IDEAL PIERRE: 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 PIERRE
Largest movements
- Tangible fixed assets +€851,704
up €851,704 (+751%), from €113,360 to €965,064
of which Land and buildings: +€854,115
- Cash -€111,315
down €111,315 (-48.1%), from €231,326 to €120,011
mainly Investment in fixed assets (net) (-€989,354) and Net result for the year (-€23,703)
- Receivables within one year -€26,885
down €26,885 (-11.7%), from €229,271 to €202,386
of which Other amounts receivable: -€26,597
- Debts after one year +€694,850
new in 2025: €694,850
- Current portion of long-term debt +€46,317
up €46,317, from €0 to €46,317
- Profit (loss) carried forward -€23,703
new in 2025: -€23,703
- Staff costs +€131,530
up €131,530 (+42.2%), from €311,858 to €443,388
- Gross operating margin +€111,563
up €111,563 (+23.2%), from €481,838 to €593,400
- Depreciation +€102,391
up €102,391 (+290%), from €35,260 to €137,651
- Taxes -€32,462
down €32,462 (-100%), from €32,462 to €0
- Financial charges +€22,371
up €22,371 (+811%), from €2,759 to €25,130
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 | €631,433 | €1,355,314 | +€723,881 | +115% |
| Fixed assets | 21/28 | €113,360 | €965,064 | +€851,704 | +751% |
| Tangible fixed assets | 22/27 | €113,360 | €965,064 | +€851,704 | +751% |
| Land and buildings | 22 | - | €854,115 | +€854,115 | |
| Plant, machinery and equipment | 23 | €69,938 | €75,134 | +€5,196 | +7.4% |
| Furniture and vehicles | 24 | €2,427 | €2,927 | +€501 | +20.6% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €40,996 | €32,888 | -€8,108 | -19.8% |
| Current assets | 29/58 | €518,072 | €390,250 | -€127,822 | -24.7% |
| Stocks and contracts in progress | 3 | €57,475 | €67,853 | +€10,378 | +18.1% |
| Stocks | 30/36 | €57,475 | €67,853 | +€10,378 | +18.1% |
| Amounts receivable within one year | 40/41 | €229,271 | €202,386 | -€26,885 | -11.7% |
| Trade receivables | 40 | €167,847 | €167,559 | -€288 | -0.2% |
| Other amounts receivable | 41 | €61,425 | €34,827 | -€26,597 | -43.3% |
| Cash at bank and in hand | 54/58 | €231,326 | €120,011 | -€111,315 | -48.1% |
| Total equity and liabilities | 10/49 | €631,433 | €1,355,314 | +€723,881 | +115% |
| Equity | 10/15 | €454,636 | €430,933 | -€23,703 | -5.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €434,636 | €434,636 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €432,636 | €432,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€23,703 | -€23,703 | |
| Amounts payable | 17/49 | €176,797 | €924,381 | +€747,584 | +423% |
| Amounts payable after more than one year | 17 | - | €694,850 | +€694,850 | |
| Financial debts | 170/4 | - | €694,850 | +€694,850 | |
| Amounts payable within one year | 42/48 | €176,797 | €229,531 | +€52,734 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €46,317 | +€46,317 | |
| Trade debts | 44 | €69,530 | €75,374 | +€5,844 | +8.4% |
| Suppliers | 440/4 | €69,530 | €75,374 | +€5,844 | +8.4% |
| Taxes, remuneration and social security | 45 | €37,266 | €37,839 | +€573 | +1.5% |
| Taxes | 450/3 | €12,462 | €2,561 | -€9,901 | -79.4% |
| Remuneration and social security | 454/9 | €24,804 | €35,278 | +€10,474 | +42.2% |
| Other amounts payable | 47/48 | €70,000 | €70,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €311,858 | €443,388 | +€131,530 | +42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,260 | €137,651 | +€102,391 | +290% |
| Other operating charges | 640/8 | €5,132 | €11,287 | +€6,155 | +120% |
| Gross operating margin | 9900 | €481,838 | €593,400 | +€111,563 | +23.2% |
| Operating profit (loss) | 9901 | €129,588 | €1,075 | -€128,513 | -99.2% |
| Financial income | 75/76B | €300 | €352 | +€52 | +17.5% |
| Recurring financial income | 75 | €300 | €352 | +€52 | +17.5% |
| Financial charges | 65/66B | €2,759 | €25,130 | +€22,371 | +811% |
| Recurring financial charges | 65 | €2,759 | €25,130 | +€22,371 | +811% |
| Profit (loss) for the period before taxes | 9903 | €127,130 | -€23,703 | -€150,832 | |
| Income taxes | 67/77 | €32,462 | €0 | -€32,462 | -100% |
| Profit (loss) for the period | 9904 | €94,667 | -€23,703 | -€118,370 | |
| Profit (loss) for the period to be appropriated | 9905 | €94,667 | -€23,703 | -€118,370 |
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 13 October 2026 via checked.be.