IdéFix: 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.
IdéFix
Largest movements
- Receivables within one year -€758,463
down €758,463 (-39.1%), from €1.9m to €1.2m
of which Trade receivables: -€626,678
- Cash +€122,234
up €122,234 (+478.3%), from €25,556 to €147,790
mainly Receivables within one year (+€758,463) and Other debts (+€118,770)
- Trade debts -€600,726
down €600,726 (-94.4%), from €636,595 to €35,869
- Tax, wage and social debts -€175,670
down €175,670 (-70.3%), from €249,819 to €74,149
of which Remuneration and social security: -€118,337
- Other debts +€118,770
up €118,770 (+71.8%), from €165,500 to €284,270
- Profit (loss) carried forward +€34,119
up €34,119 (+5.9%), from €575,228 to €609,347
- Staff costs -€669,559
down €669,559 (-16.8%), from €4.0m to €3.3m
- Gross operating margin -€588,601
down €588,601 (-14.7%), from €4.0m to €3.4m
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 | €2,008,089 | €1,373,147 | -€634,942 | -31.6% |
| Fixed assets | 21/28 | €25,922 | €11,301 | -€14,621 | -56.4% |
| Tangible fixed assets | 22/27 | €25,922 | €11,301 | -€14,621 | -56.4% |
| Furniture and vehicles | 24 | €25,922 | €11,301 | -€14,621 | -56.4% |
| Current assets | 29/58 | €1,982,167 | €1,361,846 | -€620,321 | -31.3% |
| Amounts receivable within one year | 40/41 | €1,940,296 | €1,181,833 | -€758,463 | -39.1% |
| Trade receivables | 40 | €1,232,340 | €605,662 | -€626,678 | -50.9% |
| Other amounts receivable | 41 | €707,956 | €576,171 | -€131,785 | -18.6% |
| Cash at bank and in hand | 54/58 | €25,556 | €147,790 | +€122,234 | +478.3% |
| Deferred charges and accrued income | 490/1 | €16,315 | €32,223 | +€15,908 | +97.5% |
| Total equity and liabilities | 10/49 | €2,008,089 | €1,373,147 | -€634,942 | -31.6% |
| Equity | 10/15 | €664,430 | €698,549 | +€34,119 | +5.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €76,802 | €76,802 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,542 | €21,542 | = | 0.0% |
| Distributable reserves | 133 | €53,400 | €53,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €575,228 | €609,347 | +€34,119 | +5.9% |
| Amounts payable | 17/49 | €1,343,659 | €674,598 | -€669,061 | -49.8% |
| Amounts payable after more than one year | 17 | €16,077 | €10,616 | -€5,461 | -34.0% |
| Financial debts | 170/4 | €16,077 | €10,616 | -€5,461 | -34.0% |
| Amounts payable within one year | 42/48 | €1,312,354 | €649,749 | -€662,605 | -50.5% |
| Current portion of amounts payable after more than one year | 42 | €10,440 | €5,461 | -€4,979 | -47.7% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €636,595 | €35,869 | -€600,726 | -94.4% |
| Suppliers | 440/4 | €636,595 | €35,869 | -€600,726 | -94.4% |
| Taxes, remuneration and social security | 45 | €249,819 | €74,149 | -€175,670 | -70.3% |
| Taxes | 450/3 | €131,482 | €74,149 | -€57,333 | -43.6% |
| Remuneration and social security | 454/9 | €118,337 | - | -€118,337 | |
| Other amounts payable | 47/48 | €165,500 | €284,270 | +€118,770 | +71.8% |
| Accrued charges and deferred income | 492/3 | €15,228 | €14,233 | -€995 | -6.5% |
| Non-recurring operating income | 76A | €4,738 | €28,325 | +€23,587 | +497.8% |
| Remuneration, social security and pensions | 62 | €3,993,925 | €3,324,366 | -€669,559 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,620 | €14,621 | +€1 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,328 | €3,454 | -€21,874 | -86.4% |
| Other operating charges | 640/8 | €3,611 | €2,035 | -€1,576 | -43.6% |
| Non-recurring operating charges | 66A | €138 | €28,459 | +€28,321 | +20522.5% |
| Gross operating margin | 9900 | €4,017,251 | €3,428,650 | -€588,601 | -14.7% |
| Operating profit (loss) | 9901 | -€20,371 | €55,715 | +€76,086 | |
| Financial income | 75/76B | €1 | €3,204 | +€3,203 | +320300.0% |
| Recurring financial income | 75 | €1 | €3,204 | +€3,203 | +320300.0% |
| Financial charges | 65/66B | €9,147 | €10,752 | +€1,605 | +17.5% |
| Recurring financial charges | 65 | €9,147 | €10,752 | +€1,605 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,517 | €48,167 | +€77,684 | |
| Income taxes | 67/77 | - | €14,048 | +€14,048 | |
| Profit (loss) for the period | 9904 | -€29,517 | €34,119 | +€63,636 | |
| Transfer to tax-exempt reserves | 689 | €21,050 | - | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,567 | €34,119 | +€84,686 |
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 11 October 2026 via checked.be.