I.D.M. CONSTRUCTION: 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. CONSTRUCTION
Largest movements
- Deferred charges and accrued income +€47,109
up €47,109 (+533%), from €8,844 to €55,953
- Receivables within one year +€30,040
up €30,040 (+28.5%), from €105,371 to €135,411
of which Trade receivables: +€20,620
- Tangible fixed assets -€10,281
down €10,281 (-85.9%), from €11,964 to €1,683
- Cash -€3,406
down €3,406 (-63.6%), from €5,356 to €1,951
mainly Deferred charges and accrued income (-€47,109) and Receivables within one year (-€30,040)
- Profit (loss) carried forward +€32,376
up €32,376 (+171%), from €18,894 to €51,270
- Trade debts +€28,650
up €28,650 (+32.5%), from €88,180 to €116,830
of which Bills of exchange payable: +€35,484
- Short-term financial debts +€2,497
new in 2025: €2,497
- Current portion of long-term debt -€2,424
no longer reported in 2025 (was €2,424)
- Tax, wage and social debts +€2,364
up €2,364 (+16.8%), from €14,076 to €16,440
of which Taxes: +€3,870
- Purchases and services -€11,738
down €11,738 (-4.2%), from €279,586 to €267,848
- Gross operating margin +€10,653
up €10,653 (+23.5%), from €45,297 to €55,950
- Turnover +€8,357
up €8,357 (+2.6%), from €315,442 to €323,799
- Taxes +€4,141
up €4,141 (+53.6%), from €7,724 to €11,865
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 | €131,635 | €195,098 | +€63,462 | +48.2% |
| Fixed assets | 21/28 | €12,064 | €1,783 | -€10,281 | -85.2% |
| Tangible fixed assets | 22/27 | €11,964 | €1,683 | -€10,281 | -85.9% |
| Furniture and vehicles | 24 | €11,964 | €1,683 | -€10,281 | -85.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €119,571 | €193,315 | +€73,743 | +61.7% |
| Amounts receivable within one year | 40/41 | €105,371 | €135,411 | +€30,040 | +28.5% |
| Trade receivables | 40 | €68,624 | €89,244 | +€20,620 | +30.0% |
| Other amounts receivable | 41 | €36,746 | €46,166 | +€9,420 | +25.6% |
| Cash at bank and in hand | 54/58 | €5,356 | €1,951 | -€3,406 | -63.6% |
| Deferred charges and accrued income | 490/1 | €8,844 | €55,953 | +€47,109 | +533% |
| Total equity and liabilities | 10/49 | €131,635 | €195,098 | +€63,462 | +48.2% |
| Equity | 10/15 | €26,954 | €59,330 | +€32,376 | +120% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €18,894 | €51,270 | +€32,376 | +171% |
| Amounts payable | 17/49 | €104,681 | €135,768 | +€31,087 | +29.7% |
| Amounts payable within one year | 42/48 | €104,681 | €135,768 | +€31,087 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €2,424 | - | -€2,424 | |
| Financial debts | 43 | - | €2,497 | +€2,497 | |
| Credit institutions | 430/8 | - | €2,497 | +€2,497 | |
| Trade debts | 44 | €88,180 | €116,830 | +€28,650 | +32.5% |
| Suppliers | 440/4 | €17,393 | €10,559 | -€6,834 | -39.3% |
| Bills of exchange payable | 441 | €70,788 | €106,272 | +€35,484 | +50.1% |
| Taxes, remuneration and social security | 45 | €14,076 | €16,440 | +€2,364 | +16.8% |
| Taxes | 450/3 | €7,630 | €11,500 | +€3,870 | +50.7% |
| Remuneration and social security | 454/9 | €6,446 | €4,940 | -€1,506 | -23.4% |
| Turnover | 70 | €315,442 | €323,799 | +€8,357 | +2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €279,586 | €267,848 | -€11,738 | -4.2% |
| Remuneration, social security and pensions | 62 | €2,227 | €22 | -€2,205 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,029 | €10,281 | +€252 | +2.5% |
| Other operating charges | 640/8 | €1,544 | €1,079 | -€466 | -30.1% |
| Gross operating margin | 9900 | €45,297 | €55,950 | +€10,653 | +23.5% |
| Operating profit (loss) | 9901 | €31,497 | €44,568 | +€13,071 | +41.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +33.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +33.3% |
| Financial charges | 65/66B | €507 | €328 | -€180 | -35.4% |
| Recurring financial charges | 65 | €507 | €328 | -€180 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €30,990 | €44,241 | +€13,251 | +42.8% |
| Income taxes | 67/77 | €7,724 | €11,865 | +€4,141 | +53.6% |
| Profit (loss) for the period | 9904 | €23,266 | €32,376 | +€9,110 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,266 | €32,376 | +€9,110 | +39.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.