Idée Fabriqué: 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 Fabriqué
Largest movements
- Receivables within one year +€1,684
up €1,684 (+134.8%), from €1,249 to €2,934
of which Trade receivables: +€1,684
- Cash +€845
up €845 (+12.5%), from €6,766 to €7,611
mainly Net result for the year (+€7,227) and Tax, wage and social debts (+€1,009)
- Profit (loss) carried forward +€7,227
up €7,227 (+61.6%), from -€11,740 to -€4,513
- Other debts -€4,694
down €4,694 (-39.7%), from €11,812 to €7,118
- Trade debts -€1,016
down €1,016 (-58.1%), from €1,748 to €732
- Tax, wage and social debts +€1,009
up €1,009 (+59.5%), from €1,694 to €2,703
- Gross operating margin -€564
down €564 (-6.9%), from €8,203 to €7,639
- Other operating charges -€503
down €503 (-80.7%), from €623 to €120
- Financial charges +€153
up €153 (+109.9%), from €139 to €292
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 | €8,015 | €10,545 | +€2,530 | +31.6% |
| Current assets | 29/58 | €8,015 | €10,545 | +€2,530 | +31.6% |
| Amounts receivable within one year | 40/41 | €1,249 | €2,934 | +€1,684 | +134.8% |
| Trade receivables | 40 | €1,249 | €2,934 | +€1,684 | +134.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,766 | €7,611 | +€845 | +12.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €8,015 | €10,545 | +€2,530 | +31.6% |
| Equity | 10/15 | -€7,240 | -€13 | +€7,227 | +99.8% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,740 | -€4,513 | +€7,227 | +61.6% |
| Amounts payable | 17/49 | €15,255 | €10,557 | -€4,697 | -30.8% |
| Amounts payable within one year | 42/48 | €15,255 | €10,553 | -€4,701 | -30.8% |
| Trade debts | 44 | €1,748 | €732 | -€1,016 | -58.1% |
| Suppliers | 440/4 | €1,748 | €732 | -€1,016 | -58.1% |
| Taxes, remuneration and social security | 45 | €1,694 | €2,703 | +€1,009 | +59.5% |
| Taxes | 450/3 | €1,694 | €2,703 | +€1,009 | +59.5% |
| Other amounts payable | 47/48 | €11,812 | €7,118 | -€4,694 | -39.7% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Other operating charges | 640/8 | €623 | €120 | -€503 | -80.7% |
| Gross operating margin | 9900 | €8,203 | €7,639 | -€564 | -6.9% |
| Operating profit (loss) | 9901 | €7,579 | €7,519 | -€61 | -0.8% |
| Financial income | 75/76B | €0 | €1 | +€0 | +136.0% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +136.0% |
| Financial charges | 65/66B | €139 | €292 | +€153 | +109.9% |
| Recurring financial charges | 65 | €139 | €292 | +€153 | +109.9% |
| Profit (loss) for the period before taxes | 9903 | €7,440 | €7,227 | -€213 | -2.9% |
| Profit (loss) for the period | 9904 | €7,440 | €7,227 | -€213 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,440 | €7,227 | -€213 | -2.9% |
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 10 October 2026 via checked.be.