IDEE 53: 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 53
Largest movements
- Cash -€75,377
down €75,377 (-22.6%), from €333,522 to €258,145
mainly Receivables within one year (-€63,008) and Investment in fixed assets (net) (-€33,990)
- Receivables within one year +€63,008
up €63,008 (+13.8%), from €458,240 to €521,248
of which Other amounts receivable: +€81,946
- Reserves +€12,773
up €12,773 (+3.0%), from €420,714 to €433,487
- Trade debts -€12,534
down €12,534 (-61.2%), from €20,487 to €7,953
- Short-term financial debts -€10,247
down €10,247 (-11.9%), from €86,306 to €76,059
- Staff costs +€88,011
up €88,011 (+6.5%), from €1.3m to €1.4m
- Purchases and services +€20,127
up €20,127 (+6.4%), from €315,135 to €335,262
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 | €846,912 | €843,789 | -€3,123 | -0.4% |
| Fixed assets | 21/28 | €54,565 | €63,041 | +€8,476 | +15.5% |
| Tangible fixed assets | 22/27 | €49,509 | €54,338 | +€4,829 | +9.8% |
| Plant, machinery and equipment | 23 | €16,180 | €17,154 | +€974 | +6.0% |
| Furniture and vehicles | 24 | €33,329 | €37,184 | +€3,855 | +11.6% |
| Financial fixed assets | 28 | €5,056 | €8,703 | +€3,647 | +72.1% |
| Current assets | 29/58 | €792,347 | €780,748 | -€11,599 | -1.5% |
| Amounts receivable within one year | 40/41 | €458,240 | €521,248 | +€63,008 | +13.8% |
| Trade receivables | 40 | €45,542 | €26,604 | -€18,938 | -41.6% |
| Other amounts receivable | 41 | €412,698 | €494,644 | +€81,946 | +19.9% |
| Cash at bank and in hand | 54/58 | €333,522 | €258,145 | -€75,377 | -22.6% |
| Deferred charges and accrued income | 490/1 | €585 | €1,355 | +€770 | +131.6% |
| Total equity and liabilities | 10/49 | €846,912 | €843,789 | -€3,123 | -0.4% |
| Equity | 10/15 | €611,719 | €624,781 | +€13,062 | +2.1% |
| Reserves | 13 | €420,714 | €433,487 | +€12,773 | +3.0% |
| Profit (loss) carried forward | 14 | €191,005 | €191,294 | +€289 | +0.2% |
| Amounts payable | 17/49 | €235,193 | €219,008 | -€16,185 | -6.9% |
| Amounts payable after more than one year | 17 | €8,155 | €7,980 | -€175 | -2.1% |
| Other amounts payable | 178/9 | €8,155 | €7,980 | -€175 | -2.1% |
| Amounts payable within one year | 42/48 | €226,888 | €211,028 | -€15,860 | -7.0% |
| Financial debts | 43 | €86,306 | €76,059 | -€10,247 | -11.9% |
| Credit institutions | 430/8 | €86,306 | €76,059 | -€10,247 | -11.9% |
| Trade debts | 44 | €20,487 | €7,953 | -€12,534 | -61.2% |
| Suppliers | 440/4 | €20,487 | €7,953 | -€12,534 | -61.2% |
| Taxes, remuneration and social security | 45 | €120,095 | €127,016 | +€6,921 | +5.8% |
| Remuneration and social security | 454/9 | €120,095 | €127,016 | +€6,921 | +5.8% |
| Accrued charges and deferred income | 492/3 | €150 | - | -€150 | |
| Turnover | 70 | €185,157 | €196,505 | +€11,348 | +6.1% |
| Membership fees, donations, legacies and grants | 73 | €1,596,997 | €1,640,637 | +€43,640 | +2.7% |
| Non-recurring operating income | 76A | €20,529 | €1,170 | -€19,359 | -94.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €315,135 | €335,262 | +€20,127 | +6.4% |
| Remuneration, social security and pensions | 62 | €1,344,591 | €1,432,602 | +€88,011 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,633 | €25,514 | +€6,881 | +36.9% |
| Non-recurring operating charges | 66A | - | €58 | +€58 | |
| Gross operating margin | 9900 | €1,489,398 | €1,503,049 | +€13,651 | +0.9% |
| Operating profit (loss) | 9901 | €36,631 | €32,103 | -€4,528 | -12.4% |
| Financial income | 75/76B | €573 | €2,065 | +€1,492 | +260.4% |
| Recurring financial income | 75 | €573 | €2,065 | +€1,492 | +260.4% |
| Financial charges | 65/66B | €33,170 | €33,879 | +€709 | +2.1% |
| Recurring financial charges | 65 | €4,635 | €5,072 | +€437 | +9.4% |
| Non-recurring financial charges | 66B | €28,535 | €28,807 | +€272 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €4,034 | €289 | -€3,745 | -92.8% |
| Profit (loss) for the period | 9904 | €4,034 | €289 | -€3,745 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,034 | €289 | -€3,745 | -92.8% |
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 10 October 2026 via checked.be.