JIDEA: 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.
JIDEA
Largest movements
- Tangible fixed assets -€44,623
down €44,623 (-16.6%), from €268,777 to €224,154
of which Plant, machinery and equipment: -€39,632
- Cash +€25,860
up €25,860 (+5.6%), from €462,386 to €488,245
mainly Depreciation (+€52,132) and Net result for the year (+€28,786)
- Deferred charges and accrued income +€23,966
up €23,966 (+273.0%), from €8,778 to €32,744
- Receivables within one year -€15,149
down €15,149 (-58.0%), from €26,115 to €10,966
of which Trade receivables: -€12,393
- Reserves +€28,786
up €28,786 (+10.7%), from €268,077 to €296,863
of which Distributable reserves: +€28,786
- Tax, wage and social debts -€17,787
down €17,787 (-16.4%), from €108,321 to €90,533
of which Taxes: -€16,849
- Trade debts -€12,176
down €12,176 (-18.9%), from €64,296 to €52,120
- Investment grants -€8,010
down €8,010 (-12.2%), from €65,678 to €57,668
- Gross operating margin -€142,721
down €142,721 (-16.3%), from €875,738 to €733,017
- Taxes -€56,174
down €56,174 (-85.4%), from €65,742 to €9,568
- Staff costs +€19,365
up €19,365 (+3.2%), from €600,694 to €620,058
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 | €779,712 | €775,053 | -€4,659 | -0.6% |
| Fixed assets | 21/28 | €268,851 | €224,228 | -€44,623 | -16.6% |
| Tangible fixed assets | 22/27 | €268,777 | €224,154 | -€44,623 | -16.6% |
| Plant, machinery and equipment | 23 | €256,513 | €216,882 | -€39,632 | -15.5% |
| Furniture and vehicles | 24 | €10,289 | €5,746 | -€4,543 | -44.2% |
| Other tangible fixed assets | 26 | €1,974 | €1,526 | -€449 | -22.7% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €510,861 | €550,825 | +€39,964 | +7.8% |
| Stocks and contracts in progress | 3 | €13,582 | €18,870 | +€5,288 | +38.9% |
| Stocks | 30/36 | €13,582 | €18,870 | +€5,288 | +38.9% |
| Amounts receivable within one year | 40/41 | €26,115 | €10,966 | -€15,149 | -58.0% |
| Trade receivables | 40 | €23,359 | €10,966 | -€12,393 | -53.1% |
| Other amounts receivable | 41 | €2,756 | €0 | -€2,756 | -100.0% |
| Cash at bank and in hand | 54/58 | €462,386 | €488,245 | +€25,860 | +5.6% |
| Deferred charges and accrued income | 490/1 | €8,778 | €32,744 | +€23,966 | +273.0% |
| Total equity and liabilities | 10/49 | €779,712 | €775,053 | -€4,659 | -0.6% |
| Equity | 10/15 | €442,355 | €463,132 | +€20,776 | +4.7% |
| Contributions | 10/11 | €108,600 | €108,600 | = | 0.0% |
| Reserves | 13 | €268,077 | €296,863 | +€28,786 | +10.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €266,217 | €295,003 | +€28,786 | +10.8% |
| Investment grants | 15 | €65,678 | €57,668 | -€8,010 | -12.2% |
| Amounts payable | 17/49 | €337,357 | €311,922 | -€25,435 | -7.5% |
| Amounts payable within one year | 42/48 | €337,357 | €308,471 | -€28,886 | -8.6% |
| Trade debts | 44 | €64,296 | €52,120 | -€12,176 | -18.9% |
| Suppliers | 440/4 | €64,296 | €52,120 | -€12,176 | -18.9% |
| Taxes, remuneration and social security | 45 | €108,321 | €90,533 | -€17,787 | -16.4% |
| Taxes | 450/3 | €41,313 | €24,464 | -€16,849 | -40.8% |
| Remuneration and social security | 454/9 | €67,008 | €66,070 | -€938 | -1.4% |
| Other amounts payable | 47/48 | €164,741 | €165,818 | +€1,077 | +0.7% |
| Accrued charges and deferred income | 492/3 | - | €3,450 | +€3,450 | |
| Remuneration, social security and pensions | 62 | €600,694 | €620,058 | +€19,365 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,128 | €52,132 | -€2,996 | -5.4% |
| Other operating charges | 640/8 | €4,213 | €3,729 | -€484 | -11.5% |
| Gross operating margin | 9900 | €875,738 | €733,017 | -€142,721 | -16.3% |
| Operating profit (loss) | 9901 | €215,704 | €57,098 | -€158,606 | -73.5% |
| Financial income | 75/76B | €17,141 | €13,108 | -€4,033 | -23.5% |
| Recurring financial income | 75 | €17,141 | €13,108 | -€4,033 | -23.5% |
| Financial charges | 65/66B | €27,268 | €31,851 | +€4,584 | +16.8% |
| Recurring financial charges | 65 | €27,268 | €31,851 | +€4,584 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €205,577 | €38,355 | -€167,222 | -81.3% |
| Income taxes | 67/77 | €65,742 | €9,568 | -€56,174 | -85.4% |
| Profit (loss) for the period | 9904 | €139,835 | €28,786 | -€111,049 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €139,835 | €28,786 | -€111,049 | -79.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.