IDEAL FOR ANYONE: 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 FOR ANYONE
Largest movements
- Receivables after one year -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€29,500
down €29,500 (-8.7%), from €337,811 to €308,312
of which Land and buildings: -€24,180
- Receivables within one year -€14,818
no longer reported in 2025 (was €14,818)
of which Other amounts receivable: -€14,761
- Cash -€11,421
down €11,421 (-84.4%), from €13,531 to €2,110
mainly Contributions, distributions and other (-€107,480) and Net result for the year (-€49,421)
- Reserves -€145,813
down €145,813 (-33.7%), from €433,114 to €287,302
- Profit (loss) carried forward -€5,110
new in 2025: -€5,110
- Contributions -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Gross operating margin -€63,280
down €63,280, from €46,489 to -€16,791
- Financial income -€47,041
down €47,041 (-91.5%), from €51,416 to €4,374
of which Non-recurring financial income: -€49,000
- Taxes -€15,412
down €15,412 (-98.8%), from €15,596 to €184
- Depreciation -€2,245
down €2,245 (-7.2%), from €31,268 to €29,022
- Other operating charges -€1,133
down €1,133 (-14.4%), from €7,880 to €6,747
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 | €467,161 | €310,660 | -€156,501 | -33.5% |
| Fixed assets | 21/28 | €337,811 | €308,312 | -€29,500 | -8.7% |
| Tangible fixed assets | 22/27 | €337,811 | €308,312 | -€29,500 | -8.7% |
| Land and buildings | 22 | €326,190 | €302,010 | -€24,180 | -7.4% |
| Plant, machinery and equipment | 23 | €11,145 | €6,302 | -€4,843 | -43.5% |
| Furniture and vehicles | 24 | €477 | - | -€477 | |
| Current assets | 29/58 | €129,349 | €2,348 | -€127,001 | -98.2% |
| Amounts receivable after more than one year | 29 | €100,000 | - | -€100,000 | |
| Other amounts receivable | 291 | €100,000 | - | -€100,000 | |
| Amounts receivable within one year | 40/41 | €14,818 | - | -€14,818 | |
| Trade receivables | 40 | €57 | - | -€57 | |
| Other amounts receivable | 41 | €14,761 | - | -€14,761 | |
| Cash at bank and in hand | 54/58 | €13,531 | €2,110 | -€11,421 | -84.4% |
| Deferred charges and accrued income | 490/1 | €1,000 | €238 | -€762 | -76.2% |
| Total equity and liabilities | 10/49 | €467,161 | €310,660 | -€156,501 | -33.5% |
| Equity | 10/15 | €464,720 | €307,819 | -€156,901 | -33.8% |
| Contributions | 10/11 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Reserves | 13 | €433,114 | €287,302 | -€145,813 | -33.7% |
| Distributable reserves | 133 | €433,114 | €287,302 | -€145,813 | -33.7% |
| Profit (loss) carried forward | 14 | - | -€5,110 | -€5,110 | |
| Investment grants | 15 | €11,606 | €10,628 | -€978 | -8.4% |
| Amounts payable | 17/49 | €2,441 | €2,841 | +€400 | +16.4% |
| Amounts payable within one year | 42/48 | €2,408 | €2,841 | +€433 | +18.0% |
| Trade debts | 44 | €442 | €1,171 | +€729 | +165% |
| Suppliers | 440/4 | €442 | €1,171 | +€729 | +165% |
| Taxes, remuneration and social security | 45 | €1,966 | €184 | -€1,783 | -90.7% |
| Taxes | 450/3 | €1,966 | €184 | -€1,783 | -90.7% |
| Other amounts payable | 47/48 | - | €1,487 | +€1,487 | |
| Accrued charges and deferred income | 492/3 | €33 | - | -€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,268 | €29,022 | -€2,245 | -7.2% |
| Other operating charges | 640/8 | €7,880 | €6,747 | -€1,133 | -14.4% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €46,489 | -€16,791 | -€63,280 | |
| Operating profit (loss) | 9901 | €7,341 | -€52,624 | -€59,965 | |
| Financial income | 75/76B | €51,416 | €4,374 | -€47,041 | -91.5% |
| Recurring financial income | 75 | €2,416 | €4,374 | +€1,959 | +81.1% |
| Non-recurring financial income | 76B | €49,000 | - | -€49,000 | |
| Financial charges | 65/66B | €851 | €987 | +€136 | +16.0% |
| Recurring financial charges | 65 | €851 | €510 | -€341 | -40.1% |
| Non-recurring financial charges | 66B | - | €477 | +€477 | |
| Profit (loss) for the period before taxes | 9903 | €57,906 | -€49,237 | -€107,143 | |
| Income taxes | 67/77 | €15,596 | €184 | -€15,412 | -98.8% |
| Profit (loss) for the period | 9904 | €42,310 | -€49,421 | -€91,731 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,310 | -€49,421 | -€91,731 |
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 25 October 2026 via checked.be.