IDEES ET TEXTES: 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.
IDEES ET TEXTES
Largest movements
- Receivables within one year +€16,893
up €16,893 (+12.1%), from €139,949 to €156,842
of which Other amounts receivable: +€18,614
- Cash -€12,767
down €12,767 (-86.6%), from €14,735 to €1,968
mainly Receivables within one year (-€16,893) and Tax, wage and social debts (-€4,270)
- Tangible fixed assets -€7,216
down €7,216 (-4.8%), from €149,956 to €142,740
of which Land and buildings: -€4,436
- Tax, wage and social debts -€4,270
down €4,270 (-49.0%), from €8,712 to €4,442
- Turnover -€28,408
down €28,408 (-30.4%), from €93,524 to €65,115
- Purchases and services -€22,929
down €22,929 (-28.8%), from €79,644 to €56,715
- Gross operating margin -€6,373
down €6,373 (-40.9%), from €15,563 to €9,190
- Other operating charges +€973
up €973 (+18.6%), from €5,237 to €6,209
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 | €313,090 | €310,000 | -€3,089 | -1.0% |
| Fixed assets | 21/28 | €158,406 | €151,190 | -€7,216 | -4.6% |
| Tangible fixed assets | 22/27 | €149,956 | €142,740 | -€7,216 | -4.8% |
| Land and buildings | 22 | €26,613 | €22,178 | -€4,436 | -16.7% |
| Furniture and vehicles | 24 | €2,555 | €1,743 | -€811 | -31.8% |
| Other tangible fixed assets | 26 | €113,613 | €112,819 | -€794 | -0.7% |
| Assets under construction and advance payments | 27 | €7,175 | €6,000 | -€1,175 | -16.4% |
| Financial fixed assets | 28 | €8,450 | €8,450 | = | 0.0% |
| Current assets | 29/58 | €154,684 | €158,811 | +€4,127 | +2.7% |
| Amounts receivable within one year | 40/41 | €139,949 | €156,842 | +€16,893 | +12.1% |
| Trade receivables | 40 | €23,290 | €21,570 | -€1,721 | -7.4% |
| Other amounts receivable | 41 | €116,659 | €135,273 | +€18,614 | +16.0% |
| Cash at bank and in hand | 54/58 | €14,735 | €1,968 | -€12,767 | -86.6% |
| Total equity and liabilities | 10/49 | €313,090 | €310,000 | -€3,089 | -1.0% |
| Equity | 10/15 | €304,133 | €304,457 | +€325 | +0.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €296,076 | €296,401 | +€325 | +0.1% |
| Amounts payable | 17/49 | €8,957 | €5,543 | -€3,414 | -38.1% |
| Amounts payable within one year | 42/48 | €8,957 | €5,543 | -€3,414 | -38.1% |
| Trade debts | 44 | €245 | €1,101 | +€856 | +349% |
| Suppliers | 440/4 | €245 | €1,101 | +€856 | +349% |
| Taxes, remuneration and social security | 45 | €8,712 | €4,442 | -€4,270 | -49.0% |
| Taxes | 450/3 | €8,712 | €4,442 | -€4,270 | -49.0% |
| Turnover | 70 | €93,524 | €65,115 | -€28,408 | -30.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €79,644 | €56,715 | -€22,929 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,475 | €7,392 | +€917 | +14.2% |
| Other operating charges | 640/8 | €5,237 | €6,209 | +€973 | +18.6% |
| Gross operating margin | 9900 | €15,563 | €9,190 | -€6,373 | -40.9% |
| Operating profit (loss) | 9901 | €3,851 | -€4,411 | -€8,263 | |
| Financial income | 75/76B | €7,101 | €6,611 | -€490 | -6.9% |
| Recurring financial income | 75 | €7,101 | €6,611 | -€490 | -6.9% |
| Financial charges | 65/66B | €115 | €49 | -€66 | -57.6% |
| Recurring financial charges | 65 | €115 | €49 | -€66 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €10,837 | €2,151 | -€8,686 | -80.2% |
| Income taxes | 67/77 | €2,240 | €1,826 | -€414 | -18.5% |
| Profit (loss) for the period | 9904 | €8,597 | €325 | -€8,272 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,597 | €325 | -€8,272 | -96.2% |
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 23 October 2026 via checked.be.