IDEE FIX: 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.
IDEE FIX
Largest movements
- Tangible fixed assets +€235,547
up €235,547 (+505.6%), from €46,590 to €282,137
of which Land and buildings: +€225,000
- Receivables within one year +€46,645
up €46,645 (+7709.9%), from €605 to €47,250
of which Other amounts receivable: +€47,250
- Cash +€33,493
up €33,493 (+13.8%), from €242,668 to €276,162
mainly Trade debts (+€271,303) and Net result for the year (+€42,483)
- Trade debts +€271,303
new in 2025: €271,303
- Reserves +€41,364
up €41,364 (+16.1%), from €257,182 to €298,545
- Gross operating margin -€15,846
down €15,846 (-18.8%), from €84,100 to €68,255
- Other operating charges -€5,171
down €5,171 (-80.4%), from €6,430 to €1,259
- Taxes -€4,525
down €4,525 (-16.9%), from €26,720 to €22,195
- Financial income -€2,514
down €2,514 (-100.0%), from €2,514 to €0
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 | €289,864 | €605,549 | +€315,685 | +108.9% |
| Fixed assets | 21/28 | €46,590 | €282,137 | +€235,547 | +505.6% |
| Tangible fixed assets | 22/27 | €46,590 | €282,137 | +€235,547 | +505.6% |
| Land and buildings | 22 | €45,000 | €270,000 | +€225,000 | +500.0% |
| Plant, machinery and equipment | 23 | €1,590 | €779 | -€811 | -51.0% |
| Furniture and vehicles | 24 | - | €11,358 | +€11,358 | |
| Current assets | 29/58 | €243,273 | €323,412 | +€80,138 | +32.9% |
| Amounts receivable within one year | 40/41 | €605 | €47,250 | +€46,645 | +7709.9% |
| Trade receivables | 40 | €605 | €0 | -€605 | -100.0% |
| Other amounts receivable | 41 | - | €47,250 | +€47,250 | |
| Cash at bank and in hand | 54/58 | €242,668 | €276,162 | +€33,493 | +13.8% |
| Total equity and liabilities | 10/49 | €289,864 | €605,549 | +€315,685 | +108.9% |
| Equity | 10/15 | €254,336 | €295,986 | +€41,650 | +16.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €257,182 | €298,545 | +€41,364 | +16.1% |
| Distributable reserves | 133 | €257,182 | €298,545 | +€41,364 | +16.1% |
| Profit (loss) carried forward | 14 | -€21,438 | -€21,151 | +€287 | +1.3% |
| Amounts payable | 17/49 | €35,528 | €309,563 | +€274,035 | +771.3% |
| Amounts payable within one year | 42/48 | €35,413 | €309,175 | +€273,763 | +773.1% |
| Current portion of amounts payable after more than one year | 42 | - | €656 | +€656 | |
| Trade debts | 44 | - | €271,303 | +€271,303 | |
| Suppliers | 440/4 | - | €271,303 | +€271,303 | |
| Taxes, remuneration and social security | 45 | €23,879 | €22,229 | -€1,650 | -6.9% |
| Taxes | 450/3 | €23,879 | €22,229 | -€1,650 | -6.9% |
| Other amounts payable | 47/48 | €11,534 | €14,987 | +€3,453 | +29.9% |
| Accrued charges and deferred income | 492/3 | €115 | €387 | +€272 | +236.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €734 | €1,103 | +€369 | +50.3% |
| Other operating charges | 640/8 | €6,430 | €1,259 | -€5,171 | -80.4% |
| Gross operating margin | 9900 | €84,100 | €68,255 | -€15,846 | -18.8% |
| Operating profit (loss) | 9901 | €76,937 | €65,892 | -€11,044 | -14.4% |
| Financial income | 75/76B | €2,514 | €0 | -€2,514 | -100.0% |
| Recurring financial income | 75 | €2,514 | €0 | -€2,514 | -100.0% |
| Financial charges | 65/66B | €433 | €1,214 | +€781 | +180.2% |
| Recurring financial charges | 65 | €433 | €1,214 | +€781 | +180.2% |
| Profit (loss) for the period before taxes | 9903 | €79,018 | €64,679 | -€14,339 | -18.1% |
| Income taxes | 67/77 | €26,720 | €22,195 | -€4,525 | -16.9% |
| Profit (loss) for the period | 9904 | €52,298 | €42,483 | -€9,814 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,298 | €42,483 | -€9,814 | -18.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.