I.D.L.M.: 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.L.M.
Largest movements
- Receivables within one year +€16,324
up €16,324 (+78.5%), from €20,806 to €37,130
of which Other amounts receivable: +€12,498
- Deferred charges and accrued income +€9,051
up €9,051 (+261%), from €3,469 to €12,520
- Tangible fixed assets +€2,286
up €2,286 (+25.2%), from €9,065 to €11,351
of which Plant, machinery and equipment: +€3,470
- Reserves +€24,387
up €24,387 (+2,090%), from €1,167 to €25,554
of which Distributable reserves: +€24,387
- Tax, wage and social debts +€8,840
up €8,840 (+38.9%), from €22,715 to €31,555
of which Remuneration and social security: +€7,520
- Trade debts -€5,087
down €5,087 (-14.2%), from €35,797 to €30,710
- Advances received -€2,120
no longer reported in 2025 (was €2,120)
- Staff costs +€39,825
up €39,825 (+87.8%), from €45,376 to €85,201
- Gross operating margin +€36,574
up €36,574 (+38.7%), from €94,473 to €131,047
- Taxes +€8,415
up €8,415 (+410%), from €2,050 to €10,465
- Financial income +€2,219
up €2,219 (+4,351%), from €51 to €2,270
- Depreciation -€2,020
down €2,020 (-30.0%), from €6,732 to €4,712
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 | €64,847 | €91,651 | +€26,804 | +41.3% |
| Fixed assets | 21/28 | €9,065 | €11,351 | +€2,286 | +25.2% |
| Tangible fixed assets | 22/27 | €9,065 | €11,351 | +€2,286 | +25.2% |
| Plant, machinery and equipment | 23 | - | €3,470 | +€3,470 | |
| Furniture and vehicles | 24 | €2,435 | €3,461 | +€1,026 | +42.1% |
| Leasing and similar rights | 25 | €6,630 | €4,420 | -€2,210 | -33.3% |
| Current assets | 29/58 | €55,782 | €80,300 | +€24,518 | +44.0% |
| Stocks and contracts in progress | 3 | €2,206 | €2,260 | +€54 | +2.4% |
| Stocks | 30/36 | €2,206 | €2,260 | +€54 | +2.4% |
| Amounts receivable within one year | 40/41 | €20,806 | €37,130 | +€16,324 | +78.5% |
| Trade receivables | 40 | €9,145 | €12,971 | +€3,826 | +41.8% |
| Other amounts receivable | 41 | €11,661 | €24,159 | +€12,498 | +107% |
| Cash at bank and in hand | 54/58 | €29,301 | €28,390 | -€911 | -3.1% |
| Deferred charges and accrued income | 490/1 | €3,469 | €12,520 | +€9,051 | +261% |
| Total equity and liabilities | 10/49 | €64,847 | €91,651 | +€26,804 | +41.3% |
| Equity | 10/15 | €4,215 | €29,386 | +€25,171 | +597% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,167 | €25,554 | +€24,387 | +2,090% |
| Non-distributable reserves | 130/1 | €1,167 | €1,167 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,167 | €1,167 | = | 0.0% |
| Distributable reserves | 133 | - | €24,387 | +€24,387 | |
| Profit (loss) carried forward | 14 | -€15,552 | -€14,768 | +€784 | +5.0% |
| Amounts payable | 17/49 | €60,632 | €62,265 | +€1,633 | +2.7% |
| Amounts payable within one year | 42/48 | €60,632 | €62,265 | +€1,633 | +2.7% |
| Trade debts | 44 | €35,797 | €30,710 | -€5,087 | -14.2% |
| Suppliers | 440/4 | €35,797 | €30,710 | -€5,087 | -14.2% |
| Advances received on contracts in progress | 46 | €2,120 | - | -€2,120 | |
| Taxes, remuneration and social security | 45 | €22,715 | €31,555 | +€8,840 | +38.9% |
| Taxes | 450/3 | €15,422 | €16,742 | +€1,320 | +8.6% |
| Remuneration and social security | 454/9 | €7,293 | €14,813 | +€7,520 | +103% |
| Remuneration, social security and pensions | 62 | €45,376 | €85,201 | +€39,825 | +87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,732 | €4,712 | -€2,020 | -30.0% |
| Other operating charges | 640/8 | €1,809 | €1,603 | -€206 | -11.4% |
| Gross operating margin | 9900 | €94,473 | €131,047 | +€36,574 | +38.7% |
| Operating profit (loss) | 9901 | €40,556 | €39,531 | -€1,025 | -2.5% |
| Financial income | 75/76B | €51 | €2,270 | +€2,219 | +4,351% |
| Recurring financial income | 75 | €51 | €2,270 | +€2,219 | +4,351% |
| Financial charges | 65/66B | €6,934 | €6,165 | -€769 | -11.1% |
| Recurring financial charges | 65 | €6,934 | €6,165 | -€769 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €33,673 | €35,636 | +€1,963 | +5.8% |
| Income taxes | 67/77 | €2,050 | €10,465 | +€8,415 | +410% |
| Profit (loss) for the period | 9904 | €31,623 | €25,171 | -€6,452 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,623 | €25,171 | -€6,452 | -20.4% |
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 23 October 2026 via checked.be.