IDEALIS MANAGEMENT: 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.
IDEALIS MANAGEMENT
Largest movements
- Receivables within one year -€43,399
down €43,399 (-88.4%), from €49,110 to €5,711
- Tangible fixed assets -€31,111
down €31,111 (-9.8%), from €319,060 to €287,950
of which Land and buildings: -€28,919
- Financial fixed assets -€15,162
down €15,162 (-99.8%), from €15,187 to €25
- Cash +€6,011
up €6,011 (+73.2%), from €8,214 to €14,225
mainly Net result for the year (+€57,567) and Receivables within one year (+€43,399)
- Profit (loss) carried forward +€60,631
up €60,631 (+39.0%), from -€155,532 to -€94,901
- Other debts -€41,428
down €41,428 (-29.7%), from €139,489 to €98,061
- Debts after one year -€36,702
down €36,702 (-17.9%), from €205,117 to €168,415
of which Financial debts: -€41,410
- Tax, wage and social debts -€34,698
down €34,698 (-66.6%), from €52,121 to €17,423
- Trade debts -€22,530
down €22,530 (-63.4%), from €35,516 to €12,986
- Gross operating margin +€79,625
up €79,625 (+318%), from €25,026 to €104,651
- Financial charges +€3,688
up €3,688 (+30.2%), from €12,216 to €15,904
- Other operating charges -€2,476
down €2,476 (-72.1%), from €3,435 to €959
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 | €393,438 | €308,195 | -€85,244 | -21.7% |
| Fixed assets | 21/28 | €334,248 | €287,975 | -€46,273 | -13.8% |
| Tangible fixed assets | 22/27 | €319,060 | €287,950 | -€31,111 | -9.8% |
| Land and buildings | 22 | €293,172 | €264,253 | -€28,919 | -9.9% |
| Furniture and vehicles | 24 | €8,190 | €5,998 | -€2,192 | -26.8% |
| Other tangible fixed assets | 26 | €17,699 | €17,699 | = | 0.0% |
| Financial fixed assets | 28 | €15,187 | €25 | -€15,162 | -99.8% |
| Current assets | 29/58 | €59,190 | €20,220 | -€38,970 | -65.8% |
| Amounts receivable within one year | 40/41 | €49,110 | €5,711 | -€43,399 | -88.4% |
| Trade receivables | 40 | €49,110 | €5,711 | -€43,399 | -88.4% |
| Cash at bank and in hand | 54/58 | €8,214 | €14,225 | +€6,011 | +73.2% |
| Deferred charges and accrued income | 490/1 | €1,866 | €284 | -€1,582 | -84.8% |
| Total equity and liabilities | 10/49 | €393,438 | €308,195 | -€85,244 | -21.7% |
| Equity | 10/15 | -€101,364 | -€43,797 | +€57,567 | +56.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,568 | €32,504 | -€3,064 | -8.6% |
| Tax-exempt reserves | 132 | €33,708 | €30,644 | -€3,064 | -9.1% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,532 | -€94,901 | +€60,631 | +39.0% |
| Provisions and deferred taxes | 16 | €10,639 | €9,672 | -€967 | -9.1% |
| Deferred taxes | 168 | €10,639 | €9,672 | -€967 | -9.1% |
| Amounts payable | 17/49 | €484,163 | €342,320 | -€141,843 | -29.3% |
| Amounts payable after more than one year | 17 | €205,117 | €168,415 | -€36,702 | -17.9% |
| Financial debts | 170/4 | €205,117 | €163,707 | -€41,410 | -20.2% |
| Other amounts payable | 178/9 | - | €4,708 | +€4,708 | |
| Amounts payable within one year | 42/48 | €270,317 | €173,263 | -€97,055 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €39,929 | €41,410 | +€1,481 | +3.7% |
| Financial debts | 43 | €3,263 | €3,383 | +€121 | +3.7% |
| Other loans | 439 | €3,263 | €3,383 | +€121 | +3.7% |
| Trade debts | 44 | €35,516 | €12,986 | -€22,530 | -63.4% |
| Suppliers | 440/4 | €35,516 | €12,986 | -€22,530 | -63.4% |
| Taxes, remuneration and social security | 45 | €52,121 | €17,423 | -€34,698 | -66.6% |
| Taxes | 450/3 | €52,121 | €17,423 | -€34,698 | -66.6% |
| Other amounts payable | 47/48 | €139,489 | €98,061 | -€41,428 | -29.7% |
| Accrued charges and deferred income | 492/3 | €8,729 | €642 | -€8,087 | -92.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,550 | €31,111 | +€561 | +1.8% |
| Other operating charges | 640/8 | €3,435 | €959 | -€2,476 | -72.1% |
| Gross operating margin | 9900 | €25,026 | €104,651 | +€79,625 | +318% |
| Operating profit (loss) | 9901 | -€8,959 | €72,581 | +€81,540 | |
| Financial income | 75/76B | €251 | €8 | -€243 | -96.8% |
| Recurring financial income | 75 | €251 | €8 | -€243 | -96.8% |
| Financial charges | 65/66B | €12,216 | €15,904 | +€3,688 | +30.2% |
| Recurring financial charges | 65 | €12,216 | €15,904 | +€3,688 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,925 | €56,684 | +€77,609 | |
| Transfer from deferred taxes | 780 | €967 | €967 | = | 0.0% |
| Income taxes | 67/77 | €74 | €85 | +€10 | +13.7% |
| Profit (loss) for the period | 9904 | -€20,032 | €57,567 | +€77,599 | |
| Transfer from tax-exempt reserves | 789 | €3,064 | €3,064 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,967 | €60,631 | +€77,599 |
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.