IDEALOGY: 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.
IDEALOGY
Largest movements
- Receivables within one year -€19,683
down €19,683 (-10.3%), from €191,692 to €172,010
of which Trade receivables: -€25,109
- Cash +€14,264
up €14,264 (+22.4%), from €63,642 to €77,905
mainly Depreciation (+€43,944) and Debts after one year (+€34,375)
- Tangible fixed assets +€10,166
up €10,166 (+11.6%), from €87,928 to €98,095
of which Furniture and vehicles: +€16,627
- Debts after one year +€34,375
up €34,375 (+89.1%), from €38,600 to €72,975
- Trade debts +€33,813
up €33,813 (+98.5%), from €34,333 to €68,146
- Other debts -€30,243
no longer reported in 2025 (was €30,243)
- Profit (loss) carried forward -€26,022
new in 2025: -€26,022
- Tax, wage and social debts -€14,052
down €14,052 (-25.3%), from €55,500 to €41,448
of which Remuneration and social security: -€11,949
- Gross operating margin -€89,285
down €89,285 (-33.5%), from €266,340 to €177,056
- Staff costs -€39,975
down €39,975 (-20.6%), from €193,717 to €153,741
- Other operating charges -€28,895
down €28,895 (-97.9%), from €29,528 to €634
- Financial income -€9,030
no longer reported in 2025 (was €9,030)
- Taxes -€3,073
down €3,073 (-84.3%), from €3,647 to €574
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 | €394,838 | €401,395 | +€6,557 | +1.7% |
| Fixed assets | 21/28 | €139,504 | €149,671 | +€10,166 | +7.3% |
| Tangible fixed assets | 22/27 | €87,928 | €98,095 | +€10,166 | +11.6% |
| Plant, machinery and equipment | 23 | €5,708 | €2,213 | -€3,495 | -61.2% |
| Furniture and vehicles | 24 | €74,534 | €91,161 | +€16,627 | +22.3% |
| Other tangible fixed assets | 26 | €7,687 | €4,722 | -€2,965 | -38.6% |
| Financial fixed assets | 28 | €51,576 | €51,576 | = | 0.0% |
| Current assets | 29/58 | €255,334 | €251,724 | -€3,610 | -1.4% |
| Amounts receivable within one year | 40/41 | €191,692 | €172,010 | -€19,683 | -10.3% |
| Trade receivables | 40 | €144,621 | €119,513 | -€25,109 | -17.4% |
| Other amounts receivable | 41 | €47,071 | €52,497 | +€5,426 | +11.5% |
| Cash at bank and in hand | 54/58 | €63,642 | €77,905 | +€14,264 | +22.4% |
| Deferred charges and accrued income | 490/1 | - | €1,809 | +€1,809 | |
| Total equity and liabilities | 10/49 | €394,838 | €401,395 | +€6,557 | +1.7% |
| Equity | 10/15 | €185,909 | €159,887 | -€26,022 | -14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,309 | €167,309 | = | 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% |
| Tax-exempt reserves | 132 | €162 | €162 | = | 0.0% |
| Distributable reserves | 133 | €165,287 | €165,287 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€26,022 | -€26,022 | |
| Amounts payable | 17/49 | €208,930 | €241,508 | +€32,579 | +15.6% |
| Amounts payable after more than one year | 17 | €38,600 | €72,975 | +€34,375 | +89.1% |
| Financial debts | 170/4 | €38,600 | €72,975 | +€34,375 | +89.1% |
| Amounts payable within one year | 42/48 | €154,291 | €152,495 | -€1,797 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | - | €8,723 | +€8,723 | |
| Financial debts | 43 | €34,215 | €34,177 | -€38 | -0.1% |
| Credit institutions | 430/8 | €34,215 | €34,177 | -€38 | -0.1% |
| Trade debts | 44 | €34,333 | €68,146 | +€33,813 | +98.5% |
| Suppliers | 440/4 | €34,333 | €68,146 | +€33,813 | +98.5% |
| Taxes, remuneration and social security | 45 | €55,500 | €41,448 | -€14,052 | -25.3% |
| Taxes | 450/3 | €7,738 | €5,635 | -€2,102 | -27.2% |
| Remuneration and social security | 454/9 | €47,762 | €35,813 | -€11,949 | -25.0% |
| Other amounts payable | 47/48 | €30,243 | - | -€30,243 | |
| Accrued charges and deferred income | 492/3 | €16,038 | €16,038 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €193,717 | €153,741 | -€39,975 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,057 | €43,944 | +€2,888 | +7.0% |
| Other operating charges | 640/8 | €29,528 | €634 | -€28,895 | -97.9% |
| Gross operating margin | 9900 | €266,340 | €177,056 | -€89,285 | -33.5% |
| Operating profit (loss) | 9901 | €2,039 | -€21,264 | -€23,302 | |
| Financial income | 75/76B | €9,030 | - | -€9,030 | |
| Recurring financial income | 75 | €9,030 | - | -€9,030 | |
| Financial charges | 65/66B | €5,620 | €4,184 | -€1,436 | -25.6% |
| Recurring financial charges | 65 | €5,620 | €4,184 | -€1,436 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €5,448 | -€25,448 | -€30,896 | |
| Income taxes | 67/77 | €3,647 | €574 | -€3,073 | -84.3% |
| Profit (loss) for the period | 9904 | €1,801 | -€26,022 | -€27,823 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,801 | -€26,022 | -€27,823 |
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 14 October 2026 via checked.be.