Idealist: 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.
Idealist
Largest movements
- Tangible fixed assets -€34,396
down €34,396 (-72.0%), from €47,772 to €13,376
of which Leasing and similar rights: -€36,571
- Stocks and contracts +€26,848
up €26,848 (+170.9%), from €15,712 to €42,561
- Cash +€17,445
up €17,445 (+1219.2%), from €1,431 to €18,876
mainly Investment in fixed assets (net) (+€29,388) and Net result for the year (+€25,139)
- Receivables within one year -€10,780
down €10,780 (-41.1%), from €26,236 to €15,456
of which Trade receivables: -€10,780
- Deferred charges and accrued income +€2,032
new in 2025: €2,032
- Profit (loss) carried forward +€25,139
up €25,139 (+147.7%), from €17,019 to €42,157
- Other debts -€18,940
down €18,940 (-83.1%), from €22,789 to €3,849
- Tax, wage and social debts +€10,930
up €10,930 (+102.1%), from €10,704 to €21,634
- Debts after one year -€10,547
down €10,547 (-46.6%), from €22,623 to €12,076
- Trade debts -€3,005
down €3,005 (-65.8%), from €4,568 to €1,563
- Gross operating margin +€16,828
up €16,828 (+50.7%), from €33,221 to €50,049
- Depreciation -€9,543
down €9,543 (-65.6%), from €14,551 to €5,007
- Taxes +€6,503
up €6,503 (+155.0%), from €4,196 to €10,698
- Other operating charges +€4,909
up €4,909 (+928.0%), from €529 to €5,438
- Financial charges +€537
up €537 (+16.6%), from €3,231 to €3,767
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.
Cash bridge derived
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 | €91,151 | €92,300 | +€1,150 | +1.3% |
| Fixed assets | 21/28 | €47,772 | €13,376 | -€34,396 | -72.0% |
| Tangible fixed assets | 22/27 | €47,772 | €13,376 | -€34,396 | -72.0% |
| Plant, machinery and equipment | 23 | €8,718 | €6,726 | -€1,992 | -22.9% |
| Furniture and vehicles | 24 | €2,483 | €6,650 | +€4,168 | +167.9% |
| Leasing and similar rights | 25 | €36,571 | - | -€36,571 | |
| Current assets | 29/58 | €43,379 | €78,924 | +€35,546 | +81.9% |
| Stocks and contracts in progress | 3 | €15,712 | €42,561 | +€26,848 | +170.9% |
| Stocks | 30/36 | €15,712 | €42,561 | +€26,848 | +170.9% |
| Amounts receivable within one year | 40/41 | €26,236 | €15,456 | -€10,780 | -41.1% |
| Trade receivables | 40 | €26,204 | €15,424 | -€10,780 | -41.1% |
| Other amounts receivable | 41 | €32 | €32 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,431 | €18,876 | +€17,445 | +1219.2% |
| Deferred charges and accrued income | 490/1 | - | €2,032 | +€2,032 | |
| Total equity and liabilities | 10/49 | €91,151 | €92,300 | +€1,150 | +1.3% |
| Equity | 10/15 | €23,219 | €48,357 | +€25,139 | +108.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,019 | €42,157 | +€25,139 | +147.7% |
| Amounts payable | 17/49 | €67,932 | €43,943 | -€23,989 | -35.3% |
| Amounts payable after more than one year | 17 | €22,623 | €12,076 | -€10,547 | -46.6% |
| Financial debts | 170/4 | €22,623 | €12,076 | -€10,547 | -46.6% |
| Amounts payable within one year | 42/48 | €45,309 | €31,867 | -€13,442 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €7,249 | €4,821 | -€2,427 | -33.5% |
| Trade debts | 44 | €4,568 | €1,563 | -€3,005 | -65.8% |
| Suppliers | 440/4 | €4,568 | €1,563 | -€3,005 | -65.8% |
| Taxes, remuneration and social security | 45 | €10,704 | €21,634 | +€10,930 | +102.1% |
| Taxes | 450/3 | €10,704 | €21,634 | +€10,930 | +102.1% |
| Other amounts payable | 47/48 | €22,789 | €3,849 | -€18,940 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,551 | €5,007 | -€9,543 | -65.6% |
| Other operating charges | 640/8 | €529 | €5,438 | +€4,909 | +928.0% |
| Gross operating margin | 9900 | €33,221 | €50,049 | +€16,828 | +50.7% |
| Operating profit (loss) | 9901 | €18,142 | €39,604 | +€21,462 | +118.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,231 | €3,767 | +€537 | +16.6% |
| Recurring financial charges | 65 | €3,231 | €3,767 | +€537 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €14,911 | €35,837 | +€20,926 | +140.3% |
| Income taxes | 67/77 | €4,196 | €10,698 | +€6,503 | +155.0% |
| Profit (loss) for the period | 9904 | €10,716 | €25,139 | +€14,423 | +134.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,716 | €25,139 | +€14,423 | +134.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.