IDEE FIKS: what changed
Two fiscal 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.
What changed
IDEE FIKS
NACE 47.621, Retail sale of newspapers and periodicals
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€682
2023 · -€131,553+€132,235
Equity
€275,919
2023 · €275,237+€682
Cash
€12,862
2023 · €9,853+€3,009
Balance sheet total
€1.6m
2023 · €1.7m-€55,929
Largest movements
Assets
- Tangible fixed assets -€60,327
down €60,327 (-3.8%), from €1.6m to €1.5m
Equity and liabilities
- Trade debts -€760,485
down €760,485 (-99.4%), from €765,444 to €4,959
- Debts after one year +€705,737
up €705,737 (+155.9%), from €452,669 to €1.2m
- Current portion of long-term debt +€26,957
up €26,957 (+139.9%), from €19,267 to €46,224
Income statement
- Depreciation -€76,999
down €76,999 (-56.1%), from €137,327 to €60,328
- Gross operating margin +€51,266
up €51,266 (+90.8%), from €56,481 to €107,747
- Taxes -€12,989
no longer reported in 2024 (was €12,989)
- Financial charges +€8,257
up €8,257 (+20.3%), from €40,704 to €48,961
- Financial income -€1,949
down €1,949 (-84.7%), from €2,301 to €352
From the 2023 result to the 2024 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.
Result 2023
-€131,553
Gross operating margin
+€51,266
Depreciation
+€76,999
Other operating charges
+€79
Financial income
-€1,949
Financial charges
-€8,257
Taxes
+€12,989
Deferred taxes and other
+€1,108
Result 2024
€682
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€719,684
Investment
-€10,001
Financing
+€732,694
Cash 2023
€9,853
From operations (derived)
-€719,684
Net result for the year
+€682
Depreciation
+€60,328
Receivables within one year
-€1,669
Deferred charges and accrued income
+€10,280
Provisions
-€4,083
Trade debts
-€760,485
Tax, wage and social debts
-€7,740
Advances received
+€7,484
Other debts
-€10,092
Accrued charges and deferred income
-€14,389
Investment (derived)
-€10,001
Investment in fixed assets (net)
-€10,001
Financing
+€732,694
Debts after one year
+€705,737
Current portion of long-term debt
+€26,957
Cash 2024
€12,862
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,671,336 | €1,615,407 | -€55,929 | -3.3% |
| Fixed assets | 21/28 | €1,569,087 | €1,518,760 | -€50,327 | -3.2% |
| Tangible fixed assets | 22/27 | €1,567,663 | €1,507,336 | -€60,327 | -3.8% |
| Land and buildings | 22 | €1,567,663 | €1,507,336 | -€60,327 | -3.8% |
| Financial fixed assets | 28 | €1,424 | €11,424 | +€10,000 | +702.2% |
| Current assets | 29/58 | €102,249 | €96,647 | -€5,602 | -5.5% |
| Amounts receivable within one year | 40/41 | €82,116 | €83,785 | +€1,669 | +2.0% |
| Trade receivables | 40 | €40,350 | €57,986 | +€17,636 | +43.7% |
| Other amounts receivable | 41 | €41,766 | €25,799 | -€15,967 | -38.2% |
| Cash at bank and in hand | 54/58 | €9,853 | €12,862 | +€3,009 | +30.5% |
| Deferred charges and accrued income | 490/1 | €10,280 | - | -€10,280 | |
| Total equity and liabilities | 10/49 | €1,671,336 | €1,615,407 | -€55,929 | -3.3% |
| Equity | 10/15 | €275,237 | €275,919 | +€682 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €325,247 | €312,999 | -€12,248 | -3.8% |
| Tax-exempt reserves | 132 | €234,251 | €222,003 | -€12,248 | -5.2% |
| Distributable reserves | 133 | €90,996 | €90,996 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,610 | -€55,680 | +€12,930 | +18.8% |
| Provisions and deferred taxes | 16 | €78,084 | €74,001 | -€4,083 | -5.2% |
| Deferred taxes | 168 | €78,084 | €74,001 | -€4,083 | -5.2% |
| Amounts payable | 17/49 | €1,318,015 | €1,265,487 | -€52,528 | -4.0% |
| Amounts payable after more than one year | 17 | €452,669 | €1,158,406 | +€705,737 | +155.9% |
| Financial debts | 170/4 | €452,669 | €1,158,406 | +€705,737 | +155.9% |
| Amounts payable within one year | 42/48 | €849,693 | €105,817 | -€743,876 | -87.5% |
| Current portion of amounts payable after more than one year | 42 | €19,267 | €46,224 | +€26,957 | +139.9% |
| Trade debts | 44 | €765,444 | €4,959 | -€760,485 | -99.4% |
| Suppliers | 440/4 | €765,444 | €4,959 | -€760,485 | -99.4% |
| Advances received on contracts in progress | 46 | - | €7,484 | +€7,484 | |
| Taxes, remuneration and social security | 45 | €18,335 | €10,595 | -€7,740 | -42.2% |
| Taxes | 450/3 | €18,335 | €10,595 | -€7,740 | -42.2% |
| Other amounts payable | 47/48 | €46,647 | €36,555 | -€10,092 | -21.6% |
| Accrued charges and deferred income | 492/3 | €15,653 | €1,264 | -€14,389 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,327 | €60,328 | -€76,999 | -56.1% |
| Other operating charges | 640/8 | €2,290 | €2,211 | -€79 | -3.4% |
| Gross operating margin | 9900 | €56,481 | €107,747 | +€51,266 | +90.8% |
| Operating profit (loss) | 9901 | -€83,136 | €45,208 | +€128,344 | |
| Financial income | 75/76B | €2,301 | €352 | -€1,949 | -84.7% |
| Recurring financial income | 75 | €2,301 | €352 | -€1,949 | -84.7% |
| Financial charges | 65/66B | €40,704 | €48,961 | +€8,257 | +20.3% |
| Recurring financial charges | 65 | €40,704 | €48,961 | +€8,257 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | -€121,539 | -€3,401 | +€118,138 | +97.2% |
| Transfer from deferred taxes | 780 | €2,975 | €4,083 | +€1,108 | +37.2% |
| Income taxes | 67/77 | €12,989 | - | -€12,989 | |
| Profit (loss) for the period | 9904 | -€131,553 | €682 | +€132,235 | |
| Transfer from tax-exempt reserves | 789 | €8,926 | €12,248 | +€3,322 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€122,627 | €12,930 | +€135,557 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.