MODE IDEE: 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.
MODE IDEE
Largest movements
- Tangible fixed assets -€11,266
down €11,266 (-22.1%), from €51,041 to €39,775
of which Furniture and vehicles: -€6,079
- Cash +€10,732
up €10,732 (+41.3%), from €25,956 to €36,688
mainly Depreciation (+€11,266) and Net result for the year (+€2,623)
- Receivables within one year +€2,419
up €2,419 (+17.7%), from €13,691 to €16,111
- Reserves +€2,623
up €2,623 (+4.4%), from €59,634 to €62,257
- Gross operating margin -€2,023
down €2,023 (-10.0%), from €20,285 to €18,262
- Other operating charges -€1,543
down €1,543 (-47.8%), from €3,229 to €1,686
- Taxes -€542
down €542 (-17.1%), from €3,170 to €2,628
- Depreciation +€305
up €305 (+2.8%), from €10,961 to €11,266
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 | €91,946 | €93,866 | +€1,920 | +2.1% |
| Fixed assets | 21/28 | €51,041 | €39,775 | -€11,266 | -22.1% |
| Tangible fixed assets | 22/27 | €51,041 | €39,775 | -€11,266 | -22.1% |
| Land and buildings | 22 | €34,171 | €28,984 | -€5,187 | -15.2% |
| Furniture and vehicles | 24 | €16,870 | €10,791 | -€6,079 | -36.0% |
| Current assets | 29/58 | €40,904 | €54,091 | +€13,186 | +32.2% |
| Amounts receivable within one year | 40/41 | €13,691 | €16,111 | +€2,419 | +17.7% |
| Trade receivables | 40 | €13,691 | €16,111 | +€2,419 | +17.7% |
| Cash at bank and in hand | 54/58 | €25,956 | €36,688 | +€10,732 | +41.3% |
| Deferred charges and accrued income | 490/1 | €1,258 | €1,292 | +€35 | +2.8% |
| Total equity and liabilities | 10/49 | €91,946 | €93,866 | +€1,920 | +2.1% |
| Equity | 10/15 | €86,902 | €89,525 | +€2,623 | +3.0% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €59,634 | €62,257 | +€2,623 | +4.4% |
| Distributable reserves | 133 | €59,634 | €62,257 | +€2,623 | +4.4% |
| Amounts payable | 17/49 | €5,043 | €4,341 | -€702 | -13.9% |
| Amounts payable within one year | 42/48 | €3,368 | €2,611 | -€757 | -22.5% |
| Trade debts | 44 | €60 | - | -€60 | |
| Suppliers | 440/4 | €60 | - | -€60 | |
| Taxes, remuneration and social security | 45 | €3,308 | €2,611 | -€697 | -21.1% |
| Taxes | 450/3 | €3,308 | €2,611 | -€697 | -21.1% |
| Accrued charges and deferred income | 492/3 | €1,675 | €1,730 | +€55 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,961 | €11,266 | +€305 | +2.8% |
| Other operating charges | 640/8 | €3,229 | €1,686 | -€1,543 | -47.8% |
| Gross operating margin | 9900 | €20,285 | €18,262 | -€2,023 | -10.0% |
| Operating profit (loss) | 9901 | €6,095 | €5,310 | -€784 | -12.9% |
| Financial income | 75/76B | €13 | €57 | +€44 | +331% |
| Recurring financial income | 75 | €13 | €57 | +€44 | +331% |
| Financial charges | 65/66B | €102 | €117 | +€15 | +15.1% |
| Recurring financial charges | 65 | €102 | €117 | +€15 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €6,007 | €5,251 | -€756 | -12.6% |
| Income taxes | 67/77 | €3,170 | €2,628 | -€542 | -17.1% |
| Profit (loss) for the period | 9904 | €2,837 | €2,623 | -€214 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,837 | €2,623 | -€214 | -7.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.