | +47.6% |
| Fixed assets | 21/28 | €66,871 | €77,124 | +€10,253 | +15.3% |
| Intangible fixed assets | 21 | €2,294 | €1,272 | -€1,022 | -44.6% |
| Tangible fixed assets | 22/27 | €64,214 | €75,490 | +€11,276 | +17.6% |
| Plant, machinery and equipment | 23 | €9,251 | €21,804 | +€12,553 | +135.7% |
| Furniture and vehicles | 24 | €54,963 | €53,686 | -€1,277 | -2.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €87,616 | €150,884 | +€63,268 | +72.2% |
| Stocks and contracts in progress | 3 | €25,104 | €9,905 | -€15,200 | -60.5% |
| Stocks | 30/36 | €25,104 | €9,905 | -€15,200 | -60.5% |
| Amounts receivable within one year | 40/41 | €14,111 | €69,710 | +€55,599 | +394.0% |
| Trade receivables | 40 | €1,351 | €59,652 | +€58,301 | +4314.4% |
| Other amounts receivable | 41 | €12,759 | €10,058 | -€2,702 | -21.2% |
| Cash at bank and in hand | 54/58 | €46,601 | €71,270 | +€24,669 | +52.9% |
| Deferred charges and accrued income | 490/1 | €1,801 | €0 | -€1,801 | -100.0% |
| Total equity and liabilities | 10/49 | €154,487 | €228,009 | +€73,522 | +47.6% |
| Equity | 10/15 | €72,522 | €97,015 | +€24,493 | +33.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,522 | €87,015 | +€24,493 | +39.2% |
| Amounts payable | 17/49 | €81,965 | €130,994 | +€49,029 | +59.8% |
| Amounts payable after more than one year | 17 | €46,504 | €49,593 | +€3,089 | +6.6% |
| Financial debts | 170/4 | €46,504 | €49,593 | +€3,089 | +6.6% |
| Amounts payable within one year | 42/48 | €35,461 | €81,401 | +€45,940 | +129.6% |
| Current portion of amounts payable after more than one year | 42 | €16,845 | €22,477 | +€5,632 | +33.4% |
| Trade debts | 44 | €0 | €19,962 | +€19,962 | |
| Suppliers | 440/4 | €0 | €19,962 | +€19,962 | |
| Taxes, remuneration and social security | 45 | €13,878 | €27,698 | +€13,820 | +99.6% |
| Taxes | 450/3 | €13,316 | €15,819 | +€2,503 | +18.8% |
| Remuneration and social security | 454/9 | €562 | €11,879 | +€11,317 | +2013.7% |
| Other amounts payable | 47/48 | €4,738 | €11,263 | +€6,525 | +137.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €113,061 | €152,330 | +€39,270 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,807 | €34,646 | +€12,839 | +58.9% |
| Other operating charges | 640/8 | €234 | €877 | +€644 | +275.1% |
| Gross operating margin | 9900 | €144,608 | €230,168 | +€85,560 | +59.2% |
| Operating profit (loss) | 9901 | €9,507 | €42,315 | +€32,808 | +345.1% |
| Financial income | 75/76B | €40 | €38 | -€2 | -4.5% |
| Recurring financial income | 75 | €40 | €38 | -€2 | -4.5% |
| Financial charges | 65/66B | €1,759 | €2,643 | +€884 | +50.3% |
| Recurring financial charges | 65 | €1,759 | €2,643 | +€884 | +50.3% |
| Profit (loss) for the period before taxes | 9903 | €7,788 | €39,710 | +€31,921 | +409.9% |
| Income taxes | 67/77 | €59 | €5,217 | +€5,158 | +8787.4% |
| Profit (loss) for the period | 9904 | €7,729 | €34,493 | +€26,763 | +346.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,729 | €34,493 | +€26,763 | +346.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.