Idée C: 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.
Idée C
Largest movements
- Tangible fixed assets +€517,780
up €517,780 (+181.6%), from €285,179 to €802,959
of which Land and buildings: +€502,910
- Receivables within one year -€30,000
no longer reported in 2025 (was €30,000)
- Cash +€11,315
up €11,315 (+355.7%), from €3,181 to €14,496
mainly Debts after one year (+€585,860) and Depreciation (+€90,335)
- Debts after one year +€585,860
up €585,860 (+212.7%), from €275,419 to €861,279
of which Financial debts: +€632,060
- Profit (loss) carried forward -€109,706
down €109,706 (-165.0%), from -€66,489 to -€176,195
- Depreciation +€80,710
up €80,710 (+838.5%), from €9,625 to €90,335
- Financial charges +€7,512
up €7,512 (+109.0%), from €6,893 to €14,405
- Gross operating margin -€3,656
down €3,656 (-82.6%), from €4,425 to €769
- Other operating charges +€2,908
up €2,908 (+102.7%), from €2,830 to €5,738
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 | €319,821 | €818,256 | +€498,434 | +155.8% |
| Fixed assets | 21/28 | €285,179 | €802,959 | +€517,780 | +181.6% |
| Tangible fixed assets | 22/27 | €285,179 | €802,959 | +€517,780 | +181.6% |
| Land and buildings | 22 | €285,179 | €788,088 | +€502,910 | +176.3% |
| Furniture and vehicles | 24 | - | €14,871 | +€14,871 | |
| Current assets | 29/58 | €34,642 | €15,296 | -€19,346 | -55.8% |
| Amounts receivable within one year | 40/41 | €30,000 | - | -€30,000 | |
| Trade receivables | 40 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €3,181 | €14,496 | +€11,315 | +355.7% |
| Deferred charges and accrued income | 490/1 | €1,462 | €801 | -€661 | -45.2% |
| Total equity and liabilities | 10/49 | €319,821 | €818,256 | +€498,434 | +155.8% |
| Equity | 10/15 | €23,511 | -€86,195 | -€109,706 | |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,489 | -€176,195 | -€109,706 | -165.0% |
| Amounts payable | 17/49 | €296,310 | €904,451 | +€608,141 | +205.2% |
| Amounts payable after more than one year | 17 | €275,419 | €861,279 | +€585,860 | +212.7% |
| Financial debts | 170/4 | €175,000 | €807,060 | +€632,060 | +361.2% |
| Other amounts payable | 178/9 | €100,419 | €54,219 | -€46,200 | -46.0% |
| Amounts payable within one year | 42/48 | €20,891 | €39,172 | +€18,281 | +87.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €24,972 | +€4,972 | +24.9% |
| Trade debts | 44 | €891 | €6,200 | +€5,309 | +595.9% |
| Suppliers | 440/4 | €891 | €6,200 | +€5,309 | +595.9% |
| Other amounts payable | 47/48 | - | €8,000 | +€8,000 | |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,625 | €90,335 | +€80,710 | +838.5% |
| Other operating charges | 640/8 | €2,830 | €5,738 | +€2,908 | +102.7% |
| Gross operating margin | 9900 | €4,425 | €769 | -€3,656 | -82.6% |
| Operating profit (loss) | 9901 | -€8,030 | -€95,304 | -€87,273 | -1086.8% |
| Financial income | 75/76B | €9 | €3 | -€5 | -62.9% |
| Recurring financial income | 75 | €9 | €3 | -€5 | -62.9% |
| Financial charges | 65/66B | €6,893 | €14,405 | +€7,512 | +109.0% |
| Recurring financial charges | 65 | €6,893 | €14,405 | +€7,512 | +109.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,915 | -€109,705 | -€94,791 | -635.6% |
| Income taxes | 67/77 | €2 | €1 | -€1 | -59.3% |
| Profit (loss) for the period | 9904 | -€14,917 | -€109,706 | -€94,789 | -635.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,917 | -€109,706 | -€94,789 | -635.4% |
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 12 October 2026 via checked.be.