IDEES CLAIRES: what changed
IDEES CLAIRES
Largest movements
- Stocks and contracts +€22,808
up €22,808 (+45.1%), from €50,540 to €73,348
- Cash -€12,195
down €12,195 (-17.5%), from €69,787 to €57,592
mainly Stocks and contracts (-€22,808) and Other debts (-€6,764)
- Receivables within one year -€3,353
down €3,353 (-52.8%), from €6,345 to €2,992
- Tangible fixed assets -€1,870
down €1,870 (-42.5%), from €4,400 to €2,529
of which Furniture and vehicles: -€1,024
- Trade debts +€19,605
up €19,605 (+25.0%), from €78,448 to €98,052
- Other debts -€6,764
down €6,764 (-56.4%), from €12,000 to €5,236
- Profit (loss) carried forward -€4,664
down €4,664, from €2,698 to -€1,965
- Tax, wage and social debts -€2,401
down €2,401 (-13.7%), from €17,475 to €15,074
of which Taxes: -€3,167
- Gross operating margin +€4,714
up €4,714 (+15.8%), from €29,914 to €34,629
- Staff costs -€2,744
down €2,744 (-7.0%), from €38,976 to €36,232
- Other operating charges -€352
down €352 (-32.5%), from €1,083 to €732
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,072 | €136,848 | +€5,776 | +4.4% |
| Fixed assets | 21/28 | €4,400 | €2,529 | -€1,870 | -42.5% |
| Tangible fixed assets | 22/27 | €4,400 | €2,529 | -€1,870 | -42.5% |
| Plant, machinery and equipment | 23 | €911 | €683 | -€228 | -25.0% |
| Furniture and vehicles | 24 | €1,633 | €609 | -€1,024 | -62.7% |
| Other tangible fixed assets | 26 | €1,855 | €1,237 | -€618 | -33.3% |
| Current assets | 29/58 | €126,672 | €134,319 | +€7,647 | +6.0% |
| Stocks and contracts in progress | 3 | €50,540 | €73,348 | +€22,808 | +45.1% |
| Stocks | 30/36 | €50,540 | €73,348 | +€22,808 | +45.1% |
| Amounts receivable within one year | 40/41 | €6,345 | €2,992 | -€3,353 | -52.8% |
| Trade receivables | 40 | €6,345 | €2,992 | -€3,353 | -52.8% |
| Cash at bank and in hand | 54/58 | €69,787 | €57,592 | -€12,195 | -17.5% |
| Deferred charges and accrued income | 490/1 | - | €387 | +€387 | |
| Total equity and liabilities | 10/49 | €131,072 | €136,848 | +€5,776 | +4.4% |
| Equity | 10/15 | €23,150 | €18,486 | -€4,664 | -20.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,698 | -€1,965 | -€4,664 | |
| Amounts payable | 17/49 | €107,922 | €118,363 | +€10,440 | +9.7% |
| Amounts payable within one year | 42/48 | €107,922 | €118,363 | +€10,440 | +9.7% |
| Trade debts | 44 | €78,448 | €98,052 | +€19,605 | +25.0% |
| Suppliers | 440/4 | €78,448 | €98,052 | +€19,605 | +25.0% |
| Taxes, remuneration and social security | 45 | €17,475 | €15,074 | -€2,401 | -13.7% |
| Taxes | 450/3 | €7,353 | €4,186 | -€3,167 | -43.1% |
| Remuneration and social security | 454/9 | €10,122 | €10,888 | +€766 | +7.6% |
| Other amounts payable | 47/48 | €12,000 | €5,236 | -€6,764 | -56.4% |
| Remuneration, social security and pensions | 62 | €38,976 | €36,232 | -€2,744 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,949 | €1,870 | -€79 | -4.0% |
| Other operating charges | 640/8 | €1,083 | €732 | -€352 | -32.5% |
| Gross operating margin | 9900 | €29,914 | €34,629 | +€4,714 | +15.8% |
| Operating profit (loss) | 9901 | -€12,094 | -€4,205 | +€7,889 | +65.2% |
| Financial charges | 65/66B | €607 | €458 | -€149 | -24.5% |
| Recurring financial charges | 65 | €607 | €458 | -€149 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,702 | -€4,664 | +€8,038 | +63.3% |
| Profit (loss) for the period | 9904 | -€12,702 | -€4,664 | +€8,038 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,702 | -€4,664 | +€8,038 | +63.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.