IDEAL EXPERT: 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 EXPERT
Largest movements
- Cash -€11,009
down €11,009 (-88.0%), from €12,507 to €1,497
mainly Net result for the year (-€13,633) and Receivables within one year (-€5,407)
- Receivables within one year +€5,407
up €5,407 (+59.8%), from €9,034 to €14,440
- Profit (loss) carried forward -€13,633
down €13,633, from €10,141 to -€3,492
- Other debts +€8,978
up €8,978 (+137%), from €6,553 to €15,531
- Tax, wage and social debts -€1,153
down €1,153 (-40.7%), from €2,836 to €1,683
- Gross operating margin -€15,589
down €15,589, from €2,599 to -€12,990
- Staff costs -€944
down €944 (-100%), from €944 to €0
- Taxes -€579
down €579 (-100%), from €579 to €0
- Financial income +€164
up €164 (+48,315%), from €0 to €165
of which Non-recurring financial income: +€165
- Depreciation -€148
down €148 (-54.4%), from €272 to €124
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,664 | €15,938 | -€5,727 | -26.4% |
| Fixed assets | 21/28 | €124 | €0 | -€124 | -100% |
| Tangible fixed assets | 22/27 | €124 | €0 | -€124 | -100% |
| Furniture and vehicles | 24 | €124 | €0 | -€124 | -100% |
| Current assets | 29/58 | €21,540 | €15,938 | -€5,603 | -26.0% |
| Amounts receivable within one year | 40/41 | €9,034 | €14,440 | +€5,407 | +59.8% |
| Trade receivables | 40 | €9,034 | €14,440 | +€5,407 | +59.8% |
| Cash at bank and in hand | 54/58 | €12,507 | €1,497 | -€11,009 | -88.0% |
| Total equity and liabilities | 10/49 | €21,664 | €15,938 | -€5,727 | -26.4% |
| Equity | 10/15 | €11,641 | -€1,992 | -€13,633 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,141 | -€3,492 | -€13,633 | |
| Amounts payable | 17/49 | €10,023 | €17,929 | +€7,906 | +78.9% |
| Amounts payable within one year | 42/48 | €10,023 | €17,929 | +€7,906 | +78.9% |
| Trade debts | 44 | €635 | €716 | +€81 | +12.7% |
| Suppliers | 440/4 | €635 | €716 | +€81 | +12.7% |
| Taxes, remuneration and social security | 45 | €2,836 | €1,683 | -€1,153 | -40.7% |
| Taxes | 450/3 | €2,836 | €1,683 | -€1,153 | -40.7% |
| Other amounts payable | 47/48 | €6,553 | €15,531 | +€8,978 | +137% |
| Remuneration, social security and pensions | 62 | €944 | €0 | -€944 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €272 | €124 | -€148 | -54.4% |
| Other operating charges | 640/8 | €524 | €530 | +€6 | +1.1% |
| Non-recurring operating charges | 66A | €188 | €0 | -€188 | -100% |
| Gross operating margin | 9900 | €2,599 | -€12,990 | -€15,589 | |
| Operating profit (loss) | 9901 | €671 | -€13,645 | -€14,316 | |
| Financial income | 75/76B | €0 | €165 | +€164 | +48,315% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Non-recurring financial income | 76B | - | €165 | +€165 | |
| Financial charges | 65/66B | €48 | €153 | +€104 | +216% |
| Recurring financial charges | 65 | €48 | €153 | +€104 | +216% |
| Profit (loss) for the period before taxes | 9903 | €623 | -€13,633 | -€14,256 | |
| Income taxes | 67/77 | €579 | €0 | -€579 | -100% |
| Profit (loss) for the period | 9904 | €44 | -€13,633 | -€13,676 | |
| Profit (loss) for the period to be appropriated | 9905 | €44 | -€13,633 | -€13,676 |
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 15 October 2026 via checked.be.