IDEE: 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.
IDEE
Largest movements
- Tangible fixed assets +€91,554
up €91,554 (+975%), from €9,391 to €100,944
of which Furniture and vehicles: +€90,692
- Cash -€19,266
down €19,266 (-57.6%), from €33,428 to €14,162
mainly Investment in fixed assets (net) (-€94,184) and Tax, wage and social debts (-€20,200)
- Receivables within one year +€2,297
up €2,297 (+16.3%), from €14,070 to €16,367
of which Trade receivables: +€1,297
- Reserves +€60,747
up €60,747 (+88.9%), from €68,341 to €129,088
- Debts after one year +€23,133
up €23,133 (+114%), from €20,269 to €43,402
- Tax, wage and social debts -€20,200
down €20,200 (-74.5%), from €27,104 to €6,904
- Current portion of long-term debt +€9,359
up €9,359 (+506%), from €1,850 to €11,209
- Short-term financial debts +€2,583
new in 2025: €2,583
- Gross operating margin +€26,858
up €26,858 (+41.8%), from €64,284 to €91,141
- Taxes +€10,206
up €10,206 (+47.8%), from €21,370 to €31,576
- Financial income +€6,479
up €6,479 (+284%), from €2,281 to €8,759
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 | €136,738 | €213,409 | +€76,671 | +56.1% |
| Fixed assets | 21/28 | €89,241 | €180,794 | +€91,554 | +103% |
| Tangible fixed assets | 22/27 | €9,391 | €100,944 | +€91,554 | +975% |
| Plant, machinery and equipment | 23 | €6,591 | €7,452 | +€861 | +13.1% |
| Furniture and vehicles | 24 | €2,800 | €93,493 | +€90,692 | +3,239% |
| Financial fixed assets | 28 | €79,850 | €79,850 | = | 0.0% |
| Current assets | 29/58 | €47,498 | €32,615 | -€14,883 | -31.3% |
| Amounts receivable within one year | 40/41 | €14,070 | €16,367 | +€2,297 | +16.3% |
| Trade receivables | 40 | €13,326 | €14,623 | +€1,297 | +9.7% |
| Other amounts receivable | 41 | €744 | €1,744 | +€1,000 | +134% |
| Cash at bank and in hand | 54/58 | €33,428 | €14,162 | -€19,266 | -57.6% |
| Deferred charges and accrued income | 490/1 | - | €2,087 | +€2,087 | |
| Total equity and liabilities | 10/49 | €136,738 | €213,409 | +€76,671 | +56.1% |
| Equity | 10/15 | €86,933 | €147,680 | +€60,747 | +69.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €68,341 | €129,088 | +€60,747 | +88.9% |
| Distributable reserves | 133 | €68,341 | €129,088 | +€60,747 | +88.9% |
| Amounts payable | 17/49 | €49,806 | €65,730 | +€15,924 | +32.0% |
| Amounts payable after more than one year | 17 | €20,269 | €43,402 | +€23,133 | +114% |
| Other amounts payable | 178/9 | €20,269 | €43,402 | +€23,133 | +114% |
| Amounts payable within one year | 42/48 | €29,536 | €22,327 | -€7,209 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €1,850 | €11,209 | +€9,359 | +506% |
| Financial debts | 43 | - | €2,583 | +€2,583 | |
| Other loans | 439 | - | €2,583 | +€2,583 | |
| Trade debts | 44 | €582 | €1,631 | +€1,048 | +180% |
| Suppliers | 440/4 | €582 | €1,631 | +€1,048 | +180% |
| Taxes, remuneration and social security | 45 | €27,104 | €6,904 | -€20,200 | -74.5% |
| Taxes | 450/3 | €27,104 | €6,904 | -€20,200 | -74.5% |
| Non-recurring operating income | 76A | €21,271 | - | -€21,271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,956 | €2,631 | +€675 | +34.5% |
| Other operating charges | 640/8 | €1,013 | €1,132 | +€119 | +11.8% |
| Gross operating margin | 9900 | €64,284 | €91,141 | +€26,858 | +41.8% |
| Operating profit (loss) | 9901 | €61,315 | €87,378 | +€26,064 | +42.5% |
| Financial income | 75/76B | €2,281 | €8,759 | +€6,479 | +284% |
| Recurring financial income | 75 | €2,281 | €8,759 | +€6,479 | +284% |
| Financial charges | 65/66B | €4,244 | €3,815 | -€429 | -10.1% |
| Recurring financial charges | 65 | €4,244 | €3,815 | -€429 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €59,351 | €92,323 | +€32,972 | +55.6% |
| Income taxes | 67/77 | €21,370 | €31,576 | +€10,206 | +47.8% |
| Profit (loss) for the period | 9904 | €37,981 | €60,747 | +€22,766 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,981 | €60,747 | +€22,766 | +59.9% |
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 24 October 2026 via checked.be.