idioma consult: 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.
idioma consult
Largest movements
- Tangible fixed assets -€9,044
down €9,044 (-2.1%), from €440,611 to €431,567
of which Land and buildings: -€8,602
- Cash -€5,402
down €5,402 (-61.9%), from €8,728 to €3,326
mainly Net result for the year (-€15,575) and Investment in fixed assets (net) (-€11,785)
- Profit (loss) carried forward -€15,575
down €15,575 (-36.5%), from -€42,652 to -€58,227
- Trade debts -€5,725
down €5,725 (-93.8%), from €6,103 to €377
- Gross operating margin +€17,880
up €17,880 (+311%), from €5,744 to €23,624
- Financial charges -€1,742
down €1,742 (-9.2%), from €18,901 to €17,160
- Financial income -€852
down €852 (-65.5%), from €1,301 to €449
- Other operating charges -€571
down €571 (-27.2%), from €2,099 to €1,528
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 | €504,367 | €490,046 | -€14,321 | -2.8% |
| Fixed assets | 21/28 | €440,611 | €431,567 | -€9,044 | -2.1% |
| Tangible fixed assets | 22/27 | €440,611 | €431,567 | -€9,044 | -2.1% |
| Land and buildings | 22 | €421,262 | €412,660 | -€8,602 | -2.0% |
| Plant, machinery and equipment | 23 | €3,135 | €1,820 | -€1,315 | -42.0% |
| Furniture and vehicles | 24 | €2,206 | €7,367 | +€5,160 | +234% |
| Other tangible fixed assets | 26 | €14,008 | €9,721 | -€4,287 | -30.6% |
| Current assets | 29/58 | €63,756 | €58,479 | -€5,277 | -8.3% |
| Amounts receivable within one year | 40/41 | €4,128 | €3,736 | -€392 | -9.5% |
| Trade receivables | 40 | €3,297 | €3,498 | +€201 | +6.1% |
| Other amounts receivable | 41 | €832 | €239 | -€593 | -71.3% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,728 | €3,326 | -€5,402 | -61.9% |
| Deferred charges and accrued income | 490/1 | €899 | €1,417 | +€518 | +57.5% |
| Total equity and liabilities | 10/49 | €504,367 | €490,046 | -€14,321 | -2.8% |
| Equity | 10/15 | €227,518 | €211,943 | -€15,575 | -6.8% |
| Contributions | 10/11 | €117,600 | €117,600 | = | 0.0% |
| Reserves | 13 | €152,570 | €152,570 | = | 0.0% |
| Distributable reserves | 133 | €152,570 | €152,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,652 | -€58,227 | -€15,575 | -36.5% |
| Amounts payable | 17/49 | €276,850 | €278,103 | +€1,253 | +0.5% |
| Amounts payable after more than one year | 17 | €265,244 | €266,923 | +€1,679 | +0.6% |
| Financial debts | 170/4 | €265,244 | €266,923 | +€1,679 | +0.6% |
| Amounts payable within one year | 42/48 | €11,605 | €11,180 | -€425 | -3.7% |
| Financial debts | 43 | - | €4,547 | +€4,547 | |
| Credit institutions | 430/8 | - | €4,547 | +€4,547 | |
| Trade debts | 44 | €6,103 | €377 | -€5,725 | -93.8% |
| Suppliers | 440/4 | €6,103 | €377 | -€5,725 | -93.8% |
| Taxes, remuneration and social security | 45 | €5,503 | €6,256 | +€753 | +13.7% |
| Taxes | 450/3 | €5,503 | €6,256 | +€753 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,708 | €20,829 | +€121 | +0.6% |
| Other operating charges | 640/8 | €2,099 | €1,528 | -€571 | -27.2% |
| Gross operating margin | 9900 | €5,744 | €23,624 | +€17,880 | +311% |
| Operating profit (loss) | 9901 | -€17,063 | €1,267 | +€18,330 | |
| Financial income | 75/76B | €1,301 | €449 | -€852 | -65.5% |
| Recurring financial income | 75 | €1,301 | €449 | -€852 | -65.5% |
| Financial charges | 65/66B | €18,901 | €17,160 | -€1,742 | -9.2% |
| Recurring financial charges | 65 | €18,901 | €17,160 | -€1,742 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€34,663 | -€15,444 | +€19,220 | +55.4% |
| Income taxes | 67/77 | €127 | €131 | +€4 | +3.2% |
| Profit (loss) for the period | 9904 | -€34,790 | -€15,575 | +€19,216 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,790 | -€15,575 | +€19,216 | +55.2% |
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 21 October 2026 via checked.be.