The Next Big 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.
The Next Big Idea
Largest movements
- Tangible fixed assets -€33,572
down €33,572 (-11.0%), from €306,258 to €272,687
of which Furniture and vehicles: -€18,157
- Stocks and contracts -€10,960
down €10,960 (-25.7%), from €42,675 to €31,714
- Receivables within one year -€6,978
down €6,978 (-28.1%), from €24,860 to €17,882
of which Trade receivables: -€7,237
- Debts after one year -€23,783
down €23,783 (-8.9%), from €268,589 to €244,806
- Other debts -€19,056
down €19,056 (-32.0%), from €59,644 to €40,587
- Gross operating margin -€4,984
down €4,984 (-8.9%), from €56,059 to €51,074
- Depreciation +€1,982
up €1,982 (+5.4%), from €36,876 to €38,858
- Other operating charges -€703
down €703 (-22.8%), from €3,086 to €2,383
- Taxes +€593
up €593 (+160%), from €371 to €964
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 | €406,883 | €359,826 | -€47,056 | -11.6% |
| Fixed assets | 21/28 | €306,258 | €272,687 | -€33,572 | -11.0% |
| Tangible fixed assets | 22/27 | €306,258 | €272,687 | -€33,572 | -11.0% |
| Land and buildings | 22 | €191,674 | €179,336 | -€12,338 | -6.4% |
| Furniture and vehicles | 24 | €69,574 | €51,417 | -€18,157 | -26.1% |
| Other tangible fixed assets | 26 | €45,010 | €41,934 | -€3,076 | -6.8% |
| Current assets | 29/58 | €100,624 | €87,140 | -€13,485 | -13.4% |
| Stocks and contracts in progress | 3 | €42,675 | €31,714 | -€10,960 | -25.7% |
| Stocks | 30/36 | €42,675 | €31,714 | -€10,960 | -25.7% |
| Amounts receivable within one year | 40/41 | €24,860 | €17,882 | -€6,978 | -28.1% |
| Trade receivables | 40 | €21,277 | €14,040 | -€7,237 | -34.0% |
| Other amounts receivable | 41 | €3,583 | €3,843 | +€260 | +7.3% |
| Cash at bank and in hand | 54/58 | €32,052 | €35,078 | +€3,026 | +9.4% |
| Deferred charges and accrued income | 490/1 | €1,038 | €2,465 | +€1,427 | +138% |
| Total equity and liabilities | 10/49 | €406,883 | €359,826 | -€47,056 | -11.6% |
| Equity | 10/15 | €31,493 | €27,429 | -€4,063 | -12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,078 | €19,078 | = | 0.0% |
| Distributable reserves | 133 | €19,078 | €19,078 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,215 | €2,151 | -€4,063 | -65.4% |
| Amounts payable | 17/49 | €375,390 | €332,397 | -€42,993 | -11.5% |
| Amounts payable after more than one year | 17 | €268,589 | €244,806 | -€23,783 | -8.9% |
| Financial debts | 170/4 | €268,589 | €244,806 | -€23,783 | -8.9% |
| Amounts payable within one year | 42/48 | €106,801 | €87,591 | -€19,209 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €23,070 | €23,783 | +€714 | +3.1% |
| Trade debts | 44 | €8,245 | €9,322 | +€1,077 | +13.1% |
| Suppliers | 440/4 | €8,245 | €9,322 | +€1,077 | +13.1% |
| Taxes, remuneration and social security | 45 | €15,842 | €13,899 | -€1,944 | -12.3% |
| Taxes | 450/3 | €15,842 | €13,899 | -€1,944 | -12.3% |
| Other amounts payable | 47/48 | €59,644 | €40,587 | -€19,056 | -32.0% |
| Non-recurring operating income | 76A | €18,000 | - | -€18,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,876 | €38,858 | +€1,982 | +5.4% |
| Other operating charges | 640/8 | €3,086 | €2,383 | -€703 | -22.8% |
| Gross operating margin | 9900 | €56,059 | €51,074 | -€4,984 | -8.9% |
| Operating profit (loss) | 9901 | €16,098 | €9,833 | -€6,264 | -38.9% |
| Financial income | 75/76B | €16 | €2 | -€14 | -85.4% |
| Recurring financial income | 75 | €16 | €2 | -€14 | -85.4% |
| Financial charges | 65/66B | €10,673 | €10,935 | +€263 | +2.5% |
| Recurring financial charges | 65 | €10,673 | €10,935 | +€263 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €5,442 | -€1,099 | -€6,541 | |
| Income taxes | 67/77 | €371 | €964 | +€593 | +160% |
| Profit (loss) for the period | 9904 | €5,070 | -€2,063 | -€7,134 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,070 | -€2,063 | -€7,134 |
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 30 October 2026 via checked.be.