Ideashapers: 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.
Ideashapers
Largest movements
- Receivables within one year +€80,681
up €80,681 (+179.9%), from €44,855 to €125,536
of which Trade receivables: +€79,327
- Cash +€40,878
up €40,878 (+59.6%), from €68,584 to €109,462
mainly Trade debts (+€86,704) and Depreciation (+€19,644)
- Tangible fixed assets -€14,538
down €14,538 (-11.5%), from €125,936 to €111,399
- Trade debts +€86,704
up €86,704 (+121.7%), from €71,270 to €157,974
- Tax, wage and social debts +€17,082
up €17,082 (+360.6%), from €4,738 to €21,820
of which Taxes: +€18,032
- Profit (loss) carried forward +€10,498
up €10,498 (+20.2%), from -€52,056 to -€41,558
- Debts after one year -€8,529
down €8,529 (-9.6%), from €88,898 to €80,369
- Gross operating margin +€51,951
up €51,951, from -€14,714 to €37,238
- Depreciation -€4,619
down €4,619 (-19.0%), from €24,263 to €19,644
- Financial charges +€605
up €605 (+17.0%), from €3,571 to €4,176
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 | €240,342 | €346,949 | +€106,607 | +44.4% |
| Fixed assets | 21/28 | €126,343 | €111,399 | -€14,944 | -11.8% |
| Intangible fixed assets | 21 | €407 | - | -€407 | |
| Tangible fixed assets | 22/27 | €125,936 | €111,399 | -€14,538 | -11.5% |
| Land and buildings | 22 | €92,400 | €85,800 | -€6,600 | -7.1% |
| Plant, machinery and equipment | 23 | €1,168 | €443 | -€726 | -62.1% |
| Furniture and vehicles | 24 | €12,036 | €6,138 | -€5,897 | -49.0% |
| Other tangible fixed assets | 26 | €20,333 | €19,018 | -€1,315 | -6.5% |
| Current assets | 29/58 | €113,999 | €235,551 | +€121,551 | +106.6% |
| Amounts receivable within one year | 40/41 | €44,855 | €125,536 | +€80,681 | +179.9% |
| Trade receivables | 40 | €36,820 | €116,147 | +€79,327 | +215.4% |
| Other amounts receivable | 41 | €8,035 | €9,389 | +€1,354 | +16.8% |
| Cash at bank and in hand | 54/58 | €68,584 | €109,462 | +€40,878 | +59.6% |
| Deferred charges and accrued income | 490/1 | €560 | €552 | -€7 | -1.3% |
| Total equity and liabilities | 10/49 | €240,342 | €346,949 | +€106,607 | +44.4% |
| Equity | 10/15 | €67,052 | €77,550 | +€10,498 | +15.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €106,708 | €106,708 | = | 0.0% |
| Distributable reserves | 133 | €106,708 | €106,708 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,056 | -€41,558 | +€10,498 | +20.2% |
| Amounts payable | 17/49 | €173,290 | €269,399 | +€96,109 | +55.5% |
| Amounts payable after more than one year | 17 | €88,898 | €80,369 | -€8,529 | -9.6% |
| Financial debts | 170/4 | €88,898 | €80,369 | -€8,529 | -9.6% |
| Amounts payable within one year | 42/48 | €84,392 | €189,030 | +€104,638 | +124.0% |
| Current portion of amounts payable after more than one year | 42 | €8,384 | €8,529 | +€145 | +1.7% |
| Trade debts | 44 | €71,270 | €157,974 | +€86,704 | +121.7% |
| Suppliers | 440/4 | €71,270 | €157,974 | +€86,704 | +121.7% |
| Taxes, remuneration and social security | 45 | €4,738 | €21,820 | +€17,082 | +360.6% |
| Taxes | 450/3 | €3,788 | €21,820 | +€18,032 | +476.1% |
| Remuneration and social security | 454/9 | €950 | - | -€950 | |
| Other amounts payable | 47/48 | - | €707 | +€707 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,263 | €19,644 | -€4,619 | -19.0% |
| Other operating charges | 640/8 | €1,838 | €2,010 | +€172 | +9.4% |
| Non-recurring operating charges | 66A | €776 | €500 | -€276 | -35.6% |
| Gross operating margin | 9900 | -€14,714 | €37,238 | +€51,951 | |
| Operating profit (loss) | 9901 | -€41,590 | €15,084 | +€56,674 | |
| Financial income | 75/76B | €0 | €10 | +€10 | +2981.8% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +2981.8% |
| Financial charges | 65/66B | €3,571 | €4,176 | +€605 | +17.0% |
| Recurring financial charges | 65 | €3,571 | €4,176 | +€605 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | -€45,161 | €10,918 | +€56,078 | |
| Income taxes | 67/77 | €402 | €419 | +€17 | +4.3% |
| Profit (loss) for the period | 9904 | -€45,563 | €10,498 | +€56,061 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,563 | €10,498 | +€56,061 |
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 8 October 2026 via checked.be.