IDEATOR: 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.
IDEATOR
Largest movements
- Receivables within one year -€10,486
down €10,486 (-13.3%), from €78,742 to €68,256
of which Trade receivables: -€34,293
- Cash +€6,802
up €6,802 (+9.9%), from €68,967 to €75,769
mainly Receivables within one year (+€10,486) and Net result for the year (+€5,828)
- Tax, wage and social debts -€10,490
down €10,490 (-44.5%), from €23,548 to €13,058
of which Taxes: -€10,490
- Reserves +€5,828
up €5,828 (+10.6%), from €54,799 to €60,627
of which Distributable reserves: +€5,828
- Gross operating margin -€64,700
down €64,700 (-83.8%), from €77,245 to €12,546
- Taxes -€12,484
down €12,484 (-81.5%), from €15,313 to €2,830
- Depreciation -€4,436
down €4,436 (-61.5%), from €7,209 to €2,773
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 | €167,594 | €161,897 | -€5,696 | -3.4% |
| Fixed assets | 21/28 | €17,789 | €16,886 | -€903 | -5.1% |
| Tangible fixed assets | 22/27 | €17,789 | €16,886 | -€903 | -5.1% |
| Land and buildings | 22 | €12,439 | €11,412 | -€1,027 | -8.3% |
| Plant, machinery and equipment | 23 | €4,081 | €4,953 | +€873 | +21.4% |
| Furniture and vehicles | 24 | €1,270 | €521 | -€749 | -59.0% |
| Current assets | 29/58 | €149,804 | €145,011 | -€4,793 | -3.2% |
| Amounts receivable within one year | 40/41 | €78,742 | €68,256 | -€10,486 | -13.3% |
| Trade receivables | 40 | €77,805 | €43,512 | -€34,293 | -44.1% |
| Other amounts receivable | 41 | €937 | €24,744 | +€23,807 | +2,541% |
| Cash at bank and in hand | 54/58 | €68,967 | €75,769 | +€6,802 | +9.9% |
| Deferred charges and accrued income | 490/1 | €2,096 | €987 | -€1,109 | -52.9% |
| Total equity and liabilities | 10/49 | €167,594 | €161,897 | -€5,696 | -3.4% |
| Equity | 10/15 | €138,599 | €143,568 | +€4,969 | +3.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €54,799 | €60,627 | +€5,828 | +10.6% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,870 | €1,870 | = | 0.0% |
| Distributable reserves | 133 | €52,929 | €58,757 | +€5,828 | +11.0% |
| Profit (loss) carried forward | 14 | €71,300 | €70,441 | -€859 | -1.2% |
| Amounts payable | 17/49 | €28,995 | €18,330 | -€10,665 | -36.8% |
| Amounts payable within one year | 42/48 | €28,995 | €18,330 | -€10,665 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €607 | - | -€607 | |
| Trade debts | 44 | €3,161 | €4,413 | +€1,252 | +39.6% |
| Suppliers | 440/4 | €3,161 | €4,413 | +€1,252 | +39.6% |
| Taxes, remuneration and social security | 45 | €23,548 | €13,058 | -€10,490 | -44.5% |
| Taxes | 450/3 | €20,602 | €10,112 | -€10,490 | -50.9% |
| Remuneration and social security | 454/9 | €2,946 | €2,946 | = | 0.0% |
| Other amounts payable | 47/48 | €1,679 | €859 | -€820 | -48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,209 | €2,773 | -€4,436 | -61.5% |
| Other operating charges | 640/8 | €698 | €871 | +€173 | +24.8% |
| Gross operating margin | 9900 | €77,245 | €12,546 | -€64,700 | -83.8% |
| Operating profit (loss) | 9901 | €69,338 | €8,902 | -€60,436 | -87.2% |
| Financial income | 75/76B | - | €274 | +€274 | |
| Recurring financial income | 75 | - | €274 | +€274 | |
| Financial charges | 65/66B | €1,096 | €519 | -€577 | -52.7% |
| Recurring financial charges | 65 | €1,096 | €519 | -€577 | -52.7% |
| Profit (loss) for the period before taxes | 9903 | €68,242 | €8,658 | -€59,584 | -87.3% |
| Income taxes | 67/77 | €15,313 | €2,830 | -€12,484 | -81.5% |
| Profit (loss) for the period | 9904 | €52,929 | €5,828 | -€47,101 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,929 | €5,828 | -€47,101 | -89.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.