I.D.C.B.: 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.C.B.
Largest movements
- Financial fixed assets +€876,855
up €876,855 (+58.9%), from €1.5m to €2.4m
- Deferred charges and accrued income -€700,879
down €700,879 (-98.7%), from €710,263 to €9,385
- Receivables within one year +€425,615
up €425,615, from €0 to €425,615
- Cash +€166,841
up €166,841 (+127%), from €131,152 to €297,993
mainly Net result for the year (+€1.0m) and Deferred charges and accrued income (+€700,879)
- Current investments -€162,334
down €162,334 (-11.6%), from €1.4m to €1.2m
- Profit (loss) carried forward +€1.0m
up €1.0m (+31.4%), from -€3.2m to -€2.2m
- Accrued charges and deferred income -€162,136
down €162,136 (-51.0%), from €317,677 to €155,541
- Tax, wage and social debts -€127,293
down €127,293 (-32.3%), from €394,320 to €267,028
of which Taxes: -€126,389
- Other debts -€110,289
down €110,289 (-100%), from €110,289 to €0
- Financial charges -€3.2m
down €3.2m (-99.9%), from €3.2m to €2,019
of which Non-recurring financial charges: -€3.2m
- Financial income +€253,286
up €253,286 (+30.8%), from €822,785 to €1.1m
of which Non-recurring financial income: +€876,855
- Taxes -€170,943
down €170,943 (-78.1%), from €218,970 to €48,028
of which Taxes: -€170,972
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 | €3,732,308 | €4,338,406 | +€606,098 | +16.2% |
| Fixed assets | 21/28 | €1,489,409 | €2,366,264 | +€876,855 | +58.9% |
| Financial fixed assets | 28 | €1,489,409 | €2,366,264 | +€876,855 | +58.9% |
| Affiliated companies | 280/1 | €1,489,409 | €2,366,264 | +€876,855 | +58.9% |
| Participating interests | 280 | €1,489,409 | €2,366,264 | +€876,855 | +58.9% |
| Current assets | 29/58 | €2,242,899 | €1,972,142 | -€270,757 | -12.1% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €0 | €425,615 | +€425,615 | |
| Other amounts receivable | 41 | €0 | €425,615 | +€425,615 | |
| Current investments | 50/53 | €1,401,483 | €1,239,150 | -€162,334 | -11.6% |
| Other investments | 51/53 | €1,401,483 | €1,239,150 | -€162,334 | -11.6% |
| Cash at bank and in hand | 54/58 | €131,152 | €297,993 | +€166,841 | +127% |
| Deferred charges and accrued income | 490/1 | €710,263 | €9,385 | -€700,879 | -98.7% |
| Total equity and liabilities | 10/49 | €3,732,308 | €4,338,406 | +€606,098 | +16.2% |
| Equity | 10/15 | €2,909,813 | €3,915,730 | +€1.0m | +34.6% |
| Contributions | 10/11 | €4,383,600 | €4,383,600 | = | 0.0% |
| Reserves | 13 | €1,726,660 | €1,726,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,726,660 | €1,726,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,200,447 | -€2,194,530 | +€1.0m | +31.4% |
| Amounts payable | 17/49 | €822,495 | €422,676 | -€399,819 | -48.6% |
| Amounts payable within one year | 42/48 | €504,818 | €267,135 | -€237,683 | -47.1% |
| Financial debts | 43 | - | €107 | +€107 | |
| Credit institutions | 430/8 | - | €107 | +€107 | |
| Trade debts | 44 | €209 | €0 | -€209 | -100% |
| Suppliers | 440/4 | €209 | €0 | -€209 | -100% |
| Taxes, remuneration and social security | 45 | €394,320 | €267,028 | -€127,293 | -32.3% |
| Taxes | 450/3 | €393,417 | €267,028 | -€126,389 | -32.1% |
| Remuneration and social security | 454/9 | €904 | €0 | -€904 | -100% |
| Other amounts payable | 47/48 | €110,289 | €0 | -€110,289 | -100% |
| Accrued charges and deferred income | 492/3 | €317,677 | €155,541 | -€162,136 | -51.0% |
| Operating charges | 60/66A | €17,447 | €20,107 | +€2,660 | +15.2% |
| Services and other goods | 61 | €16,270 | €18,899 | +€2,629 | +16.2% |
| Other operating charges | 640/8 | €1,177 | €1,207 | +€31 | +2.6% |
| Operating profit (loss) | 9901 | -€17,447 | -€20,107 | -€2,660 | -15.2% |
| Financial income | 75/76B | €822,785 | €1,076,071 | +€253,286 | +30.8% |
| Recurring financial income | 75 | €822,785 | €199,216 | -€623,570 | -75.8% |
| Income from current assets | 751 | €822,785 | €199,216 | -€623,570 | -75.8% |
| Other financial income | 752/9 | €0 | €0 | = | 0.0% |
| Non-recurring financial income | 76B | €0 | €876,855 | +€876,855 | |
| Financial charges | 65/66B | €3,244,760 | €2,019 | -€3.2m | -99.9% |
| Recurring financial charges | 65 | €1,623 | €2,019 | +€395 | +24.4% |
| Other financial charges | 652/9 | €1,623 | €2,019 | +€395 | +24.4% |
| Non-recurring financial charges | 66B | €3,243,136 | €0 | -€3.2m | -100% |
| Profit (loss) for the period before taxes | 9903 | -€2,439,422 | €1,053,945 | +€3.5m | |
| Income taxes | 67/77 | €218,970 | €48,028 | -€170,943 | -78.1% |
| Taxes | 670/3 | €219,000 | €48,028 | -€170,972 | -78.1% |
| Tax adjustments and reversals of tax provisions | 77 | €30 | €0 | -€30 | -100% |
| Profit (loss) for the period | 9904 | -€2,658,392 | €1,005,917 | +€3.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,658,392 | €1,005,917 | +€3.7m |
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 14 October 2026 via checked.be.