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
- Tangible fixed assets -€3,380
down €3,380 (-25.3%), from €13,335 to €9,955
- Cash +€2,214
up €2,214 (+30.0%), from €7,382 to €9,596
mainly Other debts (+€13,231) and Depreciation (+€3,380)
- Receivables within one year -€540
down €540 (-68.0%), from €794 to €254
of which Trade receivables: -€538
- Profit (loss) carried forward -€14,873
down €14,873 (-20.4%), from -€72,989 to -€87,862
- Other debts +€13,231
up €13,231 (+30.3%), from €43,606 to €56,837
- Gross operating margin +€2,258
up €2,258 (+17.9%), from -€12,626 to -€10,368
- Other operating charges -€329
down €329 (-30.2%), from €1,090 to €760
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 | €28,251 | €26,648 | -€1,603 | -5.7% |
| Fixed assets | 21/28 | €19,565 | €16,185 | -€3,380 | -17.3% |
| Tangible fixed assets | 22/27 | €13,335 | €9,955 | -€3,380 | -25.3% |
| Furniture and vehicles | 24 | €13,335 | €9,955 | -€3,380 | -25.3% |
| Financial fixed assets | 28 | €6,230 | €6,230 | = | 0.0% |
| Current assets | 29/58 | €8,686 | €10,463 | +€1,777 | +20.5% |
| Amounts receivable within one year | 40/41 | €794 | €254 | -€540 | -68.0% |
| Trade receivables | 40 | €538 | €0 | -€538 | -100.0% |
| Other amounts receivable | 41 | €256 | €254 | -€2 | -0.7% |
| Cash at bank and in hand | 54/58 | €7,382 | €9,596 | +€2,214 | +30.0% |
| Deferred charges and accrued income | 490/1 | €510 | €613 | +€103 | +20.2% |
| Total equity and liabilities | 10/49 | €28,251 | €26,648 | -€1,603 | -5.7% |
| Equity | 10/15 | -€15,989 | -€30,862 | -€14,873 | -93.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,989 | -€87,862 | -€14,873 | -20.4% |
| Amounts payable | 17/49 | €44,241 | €57,511 | +€13,270 | +30.0% |
| Amounts payable within one year | 42/48 | €44,241 | €57,511 | +€13,270 | +30.0% |
| Trade debts | 44 | €634 | €656 | +€22 | +3.5% |
| Suppliers | 440/4 | €634 | €656 | +€22 | +3.5% |
| Taxes, remuneration and social security | 45 | €0 | €17 | +€17 | |
| Taxes | 450/3 | €0 | €17 | +€17 | |
| Other amounts payable | 47/48 | €43,606 | €56,837 | +€13,231 | +30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,380 | €3,380 | = | 0.0% |
| Other operating charges | 640/8 | €1,090 | €760 | -€329 | -30.2% |
| Gross operating margin | 9900 | -€12,626 | -€10,368 | +€2,258 | +17.9% |
| Operating profit (loss) | 9901 | -€17,095 | -€14,508 | +€2,587 | +15.1% |
| Financial income | 75/76B | €2 | €2 | -€0 | -17.6% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -17.6% |
| Financial charges | 65/66B | €127 | €202 | +€75 | +58.7% |
| Recurring financial charges | 65 | €127 | €202 | +€75 | +58.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,220 | -€14,708 | +€2,512 | +14.6% |
| Income taxes | 67/77 | €128 | €165 | +€37 | +28.6% |
| Profit (loss) for the period | 9904 | -€17,349 | -€14,873 | +€2,476 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,349 | -€14,873 | +€2,476 | +14.3% |
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.