IDEATE: 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.
IDEATE
Largest movements
- Cash -€57,858
down €57,858 (-78.9%), from €73,353 to €15,495
mainly Receivables after one year (-€42,000) and Receivables within one year (-€31,574)
- Receivables after one year +€42,000
up €42,000 (+111%), from €38,000 to €80,000
- Receivables within one year +€31,574
up €31,574 (+19.6%), from €161,225 to €192,799
of which Trade receivables: +€67,678
- Tangible fixed assets -€14,701
down €14,701 (-28.6%), from €51,340 to €36,640
of which Land and buildings: -€10,324
- Reserves +€11,998
up €11,998 (+5.2%), from €228,740 to €240,738
of which Distributable reserves: +€11,998
- Tax, wage and social debts -€8,768
down €8,768 (-51.6%), from €16,978 to €8,209
- Gross operating margin -€55,383
down €55,383 (-64.7%), from €85,608 to €30,225
- Taxes -€18,655
down €18,655 (-72.2%), from €25,824 to €7,169
- Financial charges +€4,804
up €4,804 (+570%), from €843 to €5,647
of which Non-recurring financial charges: +€5,455
- Depreciation -€3,091
down €3,091 (-38.9%), from €7,948 to €4,857
- Other operating charges -€2,774
down €2,774 (-83.4%), from €3,327 to €553
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 | €323,918 | €324,974 | +€1,055 | +0.3% |
| Fixed assets | 21/28 | €51,340 | €36,680 | -€14,661 | -28.6% |
| Tangible fixed assets | 22/27 | €51,340 | €36,640 | -€14,701 | -28.6% |
| Land and buildings | 22 | €27,255 | €16,931 | -€10,324 | -37.9% |
| Furniture and vehicles | 24 | €13,536 | €10,023 | -€3,513 | -25.9% |
| Other tangible fixed assets | 26 | €10,550 | €9,685 | -€864 | -8.2% |
| Financial fixed assets | 28 | - | €40 | +€40 | |
| Current assets | 29/58 | €272,578 | €288,294 | +€15,716 | +5.8% |
| Amounts receivable after more than one year | 29 | €38,000 | €80,000 | +€42,000 | +111% |
| Other amounts receivable | 291 | €38,000 | €80,000 | +€42,000 | +111% |
| Amounts receivable within one year | 40/41 | €161,225 | €192,799 | +€31,574 | +19.6% |
| Trade receivables | 40 | €119,625 | €187,303 | +€67,678 | +56.6% |
| Other amounts receivable | 41 | €41,600 | €5,497 | -€36,103 | -86.8% |
| Cash at bank and in hand | 54/58 | €73,353 | €15,495 | -€57,858 | -78.9% |
| Total equity and liabilities | 10/49 | €323,918 | €324,974 | +€1,055 | +0.3% |
| Equity | 10/15 | €241,140 | €253,138 | +€11,998 | +5.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €228,740 | €240,738 | +€11,998 | +5.2% |
| Non-distributable reserves | 130/1 | €1,974 | €1,974 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,974 | €1,974 | = | 0.0% |
| Distributable reserves | 133 | €226,766 | €238,764 | +€11,998 | +5.3% |
| Amounts payable | 17/49 | €82,778 | €71,835 | -€10,942 | -13.2% |
| Amounts payable after more than one year | 17 | €17,500 | €17,500 | = | 0.0% |
| Financial debts | 170/4 | €17,500 | €17,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,002 | €54,045 | -€10,957 | -16.9% |
| Trade debts | 44 | €47,410 | €44,983 | -€2,427 | -5.1% |
| Suppliers | 440/4 | €47,410 | €44,983 | -€2,427 | -5.1% |
| Taxes, remuneration and social security | 45 | €16,978 | €8,209 | -€8,768 | -51.6% |
| Taxes | 450/3 | €16,978 | €8,209 | -€8,768 | -51.6% |
| Other amounts payable | 47/48 | €614 | €853 | +€238 | +38.8% |
| Accrued charges and deferred income | 492/3 | €276 | €290 | +€14 | +5.2% |
| Non-recurring operating income | 76A | €20,000 | - | -€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,948 | €4,857 | -€3,091 | -38.9% |
| Other operating charges | 640/8 | €3,327 | €553 | -€2,774 | -83.4% |
| Gross operating margin | 9900 | €85,608 | €30,225 | -€55,383 | -64.7% |
| Operating profit (loss) | 9901 | €74,332 | €24,814 | -€49,518 | -66.6% |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €843 | €5,647 | +€4,804 | +570% |
| Recurring financial charges | 65 | €843 | €192 | -€651 | -77.2% |
| Non-recurring financial charges | 66B | - | €5,455 | +€5,455 | |
| Profit (loss) for the period before taxes | 9903 | €73,513 | €19,167 | -€54,345 | -73.9% |
| Income taxes | 67/77 | €25,824 | €7,169 | -€18,655 | -72.2% |
| Profit (loss) for the period | 9904 | €47,688 | €11,998 | -€35,690 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,688 | €11,998 | -€35,690 | -74.8% |
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 15 October 2026 via checked.be.