IDEE NEUVE: 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.
IDEE NEUVE
Largest movements
- Receivables within one year +€41,357
up €41,357 (+167%), from €24,737 to €66,094
of which Trade receivables: +€47,180
- Tangible fixed assets -€35,280
down €35,280 (-9.1%), from €388,283 to €353,003
of which Land and buildings: -€22,610
- Cash -€6,237
down €6,237 (-16.4%), from €38,108 to €31,871
mainly Debts after one year (-€44,854) and Receivables within one year (-€41,357)
- Other debts +€47,551
up €47,551 (+934%), from €5,092 to €52,643
- Debts after one year -€44,854
down €44,854 (-41.3%), from €108,538 to €63,684
- Reserves -€17,000
down €17,000 (-10.3%), from €165,759 to €148,759
of which Distributable reserves: -€17,000
- Tax, wage and social debts +€13,221
up €13,221 (+272%), from €4,869 to €18,090
of which Remuneration and social security: +€12,000
- Taxes +€7,940
up €7,940 (+167%), from €4,767 to €12,707
- Gross operating margin +€7,240
up €7,240 (+9.8%), from €74,118 to €81,358
- Financial charges -€2,371
down €2,371 (-22.9%), from €10,365 to €7,994
- Other operating charges +€1,556
up €1,556 (+33.0%), from €4,710 to €6,266
- Depreciation -€851
down €851 (-2.2%), from €38,825 to €37,974
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.
Derived cash bridge
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 | €453,644 | €454,597 | +€953 | +0.2% |
| Fixed assets | 21/28 | €388,768 | €353,488 | -€35,280 | -9.1% |
| Tangible fixed assets | 22/27 | €388,283 | €353,003 | -€35,280 | -9.1% |
| Land and buildings | 22 | €369,337 | €346,727 | -€22,610 | -6.1% |
| Furniture and vehicles | 24 | €15,208 | €3,649 | -€11,559 | -76.0% |
| Other tangible fixed assets | 26 | €3,738 | €2,627 | -€1,111 | -29.7% |
| Financial fixed assets | 28 | €485 | €485 | = | 0.0% |
| Current assets | 29/58 | €64,876 | €101,109 | +€36,233 | +55.8% |
| Amounts receivable within one year | 40/41 | €24,737 | €66,094 | +€41,357 | +167% |
| Trade receivables | 40 | €18,914 | €66,094 | +€47,180 | +249% |
| Other amounts receivable | 41 | €5,823 | - | -€5,823 | |
| Cash at bank and in hand | 54/58 | €38,108 | €31,871 | -€6,237 | -16.4% |
| Deferred charges and accrued income | 490/1 | €2,031 | €3,144 | +€1,113 | +54.8% |
| Total equity and liabilities | 10/49 | €453,644 | €454,597 | +€953 | +0.2% |
| Equity | 10/15 | €219,863 | €204,278 | -€15,585 | -7.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €165,759 | €148,759 | -€17,000 | -10.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €163,900 | €146,900 | -€17,000 | -10.4% |
| Profit (loss) carried forward | 14 | €35,512 | €36,927 | +€1,415 | +4.0% |
| Amounts payable | 17/49 | €233,781 | €250,319 | +€16,538 | +7.1% |
| Amounts payable after more than one year | 17 | €108,538 | €63,684 | -€44,854 | -41.3% |
| Financial debts | 170/4 | €108,538 | €63,684 | -€44,854 | -41.3% |
| Amounts payable within one year | 42/48 | €125,243 | €186,635 | +€61,392 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €43,385 | €44,854 | +€1,469 | +3.4% |
| Trade debts | 44 | €71,897 | €71,048 | -€849 | -1.2% |
| Suppliers | 440/4 | €71,897 | €71,048 | -€849 | -1.2% |
| Taxes, remuneration and social security | 45 | €4,869 | €18,090 | +€13,221 | +272% |
| Taxes | 450/3 | €4,869 | €6,090 | +€1,221 | +25.1% |
| Remuneration and social security | 454/9 | - | €12,000 | +€12,000 | |
| Other amounts payable | 47/48 | €5,092 | €52,643 | +€47,551 | +934% |
| Remuneration, social security and pensions | 62 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,825 | €37,974 | -€851 | -2.2% |
| Other operating charges | 640/8 | €4,710 | €6,266 | +€1,556 | +33.0% |
| Gross operating margin | 9900 | €74,118 | €81,358 | +€7,240 | +9.8% |
| Operating profit (loss) | 9901 | €30,583 | €37,114 | +€6,531 | +21.4% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €10,365 | €7,994 | -€2,371 | -22.9% |
| Recurring financial charges | 65 | €10,365 | €7,994 | -€2,371 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €20,218 | €29,122 | +€8,904 | +44.0% |
| Income taxes | 67/77 | €4,767 | €12,707 | +€7,940 | +167% |
| Profit (loss) for the period | 9904 | €15,451 | €16,415 | +€964 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,451 | €16,415 | +€964 | +6.2% |
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 15 October 2026 via checked.be.