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
- Tangible fixed assets -€18,545
down €18,545 (-4.7%), from €398,721 to €380,176
- Cash +€12,561
new in 2025: €12,561
mainly Other debts (+€36,652) and Depreciation (+€18,545)
- Other debts +€36,652
up €36,652 (+95.5%), from €38,395 to €75,047
- Debts after one year -€34,302
down €34,302 (-13.7%), from €249,476 to €215,174
- Tax, wage and social debts -€11,822
down €11,822 (-85.5%), from €13,820 to €1,998
- Gross operating margin +€5,673
up €5,673 (+15.6%), from €36,285 to €41,957
- Financial charges +€1,739
up €1,739 (+12.9%), from €13,496 to €15,235
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 | €403,566 | €394,654 | -€8,913 | -2.2% |
| Fixed assets | 21/28 | €398,721 | €380,176 | -€18,545 | -4.7% |
| Tangible fixed assets | 22/27 | €398,721 | €380,176 | -€18,545 | -4.7% |
| Land and buildings | 22 | €398,721 | €380,176 | -€18,545 | -4.7% |
| Current assets | 29/58 | €4,846 | €14,478 | +€9,632 | +199% |
| Amounts receivable within one year | 40/41 | €3,836 | €870 | -€2,966 | -77.3% |
| Other amounts receivable | 41 | €3,836 | €870 | -€2,966 | -77.3% |
| Cash at bank and in hand | 54/58 | - | €12,561 | +€12,561 | |
| Deferred charges and accrued income | 490/1 | €1,010 | €1,047 | +€38 | +3.7% |
| Total equity and liabilities | 10/49 | €403,566 | €394,654 | -€8,913 | -2.2% |
| Equity | 10/15 | €62,324 | €63,691 | +€1,367 | +2.2% |
| Contributions | 10/11 | €11,064 | €11,064 | = | 0.0% |
| Reserves | 13 | €35,507 | €36,807 | +€1,300 | +3.7% |
| Non-distributable reserves | 130/1 | €106 | €106 | = | 0.0% |
| Reserves not available under the articles | 1311 | €106 | €106 | = | 0.0% |
| Distributable reserves | 133 | €35,401 | €36,701 | +€1,300 | +3.7% |
| Profit (loss) carried forward | 14 | €15,753 | €15,820 | +€67 | +0.4% |
| Amounts payable | 17/49 | €341,242 | €330,962 | -€10,280 | -3.0% |
| Amounts payable after more than one year | 17 | €249,476 | €215,174 | -€34,302 | -13.7% |
| Financial debts | 170/4 | €249,476 | €215,174 | -€34,302 | -13.7% |
| Amounts payable within one year | 42/48 | €90,101 | €112,794 | +€22,692 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €37,887 | €34,302 | -€3,585 | -9.5% |
| Trade debts | 44 | - | €1,447 | +€1,447 | |
| Suppliers | 440/4 | - | €1,447 | +€1,447 | |
| Taxes, remuneration and social security | 45 | €13,820 | €1,998 | -€11,822 | -85.5% |
| Taxes | 450/3 | €13,820 | €1,998 | -€11,822 | -85.5% |
| Other amounts payable | 47/48 | €38,395 | €75,047 | +€36,652 | +95.5% |
| Accrued charges and deferred income | 492/3 | €1,665 | €2,995 | +€1,330 | +79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,736 | €18,545 | -€191 | -1.0% |
| Other operating charges | 640/8 | €6,477 | €6,680 | +€203 | +3.1% |
| Gross operating margin | 9900 | €36,285 | €41,957 | +€5,673 | +15.6% |
| Operating profit (loss) | 9901 | €11,072 | €16,732 | +€5,660 | +51.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €13,496 | €15,235 | +€1,739 | +12.9% |
| Recurring financial charges | 65 | €13,496 | €15,235 | +€1,739 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,423 | €1,497 | +€3,920 | |
| Income taxes | 67/77 | - | €130 | +€130 | |
| Profit (loss) for the period | 9904 | -€2,423 | €1,367 | +€3,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,423 | €1,367 | +€3,790 |
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 1 November 2026 via checked.be.