IDEALORTHO: 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.
IDEALORTHO
Largest movements
- Cash -€166,461
down €166,461 (-67.5%), from €246,614 to €80,153
mainly Other debts (-€321,233) and Contributions, distributions and other (-€26,501)
- Tangible fixed assets -€20,690
down €20,690 (-14.5%), from €142,847 to €122,157
of which Furniture and vehicles: -€13,290
- Other debts -€321,233
down €321,233 (-92.4%), from €347,734 to €26,501
- Reserves +€110,000
new in 2025: €110,000
- Tax, wage and social debts +€38,626
up €38,626 (+818%), from €4,721 to €43,347
of which Taxes: +€32,852
- Debts after one year -€17,843
down €17,843 (-67.1%), from €26,591 to €8,748
- Gross operating margin +€107,999
up €107,999 (+59.5%), from €181,472 to €289,471
- Taxes +€36,138
up €36,138 (+135%), from €26,765 to €62,903
- Staff costs +€32,733
up €32,733 (+113%), from €28,974 to €61,707
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 | €403,436 | €215,320 | -€188,117 | -46.6% |
| Fixed assets | 21/28 | €142,847 | €122,157 | -€20,690 | -14.5% |
| Tangible fixed assets | 22/27 | €142,847 | €122,157 | -€20,690 | -14.5% |
| Plant, machinery and equipment | 23 | €3,948 | €2,098 | -€1,849 | -46.8% |
| Furniture and vehicles | 24 | €32,805 | €19,515 | -€13,290 | -40.5% |
| Other tangible fixed assets | 26 | €106,094 | €100,544 | -€5,550 | -5.2% |
| Current assets | 29/58 | €260,590 | €93,163 | -€167,427 | -64.2% |
| Amounts receivable within one year | 40/41 | €6,248 | €8,873 | +€2,625 | +42.0% |
| Other amounts receivable | 41 | €6,248 | €8,873 | +€2,625 | +42.0% |
| Cash at bank and in hand | 54/58 | €246,614 | €80,153 | -€166,461 | -67.5% |
| Deferred charges and accrued income | 490/1 | €7,728 | €4,137 | -€3,591 | -46.5% |
| Total equity and liabilities | 10/49 | €403,436 | €215,320 | -€188,117 | -46.6% |
| Equity | 10/15 | €4,800 | €114,800 | +€110,000 | +2,292% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | - | €110,000 | +€110,000 | |
| Distributable reserves | 133 | - | €110,000 | +€110,000 | |
| Amounts payable | 17/49 | €398,636 | €100,520 | -€298,117 | -74.8% |
| Amounts payable after more than one year | 17 | €26,591 | €8,748 | -€17,843 | -67.1% |
| Financial debts | 170/4 | €26,591 | €8,748 | -€17,843 | -67.1% |
| Amounts payable within one year | 42/48 | €372,045 | €91,771 | -€280,274 | -75.3% |
| Current portion of amounts payable after more than one year | 42 | €16,350 | €16,689 | +€339 | +2.1% |
| Trade debts | 44 | €3,240 | €5,234 | +€1,994 | +61.6% |
| Suppliers | 440/4 | €3,240 | €5,234 | +€1,994 | +61.6% |
| Taxes, remuneration and social security | 45 | €4,721 | €43,347 | +€38,626 | +818% |
| Taxes | 450/3 | - | €32,852 | +€32,852 | |
| Remuneration and social security | 454/9 | €4,721 | €10,495 | +€5,774 | +122% |
| Other amounts payable | 47/48 | €347,734 | €26,501 | -€321,233 | -92.4% |
| Remuneration, social security and pensions | 62 | €28,974 | €61,707 | +€32,733 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,976 | €21,748 | -€1,228 | -5.3% |
| Other operating charges | 640/8 | €5,025 | €5,235 | +€210 | +4.2% |
| Gross operating margin | 9900 | €181,472 | €289,471 | +€107,999 | +59.5% |
| Operating profit (loss) | 9901 | €124,497 | €200,781 | +€76,284 | +61.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,613 | €1,379 | -€234 | -14.5% |
| Recurring financial charges | 65 | €1,613 | €1,379 | -€234 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €122,884 | €199,404 | +€76,519 | +62.3% |
| Income taxes | 67/77 | €26,765 | €62,903 | +€36,138 | +135% |
| Profit (loss) for the period | 9904 | €96,119 | €136,501 | +€40,382 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €96,119 | €136,501 | +€40,382 | +42.0% |
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 22 October 2026 via checked.be.