IDEARTé: 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.
IDEARTé
Largest movements
- Cash -€101,893
down €101,893 (-99.0%), from €102,906 to €1,013
mainly Net result for the year (-€130,089) and Tax, wage and social debts (-€58,528)
- Receivables within one year -€18,556
down €18,556 (-10.0%), from €184,927 to €166,370
of which Trade receivables: -€25,680
- Deferred charges and accrued income -€16,174
down €16,174 (-45.1%), from €35,889 to €19,715
- Profit (loss) carried forward -€130,089
down €130,089 (-98.3%), from €132,362 to €2,273
- Tax, wage and social debts -€58,528
down €58,528 (-61.9%), from €94,500 to €35,972
of which Taxes: -€31,955
- Trade debts +€46,766
up €46,766 (+75.4%), from €62,064 to €108,830
- Short-term financial debts +€12,650
new in 2025: €12,650
- Current portion of long-term debt -€10,435
down €10,435 (-57.8%), from €18,050 to €7,615
- Gross operating margin -€266,089
down €266,089 (-58.1%), from €458,174 to €192,085
- Staff costs -€116,343
down €116,343 (-26.9%), from €432,614 to €316,270
- Taxes -€8,530
down €8,530 (-91.9%), from €9,277 to €747
- Depreciation -€6,210
down €6,210 (-78.1%), from €7,955 to €1,746
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 | €333,956 | €194,321 | -€139,635 | -41.8% |
| Fixed assets | 21/28 | €5,234 | €2,223 | -€3,011 | -57.5% |
| Tangible fixed assets | 22/27 | €3,748 | €737 | -€3,011 | -80.3% |
| Plant, machinery and equipment | 23 | €1,089 | €186 | -€903 | -82.9% |
| Furniture and vehicles | 24 | €2,659 | €551 | -€2,108 | -79.3% |
| Financial fixed assets | 28 | €1,486 | €1,486 | = | 0.0% |
| Current assets | 29/58 | €328,722 | €192,098 | -€136,624 | -41.6% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Trade receivables | 290 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €184,927 | €166,370 | -€18,556 | -10.0% |
| Trade receivables | 40 | €182,683 | €157,003 | -€25,680 | -14.1% |
| Other amounts receivable | 41 | €2,243 | €9,367 | +€7,124 | +318% |
| Cash at bank and in hand | 54/58 | €102,906 | €1,013 | -€101,893 | -99.0% |
| Deferred charges and accrued income | 490/1 | €35,889 | €19,715 | -€16,174 | -45.1% |
| Total equity and liabilities | 10/49 | €333,956 | €194,321 | -€139,635 | -41.8% |
| Equity | 10/15 | €159,342 | €29,253 | -€130,089 | -81.6% |
| Contributions | 10/11 | €23,963 | €23,963 | = | 0.0% |
| Reserves | 13 | €3,017 | €3,017 | = | 0.0% |
| Distributable reserves | 133 | €3,017 | €3,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,362 | €2,273 | -€130,089 | -98.3% |
| Amounts payable | 17/49 | €174,614 | €165,068 | -€9,546 | -5.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €174,614 | €165,068 | -€9,546 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €18,050 | €7,615 | -€10,435 | -57.8% |
| Financial debts | 43 | - | €12,650 | +€12,650 | |
| Credit institutions | 430/8 | - | €12,650 | +€12,650 | |
| Trade debts | 44 | €62,064 | €108,830 | +€46,766 | +75.4% |
| Suppliers | 440/4 | €62,064 | €108,830 | +€46,766 | +75.4% |
| Taxes, remuneration and social security | 45 | €94,500 | €35,972 | -€58,528 | -61.9% |
| Taxes | 450/3 | €47,182 | €15,227 | -€31,955 | -67.7% |
| Remuneration and social security | 454/9 | €47,318 | €20,745 | -€26,573 | -56.2% |
| Remuneration, social security and pensions | 62 | €432,614 | €316,270 | -€116,343 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,955 | €1,746 | -€6,210 | -78.1% |
| Other operating charges | 640/8 | €2,381 | €362 | -€2,019 | -84.8% |
| Gross operating margin | 9900 | €458,174 | €192,085 | -€266,089 | -58.1% |
| Operating profit (loss) | 9901 | €15,224 | -€126,293 | -€141,517 | |
| Financial income | 75/76B | €2,092 | €42 | -€2,050 | -98.0% |
| Recurring financial income | 75 | €2,092 | €42 | -€2,050 | -98.0% |
| Financial charges | 65/66B | €2,799 | €3,091 | +€292 | +10.4% |
| Recurring financial charges | 65 | €2,799 | €3,091 | +€292 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €14,517 | -€129,342 | -€143,859 | |
| Income taxes | 67/77 | €9,277 | €747 | -€8,530 | -91.9% |
| Profit (loss) for the period | 9904 | €5,240 | -€130,089 | -€135,330 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,240 | -€130,089 | -€135,330 |
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 29 October 2026 via checked.be.