Ideas In Sight: 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.
Ideas In Sight
Largest movements
- Tangible fixed assets +€62,701
up €62,701, from €0 to €62,701
- Cash -€43,933
down €43,933 (-34.5%), from €127,219 to €83,286
mainly Investment in fixed assets (net) (-€72,277) and Contributions, distributions and other (-€30,149)
- Deferred charges and accrued income -€7,663
down €7,663 (-87.5%), from €8,757 to €1,094
- Debts after one year +€42,723
new in 2025: €42,723
- Other debts -€28,153
down €28,153 (-97.5%), from €28,880 to €726
- Current portion of long-term debt +€12,188
new in 2025: €12,188
- Tax, wage and social debts -€9,736
down €9,736 (-46.7%), from €20,853 to €11,117
of which Taxes: -€11,936
- Trade debts -€2,442
down €2,442 (-78.9%), from €3,096 to €654
- Gross operating margin +€18,836
up €18,836 (+41.5%), from €45,340 to €64,176
- Depreciation +€9,436
up €9,436 (+6,764%), from €140 to €9,576
- Financial income +€3,190
up €3,190 (+23,527%), from €14 to €3,204
- Taxes -€986
down €986 (-10.7%), from €9,189 to €8,204
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 | €149,693 | €161,097 | +€11,403 | +7.6% |
| Fixed assets | 21/28 | €0 | €62,701 | +€62,701 | |
| Tangible fixed assets | 22/27 | €0 | €62,701 | +€62,701 | |
| Furniture and vehicles | 24 | €0 | €62,701 | +€62,701 | |
| Current assets | 29/58 | €149,693 | €98,396 | -€51,298 | -34.3% |
| Amounts receivable within one year | 40/41 | €13,718 | €14,016 | +€298 | +2.2% |
| Trade receivables | 40 | €13,718 | €13,219 | -€499 | -3.6% |
| Other amounts receivable | 41 | €0 | €797 | +€797 | |
| Cash at bank and in hand | 54/58 | €127,219 | €83,286 | -€43,933 | -34.5% |
| Deferred charges and accrued income | 490/1 | €8,757 | €1,094 | -€7,663 | -87.5% |
| Total equity and liabilities | 10/49 | €149,693 | €161,097 | +€11,403 | +7.6% |
| Equity | 10/15 | €92,488 | €91,598 | -€890 | -1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,288 | €85,398 | -€890 | -1.0% |
| Distributable reserves | 133 | €86,288 | €85,398 | -€890 | -1.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,205 | €69,498 | +€12,293 | +21.5% |
| Amounts payable after more than one year | 17 | - | €42,723 | +€42,723 | |
| Financial debts | 170/4 | - | €42,723 | +€42,723 | |
| Amounts payable within one year | 42/48 | €52,829 | €24,685 | -€28,144 | -53.3% |
| Current portion of amounts payable after more than one year | 42 | - | €12,188 | +€12,188 | |
| Trade debts | 44 | €3,096 | €654 | -€2,442 | -78.9% |
| Suppliers | 440/4 | €3,096 | €654 | -€2,442 | -78.9% |
| Taxes, remuneration and social security | 45 | €20,853 | €11,117 | -€9,736 | -46.7% |
| Taxes | 450/3 | €20,853 | €8,917 | -€11,936 | -57.2% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €28,880 | €726 | -€28,153 | -97.5% |
| Accrued charges and deferred income | 492/3 | €4,377 | €2,090 | -€2,286 | -52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €9,576 | +€9,436 | +6,764% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Non-recurring operating charges | 66A | €0 | €17,487 | +€17,487 | |
| Gross operating margin | 9900 | €45,340 | €64,176 | +€18,836 | +41.5% |
| Operating profit (loss) | 9901 | €44,673 | €36,569 | -€8,103 | -18.1% |
| Financial income | 75/76B | €14 | €3,204 | +€3,190 | +23,527% |
| Recurring financial income | 75 | €14 | €3,204 | +€3,190 | +23,527% |
| Financial charges | 65/66B | €2,114 | €2,310 | +€196 | +9.3% |
| Recurring financial charges | 65 | €2,114 | €2,310 | +€196 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €42,572 | €37,463 | -€5,109 | -12.0% |
| Income taxes | 67/77 | €9,189 | €8,204 | -€986 | -10.7% |
| Profit (loss) for the period | 9904 | €33,383 | €29,259 | -€4,123 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,383 | €29,259 | -€4,123 | -12.4% |
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 20 October 2026 via checked.be.