I.Dee: 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.Dee
Largest movements
- Cash +€37,770
up €37,770 (+68.0%), from €55,524 to €93,294
mainly Net result for the year (+€34,166) and Depreciation (+€12,060)
- Tangible fixed assets -€12,060
down €12,060 (-28.2%), from €42,709 to €30,649
of which Land and buildings: -€9,265
- Receivables within one year +€8,222
up €8,222 (+10.0%), from €82,312 to €90,534
of which Other amounts receivable: +€8,904
- Reserves +€30,000
up €30,000 (+20.7%), from €144,860 to €174,860
of which Distributable reserves: +€30,000
- Profit (loss) carried forward +€4,166
up €4,166 (+6.4%), from €64,891 to €69,057
- Gross operating margin +€29,845
up €29,845 (+79.2%), from €37,694 to €67,539
- Staff costs +€9,623
new in 2025: €9,623
- Taxes +€2,990
up €2,990 (+44.0%), from €6,798 to €9,788
- Depreciation +€796
up €796 (+7.1%), from €11,264 to €12,060
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 | €241,519 | €274,851 | +€33,332 | +13.8% |
| Fixed assets | 21/28 | €42,709 | €30,649 | -€12,060 | -28.2% |
| Tangible fixed assets | 22/27 | €42,709 | €30,649 | -€12,060 | -28.2% |
| Land and buildings | 22 | €33,916 | €24,651 | -€9,265 | -27.3% |
| Plant, machinery and equipment | 23 | €7,998 | €5,998 | -€2,000 | -25.0% |
| Furniture and vehicles | 24 | €795 | €0 | -€795 | -100% |
| Current assets | 29/58 | €198,810 | €244,202 | +€45,392 | +22.8% |
| Amounts receivable within one year | 40/41 | €82,312 | €90,534 | +€8,222 | +10.0% |
| Trade receivables | 40 | €15,503 | €14,821 | -€682 | -4.4% |
| Other amounts receivable | 41 | €66,809 | €75,713 | +€8,904 | +13.3% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,524 | €93,294 | +€37,770 | +68.0% |
| Deferred charges and accrued income | 490/1 | €974 | €374 | -€600 | -61.6% |
| Total equity and liabilities | 10/49 | €241,519 | €274,851 | +€33,332 | +13.8% |
| Equity | 10/15 | €222,151 | €256,317 | +€34,166 | +15.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | - | €12,400 | +€12,400 | |
| Issued capital | 100 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €144,860 | €174,860 | +€30,000 | +20.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €143,000 | €173,000 | +€30,000 | +21.0% |
| Profit (loss) carried forward | 14 | €64,891 | €69,057 | +€4,166 | +6.4% |
| Amounts payable | 17/49 | €19,368 | €18,534 | -€834 | -4.3% |
| Amounts payable within one year | 42/48 | €18,368 | €18,534 | +€166 | +0.9% |
| Trade debts | 44 | €3,351 | €1,161 | -€2,190 | -65.4% |
| Suppliers | 440/4 | €3,351 | €1,161 | -€2,190 | -65.4% |
| Taxes, remuneration and social security | 45 | €15,017 | €17,373 | +€2,356 | +15.7% |
| Taxes | 450/3 | €11,690 | €17,373 | +€5,683 | +48.6% |
| Remuneration and social security | 454/9 | €3,327 | - | -€3,327 | |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Non-recurring operating income | 76A | €9,201 | €15,526 | +€6,325 | +68.7% |
| Remuneration, social security and pensions | 62 | - | €9,623 | +€9,623 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,264 | €12,060 | +€796 | +7.1% |
| Other operating charges | 640/8 | €1,913 | €1,778 | -€135 | -7.1% |
| Gross operating margin | 9900 | €37,694 | €67,539 | +€29,845 | +79.2% |
| Operating profit (loss) | 9901 | €24,517 | €44,078 | +€19,561 | +79.8% |
| Financial charges | 65/66B | €164 | €124 | -€40 | -24.4% |
| Recurring financial charges | 65 | €164 | €124 | -€40 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €24,353 | €43,954 | +€19,601 | +80.5% |
| Income taxes | 67/77 | €6,798 | €9,788 | +€2,990 | +44.0% |
| Profit (loss) for the period | 9904 | €17,555 | €34,166 | +€16,611 | +94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,555 | €34,166 | +€16,611 | +94.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.