IDEAL COUPE: 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 COUPE
Largest movements
- Receivables within one year -€34,454
down €34,454 (-33.1%), from €103,936 to €69,483
of which Trade receivables: -€27,488
- Deferred charges and accrued income +€15,158
up €15,158 (+533.3%), from €2,842 to €18,000
- Tangible fixed assets -€6,120
down €6,120 (-9.2%), from €66,682 to €60,562
of which Land and buildings: -€4,667
- Cash +€2,139
up €2,139 (+140.4%), from €1,524 to €3,663
mainly Receivables within one year (+€34,454) and Other debts (+€9,187)
- Profit (loss) carried forward -€25,829
down €25,829 (-43.7%), from -€59,157 to -€84,986
- Other debts +€9,187
up €9,187 (+8.3%), from €111,043 to €120,229
- Tax, wage and social debts -€7,589
down €7,589 (-44.6%), from €17,033 to €9,443
of which Taxes: -€4,375
- Gross operating margin -€43,321
down €43,321 (-36.0%), from €120,348 to €77,027
- Other operating charges +€25,153
up €25,153 (+78653.8%), from €32 to €25,185
- Staff costs -€11,852
down €11,852 (-14.2%), from €83,346 to €71,494
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 | €174,984 | €151,707 | -€23,277 | -13.3% |
| Fixed assets | 21/28 | €66,682 | €60,562 | -€6,120 | -9.2% |
| Tangible fixed assets | 22/27 | €66,682 | €60,562 | -€6,120 | -9.2% |
| Land and buildings | 22 | €62,448 | €57,781 | -€4,667 | -7.5% |
| Furniture and vehicles | 24 | €4,234 | €2,781 | -€1,453 | -34.3% |
| Current assets | 29/58 | €108,302 | €91,145 | -€17,157 | -15.8% |
| Amounts receivable within one year | 40/41 | €103,936 | €69,483 | -€34,454 | -33.1% |
| Trade receivables | 40 | €62,555 | €35,067 | -€27,488 | -43.9% |
| Other amounts receivable | 41 | €41,381 | €34,416 | -€6,965 | -16.8% |
| Cash at bank and in hand | 54/58 | €1,524 | €3,663 | +€2,139 | +140.4% |
| Deferred charges and accrued income | 490/1 | €2,842 | €18,000 | +€15,158 | +533.3% |
| Total equity and liabilities | 10/49 | €174,984 | €151,707 | -€23,277 | -13.3% |
| Equity | 10/15 | €32,442 | €6,613 | -€25,829 | -79.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €73,007 | €73,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,147 | €71,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,157 | -€84,986 | -€25,829 | -43.7% |
| Amounts payable | 17/49 | €142,542 | €145,094 | +€2,552 | +1.8% |
| Amounts payable after more than one year | 17 | €1,950 | €1,950 | = | 0.0% |
| Other amounts payable | 178/9 | €1,950 | €1,950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €140,538 | €142,861 | +€2,323 | +1.7% |
| Trade debts | 44 | €12,164 | €13,188 | +€1,024 | +8.4% |
| Suppliers | 440/4 | €12,164 | €13,188 | +€1,024 | +8.4% |
| Advances received on contracts in progress | 46 | €299 | €0 | -€299 | -100.0% |
| Taxes, remuneration and social security | 45 | €17,033 | €9,443 | -€7,589 | -44.6% |
| Taxes | 450/3 | €9,126 | €4,751 | -€4,375 | -47.9% |
| Remuneration and social security | 454/9 | €7,907 | €4,692 | -€3,215 | -40.7% |
| Other amounts payable | 47/48 | €111,043 | €120,229 | +€9,187 | +8.3% |
| Accrued charges and deferred income | 492/3 | €54 | €283 | +€229 | +423.8% |
| Remuneration, social security and pensions | 62 | €83,346 | €71,494 | -€11,852 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,188 | €6,120 | -€68 | -1.1% |
| Other operating charges | 640/8 | €32 | €25,185 | +€25,153 | +78653.8% |
| Gross operating margin | 9900 | €120,348 | €77,027 | -€43,321 | -36.0% |
| Operating profit (loss) | 9901 | €30,782 | -€25,773 | -€56,555 | |
| Financial income | 75/76B | €0 | €41 | +€40 | +15480.8% |
| Recurring financial income | 75 | €0 | €41 | +€40 | +15480.8% |
| Financial charges | 65/66B | €93 | €97 | +€4 | +3.9% |
| Recurring financial charges | 65 | €93 | €97 | +€4 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €30,690 | -€25,829 | -€56,518 | |
| Income taxes | 67/77 | €0 | €0 | +€0 | +100.0% |
| Profit (loss) for the period | 9904 | €30,690 | -€25,829 | -€56,518 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,690 | -€25,829 | -€56,518 |
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 5 October 2026 via checked.be.