IDEAL-POSE: 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-POSE
Largest movements
- Cash +€253,559
up €253,559 (+6496.1%), from €3,903 to €257,462
mainly Net result for the year (+€287,377) and Receivables within one year (+€124,285)
- Receivables within one year -€124,285
down €124,285 (-75.6%), from €164,443 to €40,157
of which Other amounts receivable: -€134,085
- Financial fixed assets -€19,589
down €19,589 (-99.7%), from €19,638 to €50
- Tangible fixed assets -€9,441
down €9,441 (-26.5%), from €35,682 to €26,241
of which Leasing and similar rights: -€8,512
- Deferred charges and accrued income +€5,009
new in 2025: €5,009
- Tax, wage and social debts +€60,485
up €60,485 (+445.2%), from €13,585 to €74,071
of which Taxes: +€64,293
- Reserves +€50,000
up €50,000 (+29.7%), from €168,079 to €218,079
- Debts after one year -€6,355
down €6,355 (-31.8%), from €19,972 to €13,618
- Financial income +€275,212
new in 2025: €275,212
of which Non-recurring financial income: +€230,411
- Gross operating margin +€39,711
up €39,711, from -€4,821 to €34,890
- Taxes +€9,877
up €9,877 (+7079.6%), from €140 to €10,017
- Other operating charges -€964
down €964 (-42.3%), from €2,279 to €1,315
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 | €223,666 | €328,919 | +€105,253 | +47.1% |
| Fixed assets | 21/28 | €55,320 | €26,291 | -€29,030 | -52.5% |
| Tangible fixed assets | 22/27 | €35,682 | €26,241 | -€9,441 | -26.5% |
| Plant, machinery and equipment | 23 | €2,263 | €1,658 | -€605 | -26.7% |
| Furniture and vehicles | 24 | €1,119 | €795 | -€324 | -28.9% |
| Leasing and similar rights | 25 | €32,300 | €23,788 | -€8,512 | -26.4% |
| Financial fixed assets | 28 | €19,638 | €50 | -€19,589 | -99.7% |
| Current assets | 29/58 | €168,346 | €302,629 | +€134,283 | +79.8% |
| Amounts receivable within one year | 40/41 | €164,443 | €40,157 | -€124,285 | -75.6% |
| Trade receivables | 40 | €14,549 | €24,349 | +€9,800 | +67.4% |
| Other amounts receivable | 41 | €149,893 | €15,808 | -€134,085 | -89.5% |
| Cash at bank and in hand | 54/58 | €3,903 | €257,462 | +€253,559 | +6496.1% |
| Deferred charges and accrued income | 490/1 | - | €5,009 | +€5,009 | |
| Total equity and liabilities | 10/49 | €223,666 | €328,919 | +€105,253 | +47.1% |
| Equity | 10/15 | €181,414 | €233,613 | +€52,199 | +28.8% |
| Contributions | 10/11 | €12,465 | €12,465 | = | 0.0% |
| Reserves | 13 | €168,079 | €218,079 | +€50,000 | +29.7% |
| Distributable reserves | 133 | €168,079 | €218,079 | +€50,000 | +29.7% |
| Profit (loss) carried forward | 14 | €871 | €3,069 | +€2,199 | +252.6% |
| Amounts payable | 17/49 | €42,252 | €95,306 | +€53,054 | +125.6% |
| Amounts payable after more than one year | 17 | €19,972 | €13,618 | -€6,355 | -31.8% |
| Financial debts | 170/4 | €19,972 | €13,618 | -€6,355 | -31.8% |
| Amounts payable within one year | 42/48 | €22,038 | €81,688 | +€59,650 | +270.7% |
| Current portion of amounts payable after more than one year | 42 | €6,045 | €6,355 | +€310 | +5.1% |
| Trade debts | 44 | €2,408 | €1,263 | -€1,145 | -47.6% |
| Suppliers | 440/4 | €2,408 | €1,263 | -€1,145 | -47.6% |
| Taxes, remuneration and social security | 45 | €13,585 | €74,071 | +€60,485 | +445.2% |
| Taxes | 450/3 | €9,778 | €74,071 | +€64,293 | +657.5% |
| Remuneration and social security | 454/9 | €3,807 | €0 | -€3,807 | -100.0% |
| Accrued charges and deferred income | 492/3 | €241 | €0 | -€241 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €347 | +€347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,503 | €9,441 | -€61 | -0.6% |
| Other operating charges | 640/8 | €2,279 | €1,315 | -€964 | -42.3% |
| Gross operating margin | 9900 | -€4,821 | €34,890 | +€39,711 | |
| Operating profit (loss) | 9901 | -€16,602 | €23,787 | +€40,389 | |
| Financial income | 75/76B | - | €275,212 | +€275,212 | |
| Recurring financial income | 75 | - | €44,800 | +€44,800 | |
| Non-recurring financial income | 76B | - | €230,411 | +€230,411 | |
| Financial charges | 65/66B | €1,783 | €1,604 | -€178 | -10.0% |
| Recurring financial charges | 65 | €1,783 | €1,604 | -€178 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,385 | €297,394 | +€315,779 | |
| Income taxes | 67/77 | €140 | €10,017 | +€9,877 | +7079.6% |
| Profit (loss) for the period | 9904 | -€18,524 | €287,377 | +€305,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,524 | €287,377 | +€305,902 |
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 7 October 2026 via checked.be.