M - IDEA: 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.
M - IDEA
Largest movements
- Current investments -€7,242
down €7,242 (-99.8%), from €7,254 to €12
- Cash +€2,259
up €2,259 (+61.3%), from €3,687 to €5,946
mainly Current investments (+€7,242) and Other debts (+€5,941)
- Financial fixed assets +€660
new in 2026: €660
- Receivables within one year -€553
down €553 (-24.1%), from €2,297 to €1,744
- Tangible fixed assets -€378
down €378 (-23.6%), from €1,604 to €1,226
- Profit (loss) carried forward -€10,019
down €10,019 (-34.7%), from -€28,888 to -€38,907
- Other debts +€5,941
up €5,941 (+19,692%), from €30 to €5,971
- Trade debts -€1,282
down €1,282 (-52.6%), from €2,439 to €1,157
- Gross operating margin -€2,705
down €2,705 (-45.7%), from -€5,920 to -€8,625
- Purchases and services +€2,381
up €2,381 (+7.5%), from €31,607 to €33,988
- Turnover -€324
down €324 (-1.3%), from €25,687 to €25,363
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,144 | €10,688 | -€5,456 | -33.8% |
| Fixed assets | 21/28 | €1,604 | €1,886 | +€282 | +17.6% |
| Tangible fixed assets | 22/27 | €1,604 | €1,226 | -€378 | -23.6% |
| Furniture and vehicles | 24 | €1,604 | €1,226 | -€378 | -23.6% |
| Financial fixed assets | 28 | - | €660 | +€660 | |
| Current assets | 29/58 | €14,539 | €8,802 | -€5,737 | -39.5% |
| Amounts receivable within one year | 40/41 | €2,297 | €1,744 | -€553 | -24.1% |
| Trade receivables | 40 | €2,297 | €1,744 | -€553 | -24.1% |
| Current investments | 50/53 | €7,254 | €12 | -€7,242 | -99.8% |
| Cash at bank and in hand | 54/58 | €3,687 | €5,946 | +€2,259 | +61.3% |
| Deferred charges and accrued income | 490/1 | €1,301 | €1,100 | -€201 | -15.5% |
| Total equity and liabilities | 10/49 | €16,144 | €10,688 | -€5,456 | -33.8% |
| Equity | 10/15 | €13,237 | €3,218 | -€10,019 | -75.7% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €23,375 | €23,375 | = | 0.0% |
| Distributable reserves | 133 | €23,375 | €23,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,888 | -€38,907 | -€10,019 | -34.7% |
| Amounts payable | 17/49 | €2,907 | €7,470 | +€4,563 | +157% |
| Amounts payable within one year | 42/48 | €2,841 | €7,403 | +€4,562 | +161% |
| Trade debts | 44 | €2,439 | €1,157 | -€1,282 | -52.6% |
| Suppliers | 440/4 | €2,439 | €1,157 | -€1,282 | -52.6% |
| Taxes, remuneration and social security | 45 | €372 | €275 | -€97 | -26.1% |
| Taxes | 450/3 | €372 | €275 | -€97 | -26.1% |
| Other amounts payable | 47/48 | €30 | €5,971 | +€5,941 | +19,692% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Turnover | 70 | €25,687 | €25,363 | -€324 | -1.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,607 | €33,988 | +€2,381 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287 | €378 | +€91 | +31.8% |
| Other operating charges | 640/8 | €929 | €954 | +€25 | +2.7% |
| Gross operating margin | 9900 | -€5,920 | -€8,625 | -€2,705 | -45.7% |
| Operating profit (loss) | 9901 | -€7,136 | -€9,957 | -€2,821 | -39.5% |
| Financial income | 75/76B | €103 | €46 | -€57 | -54.9% |
| Recurring financial income | 75 | €103 | €46 | -€57 | -54.9% |
| Financial charges | 65/66B | €56 | €49 | -€7 | -11.7% |
| Recurring financial charges | 65 | €56 | €49 | -€7 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,088 | -€9,959 | -€2,871 | -40.5% |
| Income taxes | 67/77 | €58 | €60 | +€1 | +2.3% |
| Profit (loss) for the period | 9904 | -€7,147 | -€10,019 | -€2,872 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,147 | -€10,019 | -€2,872 | -40.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.