IDEO: 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.
IDEO
Largest movements
- Receivables within one year -€63,727
down €63,727 (-22.4%), from €284,074 to €220,347
of which Trade receivables: -€232,082
- Trade debts -€52,670
down €52,670 (-84.7%), from €62,201 to €9,531
- Other debts -€25,538
down €25,538 (-38.9%), from €65,717 to €40,178
- Reserves +€21,853
up €21,853 (+8.6%), from €253,047 to €274,900
- Tax, wage and social debts -€11,474
down €11,474 (-40.3%), from €28,487 to €17,013
of which Taxes: -€8,209
- Gross operating margin -€16,982
down €16,982 (-10.2%), from €166,345 to €149,363
- Taxes -€5,709
down €5,709 (-41.9%), from €13,640 to €7,931
- Staff costs +€3,586
up €3,586 (+3.6%), from €99,288 to €102,874
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 | €493,465 | €425,913 | -€67,552 | -13.7% |
| Fixed assets | 21/28 | €178,494 | €175,947 | -€2,547 | -1.4% |
| Tangible fixed assets | 22/27 | €178,494 | €175,947 | -€2,547 | -1.4% |
| Land and buildings | 22 | €178,494 | €175,947 | -€2,547 | -1.4% |
| Current assets | 29/58 | €314,971 | €249,966 | -€65,005 | -20.6% |
| Amounts receivable within one year | 40/41 | €284,074 | €220,347 | -€63,727 | -22.4% |
| Trade receivables | 40 | €257,620 | €25,538 | -€232,082 | -90.1% |
| Other amounts receivable | 41 | €26,454 | €194,809 | +€168,354 | +636% |
| Cash at bank and in hand | 54/58 | €20,753 | €20,210 | -€543 | -2.6% |
| Deferred charges and accrued income | 490/1 | €10,145 | €9,409 | -€736 | -7.3% |
| Total equity and liabilities | 10/49 | €493,465 | €425,913 | -€67,552 | -13.7% |
| Equity | 10/15 | €329,884 | €351,737 | +€21,853 | +6.6% |
| Contributions | 10/11 | €76,837 | €76,837 | = | 0.0% |
| Reserves | 13 | €253,047 | €274,900 | +€21,853 | +8.6% |
| Distributable reserves | 133 | €253,047 | €274,900 | +€21,853 | +8.6% |
| Amounts payable | 17/49 | €163,581 | €74,176 | -€89,406 | -54.7% |
| Amounts payable within one year | 42/48 | €156,405 | €66,722 | -€89,683 | -57.3% |
| Trade debts | 44 | €62,201 | €9,531 | -€52,670 | -84.7% |
| Suppliers | 440/4 | €62,201 | €9,531 | -€52,670 | -84.7% |
| Taxes, remuneration and social security | 45 | €28,487 | €17,013 | -€11,474 | -40.3% |
| Taxes | 450/3 | €8,639 | €431 | -€8,209 | -95.0% |
| Remuneration and social security | 454/9 | €19,848 | €16,582 | -€3,266 | -16.5% |
| Other amounts payable | 47/48 | €65,717 | €40,178 | -€25,538 | -38.9% |
| Accrued charges and deferred income | 492/3 | €7,177 | €7,454 | +€277 | +3.9% |
| Remuneration, social security and pensions | 62 | €99,288 | €102,874 | +€3,586 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,175 | €2,547 | -€628 | -19.8% |
| Other operating charges | 640/8 | €13,704 | €14,152 | +€448 | +3.3% |
| Gross operating margin | 9900 | €166,345 | €149,363 | -€16,982 | -10.2% |
| Operating profit (loss) | 9901 | €50,178 | €29,790 | -€20,389 | -40.6% |
| Financial income | 75/76B | €642 | €368 | -€274 | -42.7% |
| Recurring financial income | 75 | €642 | €368 | -€274 | -42.7% |
| Financial charges | 65/66B | €172 | €373 | +€201 | +117% |
| Recurring financial charges | 65 | €172 | €373 | +€201 | +117% |
| Profit (loss) for the period before taxes | 9903 | €50,649 | €29,785 | -€20,864 | -41.2% |
| Income taxes | 67/77 | €13,640 | €7,931 | -€5,709 | -41.9% |
| Profit (loss) for the period | 9904 | €37,009 | €21,853 | -€15,155 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,009 | €21,853 | -€15,155 | -41.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.