IdeaToIP: 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.
IdeaToIP
Largest movements
- Tangible fixed assets -€7,787
down €7,787 (-25.6%), from €30,424 to €22,637
- Cash +€5,166
up €5,166 (+194.4%), from €2,658 to €7,824
mainly Debts after one year (+€11,000) and Depreciation (+€7,787)
- Receivables within one year -€4,147
down €4,147 (-92.8%), from €4,467 to €320
- Profit (loss) carried forward -€18,533
down €18,533 (-48.2%), from -€38,463 to -€56,997
- Debts after one year +€11,000
up €11,000 (+15.7%), from €70,000 to €81,000
- Gross operating margin +€18,603
up €18,603 (+65.0%), from -€28,631 to -€10,028
- Depreciation -€723
down €723 (-8.5%), from €8,510 to €7,787
- Other operating charges -€609
down €609 (-60.6%), from €1,005 to €396
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 | €38,790 | €31,765 | -€7,025 | -18.1% |
| Fixed assets | 21/28 | €30,424 | €22,637 | -€7,787 | -25.6% |
| Tangible fixed assets | 22/27 | €30,424 | €22,637 | -€7,787 | -25.6% |
| Furniture and vehicles | 24 | €30,424 | €22,637 | -€7,787 | -25.6% |
| Current assets | 29/58 | €8,366 | €9,128 | +€762 | +9.1% |
| Amounts receivable within one year | 40/41 | €4,467 | €320 | -€4,147 | -92.8% |
| Other amounts receivable | 41 | €4,467 | €320 | -€4,147 | -92.8% |
| Cash at bank and in hand | 54/58 | €2,658 | €7,824 | +€5,166 | +194.4% |
| Deferred charges and accrued income | 490/1 | €1,242 | €984 | -€258 | -20.7% |
| Total equity and liabilities | 10/49 | €38,790 | €31,765 | -€7,025 | -18.1% |
| Equity | 10/15 | -€35,463 | -€53,997 | -€18,533 | -52.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,463 | -€56,997 | -€18,533 | -48.2% |
| Amounts payable | 17/49 | €74,253 | €85,762 | +€11,508 | +15.5% |
| Amounts payable after more than one year | 17 | €70,000 | €81,000 | +€11,000 | +15.7% |
| Financial debts | 170/4 | €70,000 | €81,000 | +€11,000 | +15.7% |
| Amounts payable within one year | 42/48 | €4,253 | €4,762 | +€508 | +11.9% |
| Trade debts | 44 | €162 | €373 | +€211 | +130.5% |
| Suppliers | 440/4 | €162 | €373 | +€211 | +130.5% |
| Taxes, remuneration and social security | 45 | €140 | €272 | +€132 | +94.4% |
| Taxes | 450/3 | €140 | €272 | +€132 | +94.4% |
| Other amounts payable | 47/48 | €3,952 | €4,117 | +€165 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,510 | €7,787 | -€723 | -8.5% |
| Other operating charges | 640/8 | €1,005 | €396 | -€609 | -60.6% |
| Gross operating margin | 9900 | -€28,631 | -€10,028 | +€18,603 | +65.0% |
| Operating profit (loss) | 9901 | -€38,146 | -€18,211 | +€19,935 | +52.3% |
| Financial charges | 65/66B | €177 | €190 | +€13 | +7.3% |
| Recurring financial charges | 65 | €177 | €190 | +€13 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | -€38,324 | -€18,401 | +€19,922 | +52.0% |
| Income taxes | 67/77 | €140 | €132 | -€8 | -5.6% |
| Profit (loss) for the period | 9904 | -€38,463 | -€18,533 | +€19,930 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,463 | -€18,533 | +€19,930 | +51.8% |
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 2 October 2026 via checked.be.