IDEALOUTI: 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.
IDEALOUTI
Largest movements
- Deferred charges and accrued income -€2,438
down €2,438 (-28.1%), from €8,687 to €6,250
- Cash +€1,952
up €1,952 (+114.9%), from €1,699 to €3,651
mainly Net result for the year (+€2,745) and Deferred charges and accrued income (+€2,438)
- Profit (loss) carried forward +€2,745
up €2,745 (+9.3%), from -€29,625 to -€26,881
- Other debts -€2,248
down €2,248 (-14.0%), from €16,009 to €13,761
- Tax, wage and social debts -€2,146
down €2,146 (-38.2%), from €5,622 to €3,476
of which Taxes: -€2,496
- Current portion of long-term debt +€845
up €845 (+33.8%), from €2,500 to €3,345
- Trade debts +€339
up €339 (+12.2%), from €2,769 to €3,108
- Gross operating margin +€3,849
up €3,849 (+71.6%), from €5,378 to €9,227
- Taxes +€1,430
up €1,430 (+62.6%), from €2,286 to €3,717
- Financial charges -€295
down €295 (-17.8%), from €1,658 to €1,362
- Other operating charges +€223
up €223 (+18.9%), from €1,181 to €1,404
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 | €17,741 | €17,269 | -€471 | -2.7% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €17,441 | €16,969 | -€471 | -2.7% |
| Amounts receivable within one year | 40/41 | €7,054 | €7,069 | +€14 | +0.2% |
| Trade receivables | 40 | €7,054 | €6,785 | -€269 | -3.8% |
| Other amounts receivable | 41 | - | €283 | +€283 | |
| Cash at bank and in hand | 54/58 | €1,699 | €3,651 | +€1,952 | +114.9% |
| Deferred charges and accrued income | 490/1 | €8,687 | €6,250 | -€2,438 | -28.1% |
| Total equity and liabilities | 10/49 | €17,741 | €17,269 | -€471 | -2.7% |
| Equity | 10/15 | -€9,165 | -€6,421 | +€2,745 | +29.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€29,625 | -€26,881 | +€2,745 | +9.3% |
| Amounts payable | 17/49 | €26,906 | €23,690 | -€3,216 | -12.0% |
| Amounts payable within one year | 42/48 | €26,900 | €23,690 | -€3,210 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €3,345 | +€845 | +33.8% |
| Trade debts | 44 | €2,769 | €3,108 | +€339 | +12.2% |
| Suppliers | 440/4 | €2,769 | €3,108 | +€339 | +12.2% |
| Taxes, remuneration and social security | 45 | €5,622 | €3,476 | -€2,146 | -38.2% |
| Taxes | 450/3 | €4,042 | €1,546 | -€2,496 | -61.7% |
| Remuneration and social security | 454/9 | €1,580 | €1,930 | +€350 | +22.2% |
| Other amounts payable | 47/48 | €16,009 | €13,761 | -€2,248 | -14.0% |
| Accrued charges and deferred income | 492/3 | €6 | - | -€6 | |
| Other operating charges | 640/8 | €1,181 | €1,404 | +€223 | +18.9% |
| Gross operating margin | 9900 | €5,378 | €9,227 | +€3,849 | +71.6% |
| Operating profit (loss) | 9901 | €4,197 | €7,823 | +€3,626 | +86.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,658 | €1,362 | -€295 | -17.8% |
| Recurring financial charges | 65 | €1,658 | €1,362 | -€295 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €2,540 | €6,461 | +€3,921 | +154.4% |
| Income taxes | 67/77 | €2,286 | €3,717 | +€1,430 | +62.6% |
| Profit (loss) for the period | 9904 | €253 | €2,745 | +€2,491 | +983.2% |
| Profit (loss) for the period to be appropriated | 9905 | €253 | €2,745 | +€2,491 | +983.2% |
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 2 October 2026 via checked.be.