Idee-Atelier: what changed
Idee-Atelier
Largest movements
- Tangible fixed assets -€82,930
down €82,930 (-24.3%), from €341,745 to €258,814
of which Leasing and similar rights: -€70,133
- Cash -€12,457
down €12,457 (-4.2%), from €297,131 to €284,674
mainly Contributions, distributions and other (-€70,256) and Debts after one year (-€59,352)
- Stocks and contracts -€10,000
down €10,000 (-18.2%), from €55,000 to €45,000
of which Contracts in progress: -€15,000
- Debts after one year -€59,352
down €59,352 (-25.2%), from €235,616 to €176,264
- Other debts -€15,823
down €15,823 (-81.7%), from €19,364 to €3,541
- Reserves -€14,843
down €14,843 (-3.5%), from €425,305 to €410,462
- Tax, wage and social debts -€10,811
down €10,811 (-40.0%), from €27,054 to €16,243
of which Taxes: -€14,728
- Gross operating margin +€94,715
up €94,715 (+38.2%), from €247,758 to €342,473
- Staff costs +€73,347
up €73,347 (+108%), from €68,184 to €141,530
- Depreciation +€6,371
up €6,371 (+6.7%), from €95,523 to €101,894
- Financial charges +€5,961
up €5,961 (+75.7%), from €7,876 to €13,836
of which Financial charges: +€5,961
- Other operating charges +€5,305
up €5,305 (+155%), from €3,415 to €8,720
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €813,347 | €708,813 | -€104,534 | -12.9% |
| Fixed assets | 21/28 | €354,245 | €271,314 | -€82,930 | -23.4% |
| Tangible fixed assets | 22/27 | €341,745 | €258,814 | -€82,930 | -24.3% |
| Plant, machinery and equipment | 23 | €123,593 | €110,834 | -€12,760 | -10.3% |
| Furniture and vehicles | 24 | €14,084 | €15,519 | +€1,435 | +10.2% |
| Leasing and similar rights | 25 | €201,635 | €131,503 | -€70,133 | -34.8% |
| Other tangible fixed assets | 26 | €2,432 | €959 | -€1,473 | -60.6% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €459,102 | €437,498 | -€21,604 | -4.7% |
| Stocks and contracts in progress | 3 | €55,000 | €45,000 | -€10,000 | -18.2% |
| Stocks | 30/36 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Contracts in progress | 37 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Amounts receivable within one year | 40/41 | €99,885 | €99,353 | -€532 | -0.5% |
| Trade receivables | 40 | €86,114 | €86,900 | +€786 | +0.9% |
| Other amounts receivable | 41 | €13,771 | €12,453 | -€1,318 | -9.6% |
| Cash at bank and in hand | 54/58 | €297,131 | €284,674 | -€12,457 | -4.2% |
| Deferred charges and accrued income | 490/1 | €7,086 | €8,470 | +€1,384 | +19.5% |
| Total equity and liabilities | 10/49 | €813,347 | €708,813 | -€104,534 | -12.9% |
| Equity | 10/15 | €435,535 | €420,692 | -€14,843 | -3.4% |
| Contributions | 10/11 | €10,230 | €10,230 | = | 0.0% |
| Reserves | 13 | €425,305 | €410,462 | -€14,843 | -3.5% |
| Distributable reserves | 133 | €425,305 | €410,462 | -€14,843 | -3.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €377,812 | €288,121 | -€89,691 | -23.7% |
| Amounts payable after more than one year | 17 | €235,616 | €176,264 | -€59,352 | -25.2% |
| Financial debts | 170/4 | €235,616 | €176,264 | -€59,352 | -25.2% |
| Amounts payable within one year | 42/48 | €126,935 | €100,411 | -€26,524 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €59,437 | €59,352 | -€85 | -0.1% |
| Trade debts | 44 | €13,726 | €21,276 | +€7,550 | +55.0% |
| Suppliers | 440/4 | €13,726 | €21,276 | +€7,550 | +55.0% |
| Advances received on contracts in progress | 46 | €7,355 | €0 | -€7,355 | -100% |
| Taxes, remuneration and social security | 45 | €27,054 | €16,243 | -€10,811 | -40.0% |
| Taxes | 450/3 | €22,863 | €8,134 | -€14,728 | -64.4% |
| Remuneration and social security | 454/9 | €4,191 | €8,108 | +€3,917 | +93.5% |
| Other amounts payable | 47/48 | €19,364 | €3,541 | -€15,823 | -81.7% |
| Accrued charges and deferred income | 492/3 | €15,261 | €11,446 | -€3,815 | -25.0% |
| Non-recurring operating income | 76A | - | €9,079 | +€9,079 | |
| Remuneration, social security and pensions | 62 | €68,184 | €141,530 | +€73,347 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,523 | €101,894 | +€6,371 | +6.7% |
| Other operating charges | 640/8 | €3,415 | €8,720 | +€5,305 | +155% |
| Gross operating margin | 9900 | €247,758 | €342,473 | +€94,715 | +38.2% |
| Operating profit (loss) | 9901 | €80,637 | €90,329 | +€9,692 | +12.0% |
| Financial income | 75/76B | €1,396 | €2,314 | +€918 | +65.7% |
| Recurring financial income | 75 | €1,396 | €2,314 | +€918 | +65.7% |
| Financial charges | 65/66B | €7,876 | €13,836 | +€5,961 | +75.7% |
| Recurring financial charges | 65 | €7,876 | €13,836 | +€5,961 | +75.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €74,157 | €78,807 | +€4,650 | +6.3% |
| Income taxes | 67/77 | €22,863 | €23,395 | +€532 | +2.3% |
| Profit (loss) for the period | 9904 | €51,295 | €55,412 | +€4,118 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,295 | €55,412 | +€4,118 | +8.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.