I.D.K.: 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.K.
Largest movements
- Receivables within one year +€132,304
up €132,304 (+116.6%), from €113,481 to €245,785
of which Trade receivables: +€132,084
- Stocks and contracts -€9,753
down €9,753 (-100.0%), from €9,753 to €0
- Tangible fixed assets -€9,499
down €9,499 (-49.7%), from €19,130 to €9,631
of which Furniture and vehicles: -€8,877
- Cash -€5,807
down €5,807 (-2.6%), from €226,324 to €220,517
mainly Receivables within one year (-€132,304) and Other debts (-€1,202)
- Trade debts +€74,632
up €74,632 (+43.8%), from €170,255 to €244,886
- Accrued charges and deferred income +€26,140
up €26,140 (+35.6%), from €73,505 to €99,645
- Reserves +€8,861
up €8,861 (+9.9%), from €89,262 to €98,123
of which Distributable reserves: +€8,861
- Gross operating margin -€7,219
down €7,219 (-26.9%), from €26,813 to €19,594
- Financial charges -€3,926
down €3,926 (-98.2%), from €4,000 to €74
- Taxes -€765
down €765 (-22.2%), from €3,444 to €2,678
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 | €372,855 | €478,227 | +€105,372 | +28.3% |
| Fixed assets | 21/28 | €19,130 | €9,631 | -€9,499 | -49.7% |
| Tangible fixed assets | 22/27 | €19,130 | €9,631 | -€9,499 | -49.7% |
| Plant, machinery and equipment | 23 | €2,032 | €1,411 | -€622 | -30.6% |
| Furniture and vehicles | 24 | €17,098 | €8,221 | -€8,877 | -51.9% |
| Other tangible fixed assets | 26 | €0 | €0 | -€0 | -100.0% |
| Current assets | 29/58 | €353,725 | €468,596 | +€114,872 | +32.5% |
| Stocks and contracts in progress | 3 | €9,753 | €0 | -€9,753 | -100.0% |
| Contracts in progress | 37 | €9,753 | €0 | -€9,753 | -100.0% |
| Amounts receivable within one year | 40/41 | €113,481 | €245,785 | +€132,304 | +116.6% |
| Trade receivables | 40 | €106,967 | €239,051 | +€132,084 | +123.5% |
| Other amounts receivable | 41 | €6,514 | €6,734 | +€220 | +3.4% |
| Cash at bank and in hand | 54/58 | €226,324 | €220,517 | -€5,807 | -2.6% |
| Deferred charges and accrued income | 490/1 | €4,167 | €2,294 | -€1,873 | -44.9% |
| Total equity and liabilities | 10/49 | €372,855 | €478,227 | +€105,372 | +28.3% |
| Equity | 10/15 | €118,123 | €124,692 | +€6,569 | +5.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €89,262 | €98,123 | +€8,861 | +9.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €89,262 | €98,123 | +€8,861 | +9.9% |
| Profit (loss) carried forward | 14 | €8,861 | €6,569 | -€2,292 | -25.9% |
| Amounts payable | 17/49 | €254,732 | €353,536 | +€98,804 | +38.8% |
| Amounts payable within one year | 42/48 | €181,227 | €253,891 | +€72,664 | +40.1% |
| Trade debts | 44 | €170,255 | €244,886 | +€74,632 | +43.8% |
| Suppliers | 440/4 | €170,255 | €244,886 | +€74,632 | +43.8% |
| Taxes, remuneration and social security | 45 | €3,444 | €2,678 | -€765 | -22.2% |
| Taxes | 450/3 | €3,444 | €2,678 | -€765 | -22.2% |
| Other amounts payable | 47/48 | €7,529 | €6,327 | -€1,202 | -16.0% |
| Accrued charges and deferred income | 492/3 | €73,505 | €99,645 | +€26,140 | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,499 | €9,499 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,009 | €774 | -€235 | -23.3% |
| Gross operating margin | 9900 | €26,813 | €19,594 | -€7,219 | -26.9% |
| Operating profit (loss) | 9901 | €16,304 | €9,321 | -€6,984 | -42.8% |
| Financial charges | 65/66B | €4,000 | €74 | -€3,926 | -98.2% |
| Recurring financial charges | 65 | €4,000 | €74 | -€3,926 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | €12,305 | €9,247 | -€3,057 | -24.8% |
| Income taxes | 67/77 | €3,444 | €2,678 | -€765 | -22.2% |
| Profit (loss) for the period | 9904 | €8,861 | €6,569 | -€2,292 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,861 | €6,569 | -€2,292 | -25.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.