IDEUS: 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.
IDEUS
Largest movements
- Cash +€396,630
up €396,630 (+246.2%), from €161,107 to €557,737
mainly Net result for the year (+€648,644) and Tax, wage and social debts (+€56,021)
- Current investments +€154,842
up €154,842 (+18.5%), from €836,500 to €991,342
- Receivables within one year -€40,856
down €40,856 (-46.2%), from €88,388 to €47,532
of which Other amounts receivable: -€43,636
- Reserves +€648,644
up €648,644 (+43.5%), from €1.5m to €2.1m
of which Distributable reserves: +€648,644
- Other debts -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Tax, wage and social debts +€56,021
up €56,021 (+134.9%), from €41,526 to €97,547
- Debts after one year -€33,620
down €33,620 (-29.4%), from €114,219 to €80,598
- Gross operating margin +€443,221
up €443,221 (+99.8%), from €444,130 to €887,351
- Taxes +€170,278
up €170,278 (+157.5%), from €108,083 to €278,360
- Depreciation -€49,925
down €49,925 (-65.0%), from €76,801 to €26,876
- Financial income +€27,758
up €27,758 (+58.8%), from €47,214 to €74,972
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 | €1,894,981 | €2,403,671 | +€508,690 | +26.8% |
| Fixed assets | 21/28 | €804,802 | €802,943 | -€1,859 | -0.2% |
| Tangible fixed assets | 22/27 | €514,883 | €513,024 | -€1,859 | -0.4% |
| Land and buildings | 22 | €452,435 | €442,677 | -€9,758 | -2.2% |
| Plant, machinery and equipment | 23 | €946 | €477 | -€469 | -49.6% |
| Furniture and vehicles | 24 | €61,502 | €69,870 | +€8,368 | +13.6% |
| Financial fixed assets | 28 | €289,918 | €289,918 | = | 0.0% |
| Current assets | 29/58 | €1,090,179 | €1,600,728 | +€510,549 | +46.8% |
| Amounts receivable within one year | 40/41 | €88,388 | €47,532 | -€40,856 | -46.2% |
| Trade receivables | 40 | €30,250 | €33,030 | +€2,780 | +9.2% |
| Other amounts receivable | 41 | €58,138 | €14,502 | -€43,636 | -75.1% |
| Current investments | 50/53 | €836,500 | €991,342 | +€154,842 | +18.5% |
| Cash at bank and in hand | 54/58 | €161,107 | €557,737 | +€396,630 | +246.2% |
| Deferred charges and accrued income | 490/1 | €4,184 | €4,117 | -€67 | -1.6% |
| Total equity and liabilities | 10/49 | €1,894,981 | €2,403,671 | +€508,690 | +26.8% |
| Equity | 10/15 | €1,502,434 | €2,151,078 | +€648,644 | +43.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,490,034 | €2,138,678 | +€648,644 | +43.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,490,034 | €2,138,678 | +€648,644 | +43.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €33,687 | €33,687 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €33,687 | €33,687 | = | 0.0% |
| Pensions and similar obligations | 160 | €33,687 | €33,687 | = | 0.0% |
| Amounts payable | 17/49 | €358,860 | €218,906 | -€139,954 | -39.0% |
| Amounts payable after more than one year | 17 | €114,219 | €80,598 | -€33,620 | -29.4% |
| Financial debts | 170/4 | €114,219 | €80,598 | -€33,620 | -29.4% |
| Amounts payable within one year | 42/48 | €242,641 | €136,308 | -€106,333 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | €32,339 | €33,620 | +€1,282 | +4.0% |
| Financial debts | 43 | €2,345 | €0 | -€2,345 | -100.0% |
| Credit institutions | 430/8 | €2,345 | €0 | -€2,345 | -100.0% |
| Trade debts | 44 | €16,431 | €5,141 | -€11,290 | -68.7% |
| Suppliers | 440/4 | €16,431 | €5,141 | -€11,290 | -68.7% |
| Taxes, remuneration and social security | 45 | €41,526 | €97,547 | +€56,021 | +134.9% |
| Taxes | 450/3 | €41,526 | €97,547 | +€56,021 | +134.9% |
| Other amounts payable | 47/48 | €150,000 | €0 | -€150,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,801 | €26,876 | -€49,925 | -65.0% |
| Other operating charges | 640/8 | €733 | €2,693 | +€1,960 | +267.4% |
| Non-recurring operating charges | 66A | €31,429 | €0 | -€31,429 | -100.0% |
| Gross operating margin | 9900 | €444,130 | €887,351 | +€443,221 | +99.8% |
| Operating profit (loss) | 9901 | €335,166 | €857,782 | +€522,616 | +155.9% |
| Financial income | 75/76B | €47,214 | €74,972 | +€27,758 | +58.8% |
| Recurring financial income | 75 | €47,214 | €74,972 | +€27,758 | +58.8% |
| Financial charges | 65/66B | €8,252 | €5,750 | -€2,502 | -30.3% |
| Recurring financial charges | 65 | €8,252 | €5,750 | -€2,502 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €374,129 | €927,004 | +€552,876 | +147.8% |
| Income taxes | 67/77 | €108,083 | €278,360 | +€170,278 | +157.5% |
| Profit (loss) for the period | 9904 | €266,046 | €648,644 | +€382,598 | +143.8% |
| Profit (loss) for the period to be appropriated | 9905 | €266,046 | €648,644 | +€382,598 | +143.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.