ideal tax: 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 tax
Largest movements
- Receivables within one year -€3,249
down €3,249 (-24.3%), from €13,351 to €10,102
of which Trade receivables: -€3,981
- Cash +€2,411
up €2,411 (+48.1%), from €5,007 to €7,418
mainly Receivables within one year (+€3,249) and Tax, wage and social debts (+€2,075)
- Tangible fixed assets -€262
down €262 (-50.0%), from €525 to €262
- Profit (loss) carried forward -€4,723
down €4,723 (-50.0%), from -€9,439 to -€14,162
- Tax, wage and social debts +€2,075
up €2,075 (+165%), from €1,256 to €3,330
of which Remuneration and social security: +€3,330
- Trade debts +€1,284
up €1,284 (+16.0%), from €8,029 to €9,313
- Other debts +€264
up €264 (+60.4%), from €437 to €701
- Gross operating margin -€10,188
down €10,188 (-92.6%), from €11,002 to €814
- Purchases and services +€6,261
up €6,261 (+10.0%), from €62,441 to €68,702
- Turnover +€4,229
up €4,229 (+6.5%), from €65,287 to €69,516
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 | €18,883 | €17,782 | -€1,101 | -5.8% |
| Fixed assets | 21/28 | €525 | €262 | -€262 | -50.0% |
| Tangible fixed assets | 22/27 | €525 | €262 | -€262 | -50.0% |
| Furniture and vehicles | 24 | €525 | €262 | -€262 | -50.0% |
| Current assets | 29/58 | €18,358 | €17,520 | -€838 | -4.6% |
| Amounts receivable within one year | 40/41 | €13,351 | €10,102 | -€3,249 | -24.3% |
| Trade receivables | 40 | €13,351 | €9,370 | -€3,981 | -29.8% |
| Other amounts receivable | 41 | - | €732 | +€732 | |
| Cash at bank and in hand | 54/58 | €5,007 | €7,418 | +€2,411 | +48.1% |
| Total equity and liabilities | 10/49 | €18,883 | €17,782 | -€1,101 | -5.8% |
| Equity | 10/15 | €9,161 | €4,438 | -€4,723 | -51.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,439 | -€14,162 | -€4,723 | -50.0% |
| Amounts payable | 17/49 | €9,722 | €13,345 | +€3,623 | +37.3% |
| Amounts payable within one year | 42/48 | €9,722 | €13,345 | +€3,623 | +37.3% |
| Trade debts | 44 | €8,029 | €9,313 | +€1,284 | +16.0% |
| Suppliers | 440/4 | €8,029 | €9,313 | +€1,284 | +16.0% |
| Taxes, remuneration and social security | 45 | €1,256 | €3,330 | +€2,075 | +165% |
| Taxes | 450/3 | €1,256 | - | -€1,256 | |
| Remuneration and social security | 454/9 | - | €3,330 | +€3,330 | |
| Other amounts payable | 47/48 | €437 | €701 | +€264 | +60.4% |
| Turnover | 70 | €65,287 | €69,516 | +€4,229 | +6.5% |
| Non-recurring operating income | 76A | €8,156 | - | -€8,156 | |
| Goods, raw materials, services and sundry goods | 60/61 | €62,441 | €68,702 | +€6,261 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289 | €262 | -€27 | -9.4% |
| Other operating charges | 640/8 | €4,445 | €4,904 | +€460 | +10.3% |
| Gross operating margin | 9900 | €11,002 | €814 | -€10,188 | -92.6% |
| Operating profit (loss) | 9901 | €6,268 | -€4,353 | -€10,621 | |
| Financial charges | 65/66B | €208 | €371 | +€163 | +78.2% |
| Recurring financial charges | 65 | €208 | €371 | +€163 | +78.2% |
| Profit (loss) for the period before taxes | 9903 | €6,060 | -€4,723 | -€10,784 | |
| Profit (loss) for the period | 9904 | €6,060 | -€4,723 | -€10,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,060 | -€4,723 | -€10,784 |
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 29 October 2026 via checked.be.