I.D.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.M.
Largest movements
- Current investments +€56,295
up €56,295 (+9.2%), from €612,006 to €668,301
- Cash +€21,830
up €21,830 (+51.2%), from €42,610 to €64,440
mainly Net result for the year (+€65,470) and Depreciation (+€9,251)
- Profit (loss) carried forward +€65,470
up €65,470 (+8.1%), from €804,862 to €870,332
- Gross operating margin +€8,728
up €8,728 (+9.8%), from €89,239 to €97,968
- Financial income -€5,090
down €5,090 (-36.0%), from €14,125 to €9,034
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 | €887,056 | €956,372 | +€69,316 | +7.8% |
| Fixed assets | 21/28 | €221,302 | €212,051 | -€9,251 | -4.2% |
| Tangible fixed assets | 22/27 | €221,302 | €212,051 | -€9,251 | -4.2% |
| Land and buildings | 22 | €221,302 | €212,051 | -€9,251 | -4.2% |
| Current assets | 29/58 | €665,754 | €744,321 | +€78,566 | +11.8% |
| Amounts receivable within one year | 40/41 | €9,324 | €9,727 | +€403 | +4.3% |
| Trade receivables | 40 | €9,324 | €9,727 | +€403 | +4.3% |
| Current investments | 50/53 | €612,006 | €668,301 | +€56,295 | +9.2% |
| Cash at bank and in hand | 54/58 | €42,610 | €64,440 | +€21,830 | +51.2% |
| Deferred charges and accrued income | 490/1 | €1,815 | €1,853 | +€38 | +2.1% |
| Total equity and liabilities | 10/49 | €887,056 | €956,372 | +€69,316 | +7.8% |
| Equity | 10/15 | €873,716 | €939,186 | +€65,470 | +7.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,881 | €6,881 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,881 | €6,881 | = | 0.0% |
| Legal reserve | 130 | €6,881 | €6,881 | = | 0.0% |
| Profit (loss) carried forward | 14 | €804,862 | €870,332 | +€65,470 | +8.1% |
| Amounts payable | 17/49 | €13,340 | €17,186 | +€3,846 | +28.8% |
| Amounts payable within one year | 42/48 | €6,625 | €10,312 | +€3,687 | +55.7% |
| Trade debts | 44 | €1,390 | €1,890 | +€500 | +35.9% |
| Suppliers | 440/4 | €1,390 | €1,890 | +€500 | +35.9% |
| Taxes, remuneration and social security | 45 | €5,234 | €8,422 | +€3,188 | +60.9% |
| Taxes | 450/3 | €5,234 | €8,422 | +€3,188 | +60.9% |
| Accrued charges and deferred income | 492/3 | €6,715 | €6,874 | +€158 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,696 | €9,251 | -€445 | -4.6% |
| Other operating charges | 640/8 | €10,125 | €10,426 | +€300 | +3.0% |
| Gross operating margin | 9900 | €89,239 | €97,968 | +€8,728 | +9.8% |
| Operating profit (loss) | 9901 | €69,418 | €78,292 | +€8,873 | +12.8% |
| Financial income | 75/76B | €14,125 | €9,034 | -€5,090 | -36.0% |
| Recurring financial income | 75 | €14,125 | €9,034 | -€5,090 | -36.0% |
| Financial charges | 65/66B | €56 | €32 | -€24 | -42.4% |
| Recurring financial charges | 65 | €56 | €32 | -€24 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €83,487 | €87,293 | +€3,807 | +4.6% |
| Income taxes | 67/77 | €20,872 | €21,823 | +€952 | +4.6% |
| Profit (loss) for the period | 9904 | €62,615 | €65,470 | +€2,855 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,615 | €65,470 | +€2,855 | +4.6% |
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 18 October 2026 via checked.be.