I.D.A.L.: 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.
I.D.A.L.
Largest movements
- Receivables within one year -€79,617
down €79,617 (-37.5%), from €212,464 to €132,846
of which Trade receivables: -€79,617
- Tangible fixed assets +€40,502
up €40,502 (+2,939%), from €1,378 to €41,880
- Cash +€23,085
up €23,085 (+114%), from €20,295 to €43,379
mainly Receivables within one year (+€79,617) and Other debts (+€32,204)
- Trade debts -€47,229
down €47,229 (-31.3%), from €150,746 to €103,517
- Reserves -€35,000
down €35,000 (-77.8%), from €45,000 to €10,000
- Other debts +€32,204
up €32,204 (+1,968%), from €1,636 to €33,840
- Debts after one year +€22,000
new in 2025: €22,000
- Tax, wage and social debts +€6,862
up €6,862 (+139%), from €4,947 to €11,808
- Other operating charges +€15,997
up €15,997 (+351%), from €4,559 to €20,556
- Gross operating margin +€14,986
up €14,986 (+89.3%), from €16,775 to €31,761
- Depreciation -€2,958
down €2,958 (-59.7%), from €4,956 to €1,998
- Taxes -€1,862
down €1,862 (-38.3%), from €4,863 to €3,001
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 | €236,167 | €221,120 | -€15,046 | -6.4% |
| Fixed assets | 21/28 | €2,582 | €43,084 | +€40,502 | +1,569% |
| Tangible fixed assets | 22/27 | €1,378 | €41,880 | +€40,502 | +2,939% |
| Furniture and vehicles | 24 | €1,378 | €41,880 | +€40,502 | +2,939% |
| Financial fixed assets | 28 | €1,204 | €1,204 | = | 0.0% |
| Current assets | 29/58 | €233,585 | €178,036 | -€55,549 | -23.8% |
| Amounts receivable within one year | 40/41 | €212,464 | €132,846 | -€79,617 | -37.5% |
| Trade receivables | 40 | €208,428 | €128,810 | -€79,617 | -38.2% |
| Other amounts receivable | 41 | €4,036 | €4,036 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,295 | €43,379 | +€23,085 | +114% |
| Deferred charges and accrued income | 490/1 | €826 | €1,811 | +€984 | +119% |
| Total equity and liabilities | 10/49 | €236,167 | €221,120 | -€15,046 | -6.4% |
| Equity | 10/15 | €78,838 | €49,955 | -€28,883 | -36.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €45,000 | €10,000 | -€35,000 | -77.8% |
| Distributable reserves | 133 | €45,000 | €10,000 | -€35,000 | -77.8% |
| Profit (loss) carried forward | 14 | €33,738 | €39,855 | +€6,117 | +18.1% |
| Amounts payable | 17/49 | €157,329 | €171,165 | +€13,836 | +8.8% |
| Amounts payable after more than one year | 17 | - | €22,000 | +€22,000 | |
| Financial debts | 170/4 | - | €22,000 | +€22,000 | |
| Amounts payable within one year | 42/48 | €157,329 | €149,165 | -€8,164 | -5.2% |
| Trade debts | 44 | €150,746 | €103,517 | -€47,229 | -31.3% |
| Suppliers | 440/4 | €150,746 | €103,517 | -€47,229 | -31.3% |
| Taxes, remuneration and social security | 45 | €4,947 | €11,808 | +€6,862 | +139% |
| Taxes | 450/3 | €4,947 | €11,808 | +€6,862 | +139% |
| Other amounts payable | 47/48 | €1,636 | €33,840 | +€32,204 | +1,968% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,956 | €1,998 | -€2,958 | -59.7% |
| Other operating charges | 640/8 | €4,559 | €20,556 | +€15,997 | +351% |
| Gross operating margin | 9900 | €16,775 | €31,761 | +€14,986 | +89.3% |
| Operating profit (loss) | 9901 | €7,260 | €9,207 | +€1,948 | +26.8% |
| Financial income | 75/76B | €24 | €8 | -€16 | -66.6% |
| Recurring financial income | 75 | €24 | €8 | -€16 | -66.6% |
| Financial charges | 65/66B | €182 | €97 | -€85 | -46.8% |
| Recurring financial charges | 65 | €182 | €97 | -€85 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €7,102 | €9,119 | +€2,017 | +28.4% |
| Income taxes | 67/77 | €4,863 | €3,001 | -€1,862 | -38.3% |
| Profit (loss) for the period | 9904 | €2,239 | €6,117 | +€3,878 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €2,239 | €6,117 | +€3,878 | +173% |
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 25 October 2026 via checked.be.