IDEES FACTORY: 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.
IDEES FACTORY
Largest movements
- Tangible fixed assets -€28,592
down €28,592 (-9.1%), from €313,587 to €284,996
of which Land and buildings: -€23,566
- Cash -€9,337
down €9,337 (-36.9%), from €25,329 to €15,992
mainly Contributions, distributions and other (-€21,500) and Net result for the year (-€11,577)
- Profit (loss) carried forward -€26,832
down €26,832 (-22.8%), from €117,464 to €90,632
- Reserves -€6,245
down €6,245 (-4.5%), from €139,253 to €133,008
of which Tax-exempt reserves: -€6,245
- Gross operating margin +€2,718
up €2,718 (+17.6%), from €15,452 to €18,170
- Other operating charges -€465
down €465 (-11.2%), from €4,164 to €3,700
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 | €340,581 | €302,556 | -€38,026 | -11.2% |
| Fixed assets | 21/28 | €313,587 | €284,996 | -€28,592 | -9.1% |
| Tangible fixed assets | 22/27 | €313,587 | €284,996 | -€28,592 | -9.1% |
| Land and buildings | 22 | €275,067 | €251,502 | -€23,566 | -8.6% |
| Plant, machinery and equipment | 23 | €38,520 | €33,494 | -€5,026 | -13.0% |
| Current assets | 29/58 | €26,994 | €17,560 | -€9,434 | -34.9% |
| Cash at bank and in hand | 54/58 | €25,329 | €15,992 | -€9,337 | -36.9% |
| Deferred charges and accrued income | 490/1 | €1,665 | €1,568 | -€97 | -5.8% |
| Total equity and liabilities | 10/49 | €340,581 | €302,556 | -€38,026 | -11.2% |
| Equity | 10/15 | €275,309 | €242,231 | -€33,077 | -12.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €139,253 | €133,008 | -€6,245 | -4.5% |
| Tax-exempt reserves | 132 | €137,394 | €131,148 | -€6,245 | -4.5% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,464 | €90,632 | -€26,832 | -22.8% |
| Provisions and deferred taxes | 16 | €63,181 | €60,309 | -€2,872 | -4.5% |
| Deferred taxes | 168 | €63,181 | €60,309 | -€2,872 | -4.5% |
| Amounts payable | 17/49 | €2,092 | €15 | -€2,077 | -99.3% |
| Amounts payable within one year | 42/48 | €2,092 | €15 | -€2,077 | -99.3% |
| Trade debts | 44 | €1,744 | - | -€1,744 | |
| Suppliers | 440/4 | €1,744 | - | -€1,744 | |
| Other amounts payable | 47/48 | €348 | €15 | -€333 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,673 | €28,592 | -€81 | -0.3% |
| Other operating charges | 640/8 | €4,164 | €3,700 | -€465 | -11.2% |
| Gross operating margin | 9900 | €15,452 | €18,170 | +€2,718 | +17.6% |
| Operating profit (loss) | 9901 | -€17,385 | -€14,122 | +€3,264 | +18.8% |
| Financial income | 75/76B | €76 | €69 | -€8 | -10.0% |
| Recurring financial income | 75 | €76 | €69 | -€8 | -10.0% |
| Financial charges | 65/66B | €405 | €396 | -€9 | -2.1% |
| Recurring financial charges | 65 | €405 | €396 | -€9 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,714 | -€14,449 | +€3,264 | +18.4% |
| Transfer from deferred taxes | 780 | €2,872 | €2,872 | = | 0.0% |
| Income taxes | 67/77 | €23 | - | -€23 | |
| Profit (loss) for the period | 9904 | -€14,865 | -€11,577 | +€3,287 | +22.1% |
| Transfer from tax-exempt reserves | 789 | €6,245 | €6,245 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,620 | -€5,332 | +€3,287 | +38.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.