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
- Cash +€13,827
up €13,827 (+54.5%), from €25,372 to €39,199
mainly Net result for the year (+€13,336) and Depreciation (+€2,920)
- Receivables within one year +€4,000
new in 2025: €4,000
- Tangible fixed assets -€2,920
down €2,920 (-47.0%), from €6,214 to €3,295
- Reserves +€13,336
up €13,336 (+107.1%), from €12,457 to €25,794
of which Distributable reserves: +€13,336
- Trade debts +€810
new in 2025: €810
- Tax, wage and social debts +€761
up €761 (+173.4%), from €439 to €1,201
- Gross operating margin +€8,919
up €8,919 (+104.1%), from €8,564 to €17,483
- Taxes +€894
up €894 (+203.7%), from €439 to €1,334
- Depreciation -€444
down €444 (-13.2%), from €3,364 to €2,920
- Financial income +€241
new in 2025: €241
- Other operating charges -€235
down €235 (-80.4%), from €293 to €57
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 | €31,586 | €46,494 | +€14,908 | +47.2% |
| Fixed assets | 21/28 | €6,214 | €3,295 | -€2,920 | -47.0% |
| Tangible fixed assets | 22/27 | €6,214 | €3,295 | -€2,920 | -47.0% |
| Land and buildings | 22 | €6,214 | €3,295 | -€2,920 | -47.0% |
| Current assets | 29/58 | €25,372 | €43,199 | +€17,827 | +70.3% |
| Amounts receivable within one year | 40/41 | - | €4,000 | +€4,000 | |
| Other amounts receivable | 41 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €25,372 | €39,199 | +€13,827 | +54.5% |
| Total equity and liabilities | 10/49 | €31,586 | €46,494 | +€14,908 | +47.2% |
| Equity | 10/15 | €31,147 | €44,484 | +€13,336 | +42.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,457 | €25,794 | +€13,336 | +107.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,597 | €23,934 | +€13,336 | +125.8% |
| Profit (loss) carried forward | 14 | €90 | €90 | = | 0.0% |
| Amounts payable | 17/49 | €439 | €2,010 | +€1,571 | +357.8% |
| Amounts payable within one year | 42/48 | €439 | €2,010 | +€1,571 | +357.8% |
| Trade debts | 44 | - | €810 | +€810 | |
| Suppliers | 440/4 | - | €810 | +€810 | |
| Taxes, remuneration and social security | 45 | €439 | €1,201 | +€761 | +173.4% |
| Taxes | 450/3 | €439 | €1,201 | +€761 | +173.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,364 | €2,920 | -€444 | -13.2% |
| Other operating charges | 640/8 | €293 | €57 | -€235 | -80.4% |
| Gross operating margin | 9900 | €8,564 | €17,483 | +€8,919 | +104.1% |
| Operating profit (loss) | 9901 | €4,907 | €14,506 | +€9,599 | +195.6% |
| Financial income | 75/76B | - | €241 | +€241 | |
| Recurring financial income | 75 | - | €241 | +€241 | |
| Financial charges | 65/66B | €77 | €77 | = | 0.0% |
| Recurring financial charges | 65 | €77 | €77 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,831 | €14,670 | +€9,839 | +203.7% |
| Income taxes | 67/77 | €439 | €1,334 | +€894 | +203.7% |
| Profit (loss) for the period | 9904 | €4,392 | €13,336 | +€8,945 | +203.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,392 | €13,336 | +€8,945 | +203.7% |
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 9 October 2026 via checked.be.