I.D.B.: 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.
I.D.B.
Largest movements
- Tangible fixed assets -€45,822
down €45,822 (-8.0%), from €575,067 to €529,246
of which Land and buildings: -€24,827
- Cash +€27,680
up €27,680 (+9.9%), from €280,633 to €308,313
mainly Net result for the year (+€49,895) and Depreciation (+€47,015)
- Receivables within one year +€19,005
up €19,005 (+18.9%), from €100,791 to €119,796
of which Trade receivables: +€19,215
- Reserves +€49,895
up €49,895 (+13.5%), from €370,786 to €420,681
of which Distributable reserves: +€49,895
- Debts after one year -€47,694
down €47,694 (-11.4%), from €417,467 to €369,774
- Tax, wage and social debts +€19,039
up €19,039 (+42.9%), from €44,377 to €63,416
of which Taxes: +€15,592
- Other debts -€11,897
down €11,897 (-28.4%), from €41,935 to €30,037
- Gross operating margin -€79,367
down €79,367 (-17.0%), from €468,188 to €388,821
- Write-downs -€66,283
new in 2025: -€66,283
- Other operating charges +€65,937
up €65,937 (+1916.7%), from €3,440 to €69,377
- Staff costs -€24,056
down €24,056 (-8.8%), from €273,488 to €249,432
- Taxes -€18,019
down €18,019 (-43.1%), from €41,784 to €23,765
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 | €972,372 | €968,210 | -€4,162 | -0.4% |
| Fixed assets | 21/28 | €575,067 | €529,246 | -€45,822 | -8.0% |
| Tangible fixed assets | 22/27 | €575,067 | €529,246 | -€45,822 | -8.0% |
| Land and buildings | 22 | €513,870 | €489,043 | -€24,827 | -4.8% |
| Plant, machinery and equipment | 23 | €167 | €1,094 | +€927 | +554.2% |
| Furniture and vehicles | 24 | €61,031 | €39,110 | -€21,921 | -35.9% |
| Current assets | 29/58 | €397,304 | €438,964 | +€41,660 | +10.5% |
| Amounts receivable within one year | 40/41 | €100,791 | €119,796 | +€19,005 | +18.9% |
| Trade receivables | 40 | €100,448 | €119,664 | +€19,215 | +19.1% |
| Other amounts receivable | 41 | €342 | €132 | -€210 | -61.4% |
| Cash at bank and in hand | 54/58 | €280,633 | €308,313 | +€27,680 | +9.9% |
| Deferred charges and accrued income | 490/1 | €15,881 | €10,855 | -€5,025 | -31.6% |
| Total equity and liabilities | 10/49 | €972,372 | €968,210 | -€4,162 | -0.4% |
| Equity | 10/15 | €385,046 | €434,941 | +€49,895 | +13.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €370,786 | €420,681 | +€49,895 | +13.5% |
| Tax-exempt reserves | 132 | €5,394 | €5,394 | = | 0.0% |
| Distributable reserves | 133 | €365,392 | €415,286 | +€49,895 | +13.7% |
| Amounts payable | 17/49 | €587,326 | €533,270 | -€54,056 | -9.2% |
| Amounts payable after more than one year | 17 | €417,467 | €369,774 | -€47,694 | -11.4% |
| Financial debts | 170/4 | €417,467 | €369,774 | -€47,694 | -11.4% |
| Amounts payable within one year | 42/48 | €169,858 | €163,496 | -€6,362 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €54,151 | €51,027 | -€3,124 | -5.8% |
| Trade debts | 44 | €25,636 | €19,016 | -€6,620 | -25.8% |
| Suppliers | 440/4 | €25,636 | €19,016 | -€6,620 | -25.8% |
| Advances received on contracts in progress | 46 | €3,760 | - | -€3,760 | |
| Taxes, remuneration and social security | 45 | €44,377 | €63,416 | +€19,039 | +42.9% |
| Taxes | 450/3 | €10,288 | €25,880 | +€15,592 | +151.6% |
| Remuneration and social security | 454/9 | €34,089 | €37,536 | +€3,447 | +10.1% |
| Other amounts payable | 47/48 | €41,935 | €30,037 | -€11,897 | -28.4% |
| Non-recurring operating income | 76A | €7,663 | €8,099 | +€435 | +5.7% |
| Remuneration, social security and pensions | 62 | €273,488 | €249,432 | -€24,056 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,214 | €47,015 | +€1,801 | +4.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€66,283 | -€66,283 | |
| Other operating charges | 640/8 | €3,440 | €69,377 | +€65,937 | +1916.7% |
| Gross operating margin | 9900 | €468,188 | €388,821 | -€79,367 | -17.0% |
| Operating profit (loss) | 9901 | €146,045 | €89,279 | -€56,766 | -38.9% |
| Financial income | 75/76B | €1,971 | €2,415 | +€444 | +22.5% |
| Recurring financial income | 75 | €1,943 | €2,333 | +€390 | +20.1% |
| Non-recurring financial income | 76B | €28 | €82 | +€54 | +193.0% |
| Financial charges | 65/66B | €17,786 | €18,035 | +€249 | +1.4% |
| Recurring financial charges | 65 | €17,754 | €15,746 | -€2,009 | -11.3% |
| Non-recurring financial charges | 66B | €32 | €2,290 | +€2,258 | +7033.2% |
| Profit (loss) for the period before taxes | 9903 | €130,230 | €73,659 | -€56,571 | -43.4% |
| Income taxes | 67/77 | €41,784 | €23,765 | -€18,019 | -43.1% |
| Profit (loss) for the period | 9904 | €88,446 | €49,895 | -€38,552 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €88,446 | €49,895 | -€38,552 | -43.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.