IDEART Consulting: 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.
IDEART Consulting
Largest movements
- Current investments +€67,356
up €67,356 (+42.1%), from €160,000 to €227,356
- Tangible fixed assets +€33,822
up €33,822 (+11.3%), from €299,802 to €333,625
of which Other tangible fixed assets: +€34,840
- Deferred charges and accrued income +€16,853
up €16,853 (+2,104%), from €801 to €17,654
- Reserves +€129,123
up €129,123 (+23.3%), from €554,855 to €683,978
of which Distributable reserves: +€130,983
- Gross operating margin -€40,137
down €40,137 (-20.5%), from €195,532 to €155,395
- Financial income +€26,710
up €26,710 (+245%), from €10,919 to €37,629
- Taxes -€3,712
down €3,712 (-6.1%), from €61,010 to €57,298
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 | €1,084,559 | €1,196,825 | +€112,266 | +10.4% |
| Fixed assets | 21/28 | €750,167 | €783,990 | +€33,822 | +4.5% |
| Tangible fixed assets | 22/27 | €299,802 | €333,625 | +€33,822 | +11.3% |
| Furniture and vehicles | 24 | €6,384 | €5,366 | -€1,018 | -15.9% |
| Other tangible fixed assets | 26 | €293,418 | €328,258 | +€34,840 | +11.9% |
| Financial fixed assets | 28 | €450,365 | €450,365 | = | 0.0% |
| Current assets | 29/58 | €334,392 | €412,836 | +€78,444 | +23.5% |
| Amounts receivable within one year | 40/41 | €96,136 | €89,994 | -€6,142 | -6.4% |
| Trade receivables | 40 | €96,136 | €89,994 | -€6,142 | -6.4% |
| Current investments | 50/53 | €160,000 | €227,356 | +€67,356 | +42.1% |
| Cash at bank and in hand | 54/58 | €77,455 | €77,832 | +€376 | +0.5% |
| Deferred charges and accrued income | 490/1 | €801 | €17,654 | +€16,853 | +2,104% |
| Total equity and liabilities | 10/49 | €1,084,559 | €1,196,825 | +€112,266 | +10.4% |
| Equity | 10/15 | €1,031,688 | €1,152,672 | +€120,983 | +11.7% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Revaluation surpluses | 12 | €5,600 | €5,600 | = | 0.0% |
| Reserves | 13 | €554,855 | €683,978 | +€129,123 | +23.3% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €552,995 | €683,978 | +€130,983 | +23.7% |
| Profit (loss) carried forward | 14 | €465,033 | €455,033 | -€10,000 | -2.2% |
| Amounts payable | 17/49 | €52,871 | €44,154 | -€8,717 | -16.5% |
| Amounts payable within one year | 42/48 | €52,871 | €44,154 | -€8,717 | -16.5% |
| Trade debts | 44 | €6,554 | €2,488 | -€4,066 | -62.0% |
| Suppliers | 440/4 | €6,554 | €2,488 | -€4,066 | -62.0% |
| Taxes, remuneration and social security | 45 | €27,317 | €31,666 | +€4,350 | +15.9% |
| Taxes | 450/3 | €25,204 | €31,666 | +€6,462 | +25.6% |
| Remuneration and social security | 454/9 | €2,113 | - | -€2,113 | |
| Other amounts payable | 47/48 | €19,000 | €10,000 | -€9,000 | -47.4% |
| Non-recurring operating income | 76A | €1,908 | - | -€1,908 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,503 | €3,234 | -€269 | -7.7% |
| Other operating charges | 640/8 | €723 | €1,440 | +€717 | +99.1% |
| Gross operating margin | 9900 | €195,532 | €155,395 | -€40,137 | -20.5% |
| Operating profit (loss) | 9901 | €191,306 | €150,722 | -€40,584 | -21.2% |
| Financial income | 75/76B | €10,919 | €37,629 | +€26,710 | +245% |
| Recurring financial income | 75 | €10,919 | €37,629 | +€26,710 | +245% |
| Financial charges | 65/66B | €325 | €69 | -€256 | -78.8% |
| Recurring financial charges | 65 | €325 | €69 | -€256 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | €201,900 | €188,282 | -€13,618 | -6.7% |
| Income taxes | 67/77 | €61,010 | €57,298 | -€3,712 | -6.1% |
| Profit (loss) for the period | 9904 | €140,890 | €130,983 | -€9,906 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €140,890 | €130,983 | -€9,906 | -7.0% |
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 18 October 2026 via checked.be.