IDEAL CONSULT: 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 CONSULT
Largest movements
- Cash -€13,145
down €13,145 (-25.2%), from €52,212 to €39,067
mainly Contributions, distributions and other (-€19,091) and Net result for the year (-€12,621)
- Receivables within one year -€11,160
down €11,160 (-73.7%), from €15,139 to €3,979
of which Other amounts receivable: -€9,772
- Tangible fixed assets -€2,220
down €2,220 (-27.7%), from €8,016 to €5,797
of which Furniture and vehicles: -€1,395
- Reserves -€29,164
down €29,164 (-41.8%), from €69,688 to €40,524
- Other debts +€7,218
up €7,218, from €0 to €7,218
- Profit (loss) carried forward -€2,548
down €2,548 (-25.3%), from -€10,073 to -€12,621
- Trade debts -€2,338
down €2,338 (-69.8%), from €3,352 to €1,014
- Gross operating margin -€2,414
down €2,414 (-53.5%), from -€4,515 to -€6,929
- Depreciation -€192
down €192 (-4.9%), from €3,943 to €3,751
- Other operating charges -€117
down €117 (-8.5%), from €1,387 to €1,269
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 | €75,367 | €48,843 | -€26,524 | -35.2% |
| Fixed assets | 21/28 | €8,016 | €5,797 | -€2,220 | -27.7% |
| Tangible fixed assets | 22/27 | €8,016 | €5,797 | -€2,220 | -27.7% |
| Land and buildings | 22 | €1,271 | €1,126 | -€145 | -11.4% |
| Plant, machinery and equipment | 23 | €1,409 | €730 | -€680 | -48.2% |
| Furniture and vehicles | 24 | €5,336 | €3,941 | -€1,395 | -26.1% |
| Current assets | 29/58 | €67,350 | €43,046 | -€24,304 | -36.1% |
| Amounts receivable within one year | 40/41 | €15,139 | €3,979 | -€11,160 | -73.7% |
| Trade receivables | 40 | €3,434 | €2,046 | -€1,388 | -40.4% |
| Other amounts receivable | 41 | €11,704 | €1,933 | -€9,772 | -83.5% |
| Cash at bank and in hand | 54/58 | €52,212 | €39,067 | -€13,145 | -25.2% |
| Total equity and liabilities | 10/49 | €75,367 | €48,843 | -€26,524 | -35.2% |
| Equity | 10/15 | €72,015 | €40,303 | -€31,712 | -44.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €69,688 | €40,524 | -€29,164 | -41.8% |
| Distributable reserves | 133 | €69,688 | €40,524 | -€29,164 | -41.8% |
| Profit (loss) carried forward | 14 | -€10,073 | -€12,621 | -€2,548 | -25.3% |
| Amounts payable | 17/49 | €3,352 | €8,540 | +€5,188 | +154.8% |
| Amounts payable within one year | 42/48 | €3,352 | €8,540 | +€5,188 | +154.8% |
| Trade debts | 44 | €3,352 | €1,014 | -€2,338 | -69.8% |
| Suppliers | 440/4 | €3,352 | €1,014 | -€2,338 | -69.8% |
| Taxes, remuneration and social security | 45 | €0 | €308 | +€308 | |
| Taxes | 450/3 | €0 | €308 | +€308 | |
| Other amounts payable | 47/48 | €0 | €7,218 | +€7,218 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,943 | €3,751 | -€192 | -4.9% |
| Other operating charges | 640/8 | €1,387 | €1,269 | -€117 | -8.5% |
| Non-recurring operating charges | 66A | - | €406 | +€406 | |
| Gross operating margin | 9900 | -€4,515 | -€6,929 | -€2,414 | -53.5% |
| Operating profit (loss) | 9901 | -€9,845 | -€12,356 | -€2,511 | -25.5% |
| Financial income | 75/76B | €188 | €177 | -€11 | -6.0% |
| Recurring financial income | 75 | €188 | €177 | -€11 | -6.0% |
| Financial charges | 65/66B | €193 | €218 | +€25 | +12.9% |
| Recurring financial charges | 65 | €193 | €218 | +€25 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,849 | -€12,396 | -€2,547 | -25.9% |
| Income taxes | 67/77 | €224 | €225 | +€1 | +0.5% |
| Profit (loss) for the period | 9904 | -€10,073 | -€12,621 | -€2,548 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,073 | -€12,621 | -€2,548 | -25.3% |
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 9 October 2026 via checked.be.