IDEAL - IMAGE: 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 - IMAGE
Largest movements
- Cash +€15,365
up €15,365 (+129.2%), from €11,894 to €27,260
mainly Net result for the year (+€10,014) and Depreciation (+€8,801)
- Tangible fixed assets -€6,631
down €6,631 (-52.6%), from €12,599 to €5,967
of which Furniture and vehicles: -€5,784
- Receivables within one year +€5,463
up €5,463 (+19.5%), from €27,978 to €33,442
of which Other amounts receivable: +€5,018
- Profit (loss) carried forward +€10,014
up €10,014 (+46.6%), from €21,491 to €31,505
- Tax, wage and social debts +€3,151
up €3,151 (+29.3%), from €10,746 to €13,897
- Trade debts +€1,057
up €1,057 (+21.8%), from €4,853 to €5,910
- Depreciation -€2,445
down €2,445 (-21.7%), from €11,247 to €8,801
- Taxes -€1,307
down €1,307 (-18.2%), from €7,183 to €5,876
- Financial income -€1,129
no longer reported in 2025 (was €1,129)
of which Financial income: -€1,129
- Gross operating margin +€1,038
up €1,038 (+4.1%), from €25,168 to €26,206
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 | €56,338 | €70,560 | +€14,222 | +25.2% |
| Fixed assets | 21/28 | €12,599 | €5,967 | -€6,631 | -52.6% |
| Tangible fixed assets | 22/27 | €12,599 | €5,967 | -€6,631 | -52.6% |
| Plant, machinery and equipment | 23 | €6,328 | €5,480 | -€848 | -13.4% |
| Furniture and vehicles | 24 | €6,271 | €487 | -€5,784 | -92.2% |
| Current assets | 29/58 | €43,740 | €64,593 | +€20,853 | +47.7% |
| Stocks and contracts in progress | 3 | €2,866 | €2,866 | = | 0.0% |
| Stocks | 30/36 | €2,866 | €2,866 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,978 | €33,442 | +€5,463 | +19.5% |
| Trade receivables | 40 | €1,805 | €2,250 | +€445 | +24.7% |
| Other amounts receivable | 41 | €26,174 | €31,192 | +€5,018 | +19.2% |
| Cash at bank and in hand | 54/58 | €11,894 | €27,260 | +€15,365 | +129.2% |
| Deferred charges and accrued income | 490/1 | €1,001 | €1,025 | +€25 | +2.5% |
| Total equity and liabilities | 10/49 | €56,338 | €70,560 | +€14,222 | +25.2% |
| Equity | 10/15 | €40,739 | €50,753 | +€10,014 | +24.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €657 | €657 | = | 0.0% |
| Non-distributable reserves | 130/1 | €657 | €657 | = | 0.0% |
| Legal reserve | 130 | €657 | €657 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,491 | €31,505 | +€10,014 | +46.6% |
| Amounts payable | 17/49 | €15,599 | €19,807 | +€4,208 | +27.0% |
| Amounts payable within one year | 42/48 | €15,599 | €19,807 | +€4,208 | +27.0% |
| Trade debts | 44 | €4,853 | €5,910 | +€1,057 | +21.8% |
| Suppliers | 440/4 | €4,853 | €5,910 | +€1,057 | +21.8% |
| Taxes, remuneration and social security | 45 | €10,746 | €13,897 | +€3,151 | +29.3% |
| Taxes | 450/3 | €10,746 | €13,897 | +€3,151 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,247 | €8,801 | -€2,445 | -21.7% |
| Other operating charges | 640/8 | €1,336 | €1,416 | +€80 | +6.0% |
| Gross operating margin | 9900 | €25,168 | €26,206 | +€1,038 | +4.1% |
| Operating profit (loss) | 9901 | €12,586 | €15,989 | +€3,403 | +27.0% |
| Financial income | 75/76B | €1,129 | - | -€1,129 | |
| Recurring financial income | 75 | €1,129 | - | -€1,129 | |
| Non-recurring financial income | 76B | €1,129 | - | -€1,129 | |
| Financial charges | 65/66B | €308 | €99 | -€210 | -68.0% |
| Recurring financial charges | 65 | €308 | €99 | -€210 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | €13,406 | €15,890 | +€2,484 | +18.5% |
| Income taxes | 67/77 | €7,183 | €5,876 | -€1,307 | -18.2% |
| Profit (loss) for the period | 9904 | €6,223 | €10,014 | +€3,791 | +60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,223 | €10,014 | +€3,791 | +60.9% |
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 6 October 2026 via checked.be.