IDEAL TIMES: 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 TIMES
Largest movements
- Cash -€59,848
down €59,848 (-59.2%), from €101,073 to €41,224
mainly Current investments (-€40,000) and Stocks and contracts (-€23,844)
- Current investments +€40,000
up €40,000 (+4.7%), from €850,000 to €890,000
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges +€15,287
up €15,287 (+87.3%), from €17,507 to €32,794
- Financial income -€9,169
down €9,169 (-31.5%), from €29,062 to €19,893
- Gross operating margin +€3,083
up €3,083 (+11.4%), from €26,932 to €30,016
- Taxes -€1,938
down €1,938 (-32.3%), from €5,996 to €4,058
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 | €3,474,983 | €3,486,950 | +€11,967 | +0.3% |
| Fixed assets | 21/28 | €165 | €165 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €3,474,818 | €3,486,786 | +€11,967 | +0.3% |
| Stocks and contracts in progress | 3 | €2,418,707 | €2,442,551 | +€23,844 | +1.0% |
| Stocks | 30/36 | €2,418,707 | €2,442,551 | +€23,844 | +1.0% |
| Amounts receivable within one year | 40/41 | €99,547 | €107,062 | +€7,515 | +7.5% |
| Trade receivables | 40 | €3,776 | €3,092 | -€684 | -18.1% |
| Other amounts receivable | 41 | €95,771 | €103,970 | +€8,199 | +8.6% |
| Current investments | 50/53 | €850,000 | €890,000 | +€40,000 | +4.7% |
| Cash at bank and in hand | 54/58 | €101,073 | €41,224 | -€59,848 | -59.2% |
| Deferred charges and accrued income | 490/1 | €5,492 | €5,948 | +€456 | +8.3% |
| Total equity and liabilities | 10/49 | €3,474,983 | €3,486,950 | +€11,967 | +0.3% |
| Equity | 10/15 | €3,446,413 | €3,458,587 | +€12,174 | +0.4% |
| Contributions | 10/11 | €2,537,599 | €2,537,599 | = | 0.0% |
| Capital | 10 | €2,520,311 | €2,520,311 | = | 0.0% |
| Issued capital | 100 | €2,520,311 | €2,520,311 | = | 0.0% |
| Contributions outside capital | 11 | €17,288 | €17,288 | = | 0.0% |
| Share premium | 1100/10 | €17,288 | €17,288 | = | 0.0% |
| Reserves | 13 | €452,238 | €452,847 | +€609 | +0.1% |
| Non-distributable reserves | 130/1 | €32,238 | €32,847 | +€609 | +1.9% |
| Legal reserve | 130 | €32,238 | €32,847 | +€609 | +1.9% |
| Distributable reserves | 133 | €420,000 | €420,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €456,575 | €468,141 | +€11,566 | +2.5% |
| Amounts payable | 17/49 | €28,571 | €28,364 | -€207 | -0.7% |
| Amounts payable within one year | 42/48 | €1,387 | €1,494 | +€107 | +7.7% |
| Trade debts | 44 | €1,387 | €1,494 | +€107 | +7.7% |
| Suppliers | 440/4 | €1,387 | €1,494 | +€107 | +7.7% |
| Accrued charges and deferred income | 492/3 | €27,184 | €26,870 | -€314 | -1.2% |
| Other operating charges | 640/8 | €17,507 | €32,794 | +€15,287 | +87.3% |
| Gross operating margin | 9900 | €26,932 | €30,016 | +€3,083 | +11.4% |
| Operating profit (loss) | 9901 | €9,425 | -€2,778 | -€12,204 | |
| Financial income | 75/76B | €29,062 | €19,893 | -€9,169 | -31.5% |
| Recurring financial income | 75 | €29,062 | €19,893 | -€9,169 | -31.5% |
| Financial charges | 65/66B | €935 | €882 | -€52 | -5.6% |
| Recurring financial charges | 65 | €935 | €882 | -€52 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €37,552 | €16,232 | -€21,320 | -56.8% |
| Income taxes | 67/77 | €5,996 | €4,058 | -€1,938 | -32.3% |
| Profit (loss) for the period | 9904 | €31,556 | €12,174 | -€19,382 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,556 | €12,174 | -€19,382 | -61.4% |
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 27 October 2026 via checked.be.