EXPLOITATIEMAATSCHAPPIJ IDP: 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.
EXPLOITATIEMAATSCHAPPIJ IDP
Largest movements
- Cash +€254,376
up €254,376 (+54.1%), from €469,982 to €724,358
mainly Current investments (+€200,000) and Depreciation (+€40,679)
- Current investments -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Tangible fixed assets -€16,920
down €16,920 (-21.2%), from €79,780 to €62,860
of which Furniture and vehicles: -€9,916
- Receivables within one year -€9,647
down €9,647 (-17.9%), from €53,818 to €44,171
of which Other amounts receivable: -€8,447
- Other debts -€74,609
down €74,609 (-33.1%), from €225,072 to €150,463
- Trade debts +€37,770
up €37,770 (+40.1%), from €94,182 to €131,951
- Advances received +€35,936
new in 2025: €35,936
- Reserves +€23,477
up €23,477 (+5.8%), from €404,271 to €427,748
of which Distributable reserves: +€22,917
- Other operating charges -€146,102
down €146,102 (-28.0%), from €522,381 to €376,279
- Staff costs +€73,953
up €73,953 (+17.0%), from €435,653 to €509,606
- Gross operating margin -€73,668
down €73,668 (-7.1%), from €1.0m to €961,206
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 | €828,047 | €856,043 | +€27,995 | +3.4% |
| Fixed assets | 21/28 | €79,780 | €62,860 | -€16,920 | -21.2% |
| Tangible fixed assets | 22/27 | €79,780 | €62,860 | -€16,920 | -21.2% |
| Plant, machinery and equipment | 23 | €57,215 | €50,211 | -€7,004 | -12.2% |
| Furniture and vehicles | 24 | €22,565 | €12,649 | -€9,916 | -43.9% |
| Current assets | 29/58 | €748,268 | €793,183 | +€44,915 | +6.0% |
| Stocks and contracts in progress | 3 | €14,094 | €12,055 | -€2,038 | -14.5% |
| Stocks | 30/36 | €14,094 | €12,055 | -€2,038 | -14.5% |
| Amounts receivable within one year | 40/41 | €53,818 | €44,171 | -€9,647 | -17.9% |
| Trade receivables | 40 | €24,497 | €23,296 | -€1,201 | -4.9% |
| Other amounts receivable | 41 | €29,321 | €20,874 | -€8,447 | -28.8% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €469,982 | €724,358 | +€254,376 | +54.1% |
| Deferred charges and accrued income | 490/1 | €10,375 | €12,599 | +€2,224 | +21.4% |
| Total equity and liabilities | 10/49 | €828,047 | €856,043 | +€27,995 | +3.4% |
| Equity | 10/15 | €422,821 | €446,298 | +€23,477 | +5.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €404,271 | €427,748 | +€23,477 | +5.8% |
| Non-distributable reserves | 130/1 | €1,295 | €1,855 | +€560 | +43.3% |
| Reserves not available under the articles | 1311 | €1,295 | €1,855 | +€560 | +43.3% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €327,976 | €350,893 | +€22,917 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €405,227 | €409,745 | +€4,518 | +1.1% |
| Amounts payable within one year | 42/48 | €396,450 | €394,979 | -€1,472 | -0.4% |
| Trade debts | 44 | €94,182 | €131,951 | +€37,770 | +40.1% |
| Suppliers | 440/4 | €94,182 | €131,951 | +€37,770 | +40.1% |
| Advances received on contracts in progress | 46 | - | €35,936 | +€35,936 | |
| Taxes, remuneration and social security | 45 | €77,197 | €76,628 | -€569 | -0.7% |
| Taxes | 450/3 | €3,257 | €8,914 | +€5,657 | +173.7% |
| Remuneration and social security | 454/9 | €73,940 | €67,714 | -€6,226 | -8.4% |
| Other amounts payable | 47/48 | €225,072 | €150,463 | -€74,609 | -33.1% |
| Accrued charges and deferred income | 492/3 | €8,776 | €14,766 | +€5,990 | +68.2% |
| Remuneration, social security and pensions | 62 | €435,653 | €509,606 | +€73,953 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,668 | €40,679 | +€4,010 | +10.9% |
| Other operating charges | 640/8 | €522,381 | €376,279 | -€146,102 | -28.0% |
| Non-recurring operating charges | 66A | €694 | €0 | -€694 | -100.0% |
| Gross operating margin | 9900 | €1,034,874 | €961,206 | -€73,668 | -7.1% |
| Operating profit (loss) | 9901 | €39,477 | €34,642 | -€4,835 | -12.2% |
| Financial income | 75/76B | €38 | €1,585 | +€1,546 | +4047.0% |
| Recurring financial income | 75 | €38 | €1,585 | +€1,546 | +4047.0% |
| Financial charges | 65/66B | €2,273 | €1,459 | -€815 | -35.8% |
| Recurring financial charges | 65 | €2,273 | €1,459 | -€815 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €37,242 | €34,768 | -€2,474 | -6.6% |
| Income taxes | 67/77 | €11,349 | €11,291 | -€58 | -0.5% |
| Profit (loss) for the period | 9904 | €25,894 | €23,477 | -€2,416 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,894 | €23,477 | -€2,416 | -9.3% |
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 6 October 2026 via checked.be.