IDEE INVEST: what changed
What changed
IDEE INVEST
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€61,103
2025 · €99,207-€38,104
Equity
€386,645
2025 · €325,542+€61,103
Cash
€901
2025 · €1,087-€186
Balance sheet total
€1.3m
2025 · €1.4m-€40,682
Largest movements
Assets
- Tangible fixed assets -€70,289
down €70,289 (-14.6%), from €483,041 to €412,752
of which Land and buildings: -€43,964
- Receivables within one year +€28,443
up €28,443 (+15.3%), from €186,423 to €214,866
Equity and liabilities
- Debts after one year -€129,561
down €129,561 (-26.9%), from €482,000 to €352,439
- Reserves +€61,103
up €61,103 (+19.1%), from €319,127 to €380,229
of which Distributable reserves: +€61,103
- Other debts +€45,473
up €45,473 (+12.0%), from €378,800 to €424,273
Income statement
- Gross operating margin -€53,277
down €53,277 (-23.3%), from €228,487 to €175,210
- Taxes -€15,335
down €15,335 (-38.1%), from €40,245 to €24,910
- Financial charges -€3,975
down €3,975 (-15.2%), from €26,075 to €22,100
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€99,207
Gross operating margin
-€53,277
Depreciation
-€1,809
Other operating charges
-€387
Financial income
-€1,941
Financial charges
+€3,975
Taxes
+€15,335
Result 2026
€61,103
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€132,984
Investment
-€3,287
Financing
-€129,883
Cash 2025
€1,087
From operations (derived)
+€132,984
Net result for the year
+€61,103
Depreciation
+€73,575
Receivables within one year
-€28,443
Deferred charges and accrued income
-€1,350
Trade debts
-€12,260
Tax, wage and social debts
-€5,115
Other debts
+€45,473
Investment (derived)
-€3,287
Investment in fixed assets (net)
-€3,287
Financing
-€129,883
Debts after one year
-€129,561
Current portion of long-term debt
-€7,064
Short-term financial debts
+€6,742
Cash 2026
€901
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,369,822 | €1,329,141 | -€40,682 | -3.0% |
| Fixed assets | 21/28 | €1,178,041 | €1,107,752 | -€70,289 | -6.0% |
| Tangible fixed assets | 22/27 | €483,041 | €412,752 | -€70,289 | -14.6% |
| Land and buildings | 22 | €359,965 | €316,001 | -€43,964 | -12.2% |
| Plant, machinery and equipment | 23 | €32,623 | €26,727 | -€5,896 | -18.1% |
| Furniture and vehicles | 24 | €90,453 | €70,024 | -€20,429 | -22.6% |
| Financial fixed assets | 28 | €695,000 | €695,000 | = | 0.0% |
| Current assets | 29/58 | €191,782 | €221,389 | +€29,607 | +15.4% |
| Amounts receivable within one year | 40/41 | €186,423 | €214,866 | +€28,443 | +15.3% |
| Other amounts receivable | 41 | €186,423 | €214,866 | +€28,443 | +15.3% |
| Cash at bank and in hand | 54/58 | €1,087 | €901 | -€186 | -17.1% |
| Deferred charges and accrued income | 490/1 | €4,272 | €5,622 | +€1,350 | +31.6% |
| Total equity and liabilities | 10/49 | €1,369,822 | €1,329,141 | -€40,682 | -3.0% |
| Equity | 10/15 | €325,542 | €386,645 | +€61,103 | +18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €319,127 | €380,229 | +€61,103 | +19.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €317,267 | €378,369 | +€61,103 | +19.3% |
| Profit (loss) carried forward | 14 | €215 | €215 | = | 0.0% |
| Amounts payable | 17/49 | €1,044,281 | €942,496 | -€101,785 | -9.7% |
| Amounts payable after more than one year | 17 | €482,000 | €352,439 | -€129,561 | -26.9% |
| Financial debts | 170/4 | €482,000 | €352,439 | -€129,561 | -26.9% |
| Amounts payable within one year | 42/48 | €562,281 | €590,057 | +€27,776 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €139,162 | €132,098 | -€7,064 | -5.1% |
| Financial debts | 43 | - | €6,742 | +€6,742 | |
| Other loans | 439 | - | €6,742 | +€6,742 | |
| Trade debts | 44 | €17,164 | €4,904 | -€12,260 | -71.4% |
| Suppliers | 440/4 | €17,164 | €4,904 | -€12,260 | -71.4% |
| Taxes, remuneration and social security | 45 | €27,156 | €22,041 | -€5,115 | -18.8% |
| Taxes | 450/3 | €27,156 | €22,041 | -€5,115 | -18.8% |
| Other amounts payable | 47/48 | €378,800 | €424,273 | +€45,473 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,766 | €73,575 | +€1,809 | +2.5% |
| Other operating charges | 640/8 | €4,008 | €4,395 | +€387 | +9.7% |
| Gross operating margin | 9900 | €228,487 | €175,210 | -€53,277 | -23.3% |
| Operating profit (loss) | 9901 | €152,713 | €97,240 | -€55,473 | -36.3% |
| Financial income | 75/76B | €12,814 | €10,873 | -€1,941 | -15.1% |
| Recurring financial income | 75 | €12,814 | €10,873 | -€1,941 | -15.1% |
| Financial charges | 65/66B | €26,075 | €22,100 | -€3,975 | -15.2% |
| Recurring financial charges | 65 | €26,075 | €22,100 | -€3,975 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €139,451 | €86,013 | -€53,439 | -38.3% |
| Income taxes | 67/77 | €40,245 | €24,910 | -€15,335 | -38.1% |
| Profit (loss) for the period | 9904 | €99,207 | €61,103 | -€38,104 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €99,207 | €61,103 | -€38,104 | -38.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.