IDEAL SYSTEMS: 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 SYSTEMS
Largest movements
- Current investments +€700,000
up €700,000, from €0 to €700,000
- Cash +€309,437
up €309,437 (+22.1%), from €1.4m to €1.7m
mainly Net result for the year (+€917,621) and Accrued charges and deferred income (+€573,665)
- Receivables within one year -€251,784
down €251,784 (-28.7%), from €876,024 to €624,240
of which Trade receivables: -€248,175
- Deferred charges and accrued income +€118,861
up €118,861 (+51.2%), from €232,045 to €350,906
- Accrued charges and deferred income +€573,665
up €573,665 (+48.5%), from €1.2m to €1.8m
- Other debts +€303,000
up €303,000 (+49.5%), from €612,202 to €915,202
- Trade debts -€169,804
down €169,804 (-40.2%), from €422,314 to €252,510
- Tax, wage and social debts +€161,753
up €161,753 (+104.5%), from €154,860 to €316,612
of which Taxes: +€116,477
- Turnover +€844,286
up €844,286 (+29.2%), from €2.9m to €3.7m
- Gross operating margin +€577,908
up €577,908 (+33.8%), from €1.7m to €2.3m
- Purchases and services +€220,888
up €220,888 (+17.6%), from €1.3m to €1.5m
- Staff costs +€146,007
up €146,007 (+17.6%), from €828,594 to €974,602
- Taxes +€126,872
up €126,872 (+65.5%), from €193,673 to €320,545
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,523,058 | €3,394,293 | +€871,235 | +34.5% |
| Fixed assets | 21/28 | €16,295 | €11,017 | -€5,279 | -32.4% |
| Tangible fixed assets | 22/27 | €15,613 | €9,466 | -€6,147 | -39.4% |
| Plant, machinery and equipment | 23 | €14,469 | €8,798 | -€5,671 | -39.2% |
| Furniture and vehicles | 24 | €1,144 | €669 | -€476 | -41.6% |
| Financial fixed assets | 28 | €682 | €1,550 | +€868 | +127.3% |
| Current assets | 29/58 | €2,506,762 | €3,383,276 | +€876,514 | +35.0% |
| Amounts receivable within one year | 40/41 | €876,024 | €624,240 | -€251,784 | -28.7% |
| Trade receivables | 40 | €773,546 | €525,371 | -€248,175 | -32.1% |
| Other amounts receivable | 41 | €102,479 | €98,869 | -€3,609 | -3.5% |
| Current investments | 50/53 | €0 | €700,000 | +€700,000 | |
| Cash at bank and in hand | 54/58 | €1,398,693 | €1,708,129 | +€309,437 | +22.1% |
| Deferred charges and accrued income | 490/1 | €232,045 | €350,906 | +€118,861 | +51.2% |
| Total equity and liabilities | 10/49 | €2,523,058 | €3,394,293 | +€871,235 | +34.5% |
| Equity | 10/15 | €142,759 | €145,380 | +€2,621 | +1.8% |
| Contributions | 10/11 | €62,161 | €62,161 | = | 0.0% |
| Capital | 10 | €62,161 | €62,161 | = | 0.0% |
| Issued capital | 100 | €62,161 | €62,161 | = | 0.0% |
| Reserves | 13 | €73,216 | €73,216 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,216 | €6,216 | = | 0.0% |
| Legal reserve | 130 | €6,216 | €6,216 | = | 0.0% |
| Distributable reserves | 133 | €67,000 | €67,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,381 | €10,002 | +€2,621 | +35.5% |
| Provisions and deferred taxes | 16 | €7,903 | €7,903 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,903 | €7,903 | = | 0.0% |
| Pensions and similar obligations | 160 | €7,903 | €7,903 | = | 0.0% |
| Amounts payable | 17/49 | €2,372,396 | €3,241,010 | +€868,614 | +36.6% |
| Amounts payable within one year | 42/48 | €1,189,375 | €1,484,324 | +€294,949 | +24.8% |
| Trade debts | 44 | €422,314 | €252,510 | -€169,804 | -40.2% |
| Suppliers | 440/4 | €422,314 | €252,510 | -€169,804 | -40.2% |
| Taxes, remuneration and social security | 45 | €154,860 | €316,612 | +€161,753 | +104.5% |
| Taxes | 450/3 | €0 | €116,477 | +€116,477 | |
| Remuneration and social security | 454/9 | €154,860 | €200,136 | +€45,276 | +29.2% |
| Other amounts payable | 47/48 | €612,202 | €915,202 | +€303,000 | +49.5% |
| Accrued charges and deferred income | 492/3 | €1,183,021 | €1,756,685 | +€573,665 | +48.5% |
| Turnover | 70 | €2,893,711 | €3,737,998 | +€844,286 | +29.2% |
| Non-recurring operating income | 76A | €45,976 | €0 | -€45,976 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,254,185 | €1,475,073 | +€220,888 | +17.6% |
| Remuneration, social security and pensions | 62 | €828,594 | €974,602 | +€146,007 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,385 | €10,769 | -€2,616 | -19.5% |
| Other operating charges | 640/8 | €2,042 | €1,641 | -€401 | -19.6% |
| Non-recurring operating charges | 66A | €17,330 | €0 | -€17,330 | -100.0% |
| Gross operating margin | 9900 | €1,707,795 | €2,285,703 | +€577,908 | +33.8% |
| Operating profit (loss) | 9901 | €846,444 | €1,298,691 | +€452,247 | +53.4% |
| Financial income | 75/76B | €12,175 | €33,872 | +€21,697 | +178.2% |
| Recurring financial income | 75 | €12,175 | €33,872 | +€21,697 | +178.2% |
| Financial charges | 65/66B | €53,068 | €94,397 | +€41,329 | +77.9% |
| Recurring financial charges | 65 | €53,068 | €94,397 | +€41,329 | +77.9% |
| Profit (loss) for the period before taxes | 9903 | €805,550 | €1,238,166 | +€432,616 | +53.7% |
| Income taxes | 67/77 | €193,673 | €320,545 | +€126,872 | +65.5% |
| Profit (loss) for the period | 9904 | €611,877 | €917,621 | +€305,744 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €611,877 | €917,621 | +€305,744 | +50.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.