L'Idée Ferme: 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.
L'Idée Ferme
Largest movements
- Cash -€53,612
down €53,612 (-58.2%), from €92,171 to €38,559
mainly Net result for the year (-€67,859) and Accrued charges and deferred income (-€38,562)
- Tangible fixed assets -€25,731
no longer reported in 2025 (was €25,731)
- Receivables within one year -€13,004
down €13,004 (-51.9%), from €25,043 to €12,039
of which Other amounts receivable: -€14,707
- Formation expenses -€7,162
no longer reported in 2025 (was €7,162)
- Profit (loss) carried forward -€67,859
down €67,859 (-521%), from -€13,013 to -€80,872
- Accrued charges and deferred income -€38,562
down €38,562 (-99.9%), from €38,603 to €40
- Tax, wage and social debts +€6,461
up €6,461 (+157%), from €4,104 to €10,565
of which Remuneration and social security: +€3,566
- Trade debts -€5,325
down €5,325 (-99.1%), from €5,375 to €50
- Contributions +€3,250
up €3,250 (+2.8%), from €115,500 to €118,750
- Turnover +€7,320
new in 2025: €7,320
- Staff costs +€4,173
up €4,173 (+13.9%), from €29,996 to €34,169
- Purchases and services -€3,375
down €3,375 (-37.6%), from €8,970 to €5,596
- Provisions +€2,200
new in 2025: €2,200
- Depreciation -€1,897
no longer reported in 2025 (was €1,897)
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 | €150,569 | €50,733 | -€99,836 | -66.3% |
| Formation expenses | 20 | €7,162 | - | -€7,162 | |
| Fixed assets | 21/28 | €25,731 | - | -€25,731 | |
| Tangible fixed assets | 22/27 | €25,731 | - | -€25,731 | |
| Assets under construction and advance payments | 27 | €25,731 | - | -€25,731 | |
| Current assets | 29/58 | €117,676 | €50,733 | -€66,943 | -56.9% |
| Amounts receivable within one year | 40/41 | €25,043 | €12,039 | -€13,004 | -51.9% |
| Trade receivables | 40 | - | €1,703 | +€1,703 | |
| Other amounts receivable | 41 | €25,043 | €10,337 | -€14,707 | -58.7% |
| Cash at bank and in hand | 54/58 | €92,171 | €38,559 | -€53,612 | -58.2% |
| Deferred charges and accrued income | 490/1 | €461 | €135 | -€327 | -70.8% |
| Total equity and liabilities | 10/49 | €150,569 | €50,733 | -€99,836 | -66.3% |
| Equity | 10/15 | €102,487 | €37,878 | -€64,609 | -63.0% |
| Contributions | 10/11 | €115,500 | €118,750 | +€3,250 | +2.8% |
| Profit (loss) carried forward | 14 | -€13,013 | -€80,872 | -€67,859 | -521% |
| Provisions and deferred taxes | 16 | - | €2,200 | +€2,200 | |
| Provisions for liabilities and charges | 160/5 | - | €2,200 | +€2,200 | |
| Other liabilities and charges | 164/5 | - | €2,200 | +€2,200 | |
| Amounts payable | 17/49 | €48,082 | €10,656 | -€37,426 | -77.8% |
| Amounts payable within one year | 42/48 | €9,479 | €10,615 | +€1,136 | +12.0% |
| Trade debts | 44 | €5,375 | €50 | -€5,325 | -99.1% |
| Suppliers | 440/4 | €5,375 | €50 | -€5,325 | -99.1% |
| Taxes, remuneration and social security | 45 | €4,104 | €10,565 | +€6,461 | +157% |
| Taxes | 450/3 | - | €2,895 | +€2,895 | |
| Remuneration and social security | 454/9 | €4,104 | €7,670 | +€3,566 | +86.9% |
| Accrued charges and deferred income | 492/3 | €38,603 | €40 | -€38,562 | -99.9% |
| Turnover | 70 | - | €7,320 | +€7,320 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,970 | €5,596 | -€3,375 | -37.6% |
| Remuneration, social security and pensions | 62 | €29,996 | €34,169 | +€4,173 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,897 | - | -€1,897 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €2,200 | +€2,200 | |
| Other operating charges | 640/8 | €427 | €400 | -€28 | -6.5% |
| Non-recurring operating charges | 66A | - | €60,102 | +€60,102 | |
| Gross operating margin | 9900 | €27,579 | €28,647 | +€1,068 | +3.9% |
| Operating profit (loss) | 9901 | -€4,742 | -€68,224 | -€63,482 | -1,339% |
| Financial income | 75/76B | €249 | €355 | +€106 | +42.4% |
| Recurring financial income | 75 | €249 | €355 | +€106 | +42.4% |
| Financial charges | 65/66B | €73 | €65 | -€8 | -11.1% |
| Recurring financial charges | 65 | €73 | €65 | -€8 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,566 | -€67,934 | -€63,368 | -1,388% |
| Income taxes | 67/77 | €75 | -€75 | -€149 | |
| Profit (loss) for the period | 9904 | -€4,641 | -€67,859 | -€63,219 | -1,362% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,641 | -€67,859 | -€63,219 | -1,362% |
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 22 October 2026 via checked.be.