IDEAL TENTES: 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 TENTES
Largest movements
- Tangible fixed assets +€116,883
up €116,883 (+353%), from €33,149 to €150,032
of which Furniture and vehicles: +€74,434
- Receivables within one year -€27,350
down €27,350 (-22.8%), from €119,844 to €92,494
of which Trade receivables: -€28,322
- Cash -€10,011
down €10,011 (-16.3%), from €61,383 to €51,372
mainly Investment in fixed assets (net) (-€147,741) and Tax, wage and social debts (-€26,899)
- Receivables after one year -€6,416
down €6,416 (-40.9%), from €15,672 to €9,256
- Deferred charges and accrued income -€3,123
down €3,123 (-100%), from €3,123 to €0
- Debts after one year +€99,236
up €99,236 (+598%), from €16,593 to €115,829
- Current portion of long-term debt +€35,478
up €35,478 (+351%), from €10,109 to €45,587
- Tax, wage and social debts -€26,899
down €26,899 (-45.3%), from €59,380 to €32,481
of which Taxes: -€16,748
- Profit (loss) carried forward -€21,252
down €21,252 (-60.9%), from €34,916 to €13,664
- Short-term financial debts -€17,563
no longer reported in 2025 (was €17,563)
- Staff costs +€47,733
up €47,733 (+20.1%), from €237,871 to €285,604
- Gross operating margin -€33,891
down €33,891 (-9.9%), from €342,669 to €308,778
- Depreciation +€14,677
up €14,677 (+90.7%), from €16,181 to €30,858
- Taxes -€12,876
down €12,876, from €12,527 to -€349
- Other operating charges -€3,906
down €3,906 (-32.9%), from €11,876 to €7,970
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 | €234,948 | €304,931 | +€69,983 | +29.8% |
| Fixed assets | 21/28 | €34,926 | €151,809 | +€116,883 | +335% |
| Tangible fixed assets | 22/27 | €33,149 | €150,032 | +€116,883 | +353% |
| Plant, machinery and equipment | 23 | €23,351 | €65,800 | +€42,449 | +182% |
| Furniture and vehicles | 24 | €9,798 | €84,232 | +€74,434 | +760% |
| Financial fixed assets | 28 | €1,777 | €1,777 | = | 0.0% |
| Current assets | 29/58 | €200,022 | €153,122 | -€46,900 | -23.4% |
| Amounts receivable after more than one year | 29 | €15,672 | €9,256 | -€6,416 | -40.9% |
| Other amounts receivable | 291 | €15,672 | €9,256 | -€6,416 | -40.9% |
| Amounts receivable within one year | 40/41 | €119,844 | €92,494 | -€27,350 | -22.8% |
| Trade receivables | 40 | €115,681 | €87,359 | -€28,322 | -24.5% |
| Other amounts receivable | 41 | €4,163 | €5,135 | +€972 | +23.3% |
| Cash at bank and in hand | 54/58 | €61,383 | €51,372 | -€10,011 | -16.3% |
| Deferred charges and accrued income | 490/1 | €3,123 | €0 | -€3,123 | -100% |
| Total equity and liabilities | 10/49 | €234,948 | €304,931 | +€69,983 | +29.8% |
| Equity | 10/15 | €113,116 | €91,864 | -€21,252 | -18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,600 | €59,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,740 | €57,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,916 | €13,664 | -€21,252 | -60.9% |
| Amounts payable | 17/49 | €121,832 | €213,067 | +€91,235 | +74.9% |
| Amounts payable after more than one year | 17 | €16,593 | €115,829 | +€99,236 | +598% |
| Financial debts | 170/4 | €16,593 | €115,829 | +€99,236 | +598% |
| Amounts payable within one year | 42/48 | €105,239 | €97,238 | -€8,001 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €10,109 | €45,587 | +€35,478 | +351% |
| Financial debts | 43 | €17,563 | - | -€17,563 | |
| Credit institutions | 430/8 | €17,563 | - | -€17,563 | |
| Trade debts | 44 | €14,053 | €9,721 | -€4,332 | -30.8% |
| Suppliers | 440/4 | €14,053 | €9,721 | -€4,332 | -30.8% |
| Advances received on contracts in progress | 46 | €4,134 | €9,449 | +€5,315 | +129% |
| Taxes, remuneration and social security | 45 | €59,380 | €32,481 | -€26,899 | -45.3% |
| Taxes | 450/3 | €20,987 | €4,239 | -€16,748 | -79.8% |
| Remuneration and social security | 454/9 | €38,393 | €28,242 | -€10,151 | -26.4% |
| Remuneration, social security and pensions | 62 | €237,871 | €285,604 | +€47,733 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,181 | €30,858 | +€14,677 | +90.7% |
| Other operating charges | 640/8 | €11,876 | €7,970 | -€3,906 | -32.9% |
| Gross operating margin | 9900 | €342,669 | €308,778 | -€33,891 | -9.9% |
| Operating profit (loss) | 9901 | €76,741 | -€15,654 | -€92,395 | |
| Financial income | 75/76B | €7 | €223 | +€216 | +3,086% |
| Recurring financial income | 75 | €7 | €223 | +€216 | +3,086% |
| Financial charges | 65/66B | €6,481 | €6,170 | -€311 | -4.8% |
| Recurring financial charges | 65 | €6,481 | €6,170 | -€311 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €70,267 | -€21,601 | -€91,868 | |
| Income taxes | 67/77 | €12,527 | -€349 | -€12,876 | |
| Profit (loss) for the period | 9904 | €57,740 | -€21,252 | -€78,992 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,740 | -€21,252 | -€78,992 |
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 26 October 2026 via checked.be.