IDEAL PROJECT: 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 PROJECT
Largest movements
- Receivables within one year -€24,320
down €24,320 (-53.4%), from €45,520 to €21,200
- Stocks and contracts +€17,000
up €17,000 (+94.4%), from €18,000 to €35,000
- Cash +€3,326
up €3,326 (+61.4%), from €5,414 to €8,740
mainly Receivables within one year (+€24,320) and Net result for the year (+€16,141)
- Other debts -€20,000
down €20,000 (-17.4%), from €115,236 to €95,236
- Profit (loss) carried forward +€16,141
up €16,141 (+14.8%), from -€108,868 to -€92,726
- Gross operating margin -€4,586
down €4,586 (-21.9%), from €20,936 to €16,350
- Other operating charges -€776
down €776 (-78.8%), from €985 to €209
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 | €68,934 | €64,940 | -€3,994 | -5.8% |
| Current assets | 29/58 | €68,934 | €64,940 | -€3,994 | -5.8% |
| Stocks and contracts in progress | 3 | €18,000 | €35,000 | +€17,000 | +94.4% |
| Contracts in progress | 37 | €18,000 | €35,000 | +€17,000 | +94.4% |
| Amounts receivable within one year | 40/41 | €45,520 | €21,200 | -€24,320 | -53.4% |
| Trade receivables | 40 | €45,520 | €21,200 | -€24,320 | -53.4% |
| Cash at bank and in hand | 54/58 | €5,414 | €8,740 | +€3,326 | +61.4% |
| Total equity and liabilities | 10/49 | €68,934 | €64,940 | -€3,994 | -5.8% |
| Equity | 10/15 | -€46,868 | -€30,726 | +€16,141 | +34.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | - | €62,000 | +€62,000 | |
| Issued capital | 100 | - | €62,000 | +€62,000 | |
| Profit (loss) carried forward | 14 | -€108,868 | -€92,726 | +€16,141 | +14.8% |
| Amounts payable | 17/49 | €115,801 | €95,666 | -€20,135 | -17.4% |
| Amounts payable within one year | 42/48 | €115,801 | €95,666 | -€20,135 | -17.4% |
| Trade debts | 44 | €387 | €0 | -€387 | -100.0% |
| Suppliers | 440/4 | €387 | €0 | -€387 | -100.0% |
| Taxes, remuneration and social security | 45 | €178 | €430 | +€252 | +141.5% |
| Taxes | 450/3 | €178 | €430 | +€252 | +141.5% |
| Other amounts payable | 47/48 | €115,236 | €95,236 | -€20,000 | -17.4% |
| Other operating charges | 640/8 | €985 | €209 | -€776 | -78.8% |
| Gross operating margin | 9900 | €20,936 | €16,350 | -€4,586 | -21.9% |
| Operating profit (loss) | 9901 | €19,952 | €16,141 | -€3,810 | -19.1% |
| Financial charges | 65/66B | €180 | €0 | -€180 | -100.0% |
| Recurring financial charges | 65 | €180 | €0 | -€180 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €19,772 | €16,141 | -€3,630 | -18.4% |
| Profit (loss) for the period | 9904 | €19,772 | €16,141 | -€3,630 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,772 | €16,141 | -€3,630 | -18.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.