IDEAL MOTOR: 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 MOTOR
Largest movements
- Deferred charges and accrued income +€2,362
up €2,362 (+595%), from €397 to €2,759
- Receivables within one year -€265
down €265 (-1.9%), from €13,871 to €13,606
of which Other amounts receivable: -€1,086
- Other debts +€10,294
up €10,294 (+29.4%), from €35,000 to €45,294
- Trade debts -€5,250
down €5,250 (-63.7%), from €8,242 to €2,991
- Profit (loss) carried forward -€4,619
down €4,619 (-7.7%), from -€59,862 to -€64,481
- Short-term financial debts +€1,586
up €1,586 (+15.9%), from €9,981 to €11,567
- Gross operating margin +€22,342
up €22,342 (+94.3%), from -€23,704 to -€1,362
- Financial charges -€1,717
down €1,717 (-50.2%), from €3,420 to €1,703
- Other operating charges -€820
down €820 (-38.7%), from €2,120 to €1,300
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,628 | €16,690 | +€2,061 | +14.1% |
| Fixed assets | 21/28 | €360 | €325 | -€35 | -9.7% |
| Tangible fixed assets | 22/27 | €35 | €0 | -€35 | -100% |
| Furniture and vehicles | 24 | €35 | €0 | -€35 | -100% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €14,268 | €16,365 | +€2,096 | +14.7% |
| Amounts receivable within one year | 40/41 | €13,871 | €13,606 | -€265 | -1.9% |
| Trade receivables | 40 | €10,475 | €11,295 | +€820 | +7.8% |
| Other amounts receivable | 41 | €3,397 | €2,311 | -€1,086 | -32.0% |
| Deferred charges and accrued income | 490/1 | €397 | €2,759 | +€2,362 | +595% |
| Total equity and liabilities | 10/49 | €14,628 | €16,690 | +€2,061 | +14.1% |
| Equity | 10/15 | -€39,420 | -€44,039 | -€4,619 | -11.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,850 | €1,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,850 | €1,850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,850 | €1,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,862 | -€64,481 | -€4,619 | -7.7% |
| Amounts payable | 17/49 | €54,049 | €60,729 | +€6,680 | +12.4% |
| Amounts payable within one year | 42/48 | €54,049 | €60,729 | +€6,680 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €827 | €752 | -€74 | -9.0% |
| Financial debts | 43 | €9,981 | €11,567 | +€1,586 | +15.9% |
| Credit institutions | 430/8 | €9,981 | €11,567 | +€1,586 | +15.9% |
| Trade debts | 44 | €8,242 | €2,991 | -€5,250 | -63.7% |
| Suppliers | 440/4 | €8,242 | €2,991 | -€5,250 | -63.7% |
| Taxes, remuneration and social security | 45 | - | €125 | +€125 | |
| Taxes | 450/3 | - | €125 | +€125 | |
| Other amounts payable | 47/48 | €35,000 | €45,294 | +€10,294 | +29.4% |
| Remuneration, social security and pensions | 62 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73 | €35 | -€38 | -52.1% |
| Other operating charges | 640/8 | €2,120 | €1,300 | -€820 | -38.7% |
| Gross operating margin | 9900 | -€23,704 | -€1,362 | +€22,342 | +94.3% |
| Operating profit (loss) | 9901 | -€25,897 | -€2,746 | +€23,151 | +89.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €3,420 | €1,703 | -€1,717 | -50.2% |
| Recurring financial charges | 65 | €3,420 | €1,703 | -€1,717 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,317 | -€4,450 | +€24,867 | +84.8% |
| Income taxes | 67/77 | €128 | €169 | +€41 | +32.0% |
| Profit (loss) for the period | 9904 | -€29,445 | -€4,619 | +€24,826 | +84.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,445 | -€4,619 | +€24,826 | +84.3% |
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 27 October 2026 via checked.be.