I-DYLE CONSTRUCT: what changed
Two fiscal 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-DYLE CONSTRUCT
Largest movements
- Stocks and contracts -€1.8m
down €1.8m (-29.7%), from €6.1m to €4.3m
of which Stocks: -€1.6m
- Receivables within one year +€334,829
up €334,829 (+52.9%), from €632,569 to €967,399
of which Trade receivables: +€475,801
- Debts after one year -€1.9m
down €1.9m (-50.7%), from €3.8m to €1.9m
- Profit (loss) carried forward +€565,901
up €565,901, from -€405,263 to €160,638
- Advances received +€537,778
new in 2025: €537,778
- Trade debts -€513,098
down €513,098 (-63.2%), from €811,316 to €298,218
- Provisions -€450,000
no longer reported in 2025 (was €450,000)
- Provisions -€900,000
down €900,000, from €450,000 to -€450,000
- Gross operating margin +€192,031
up €192,031 (+130.3%), from €147,373 to €339,404
- Taxes +€56,456
up €56,456, from €0 to €56,456
- Financial charges +€35,772
up €35,772 (+30.8%), from €116,202 to €151,974
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,683,922 | €5,222,919 | -€1.5m | -21.9% |
| Current assets | 29/58 | €6,683,922 | €5,222,919 | -€1.5m | -21.9% |
| Stocks and contracts in progress | 3 | €6,051,353 | €4,255,520 | -€1.8m | -29.7% |
| Stocks | 30/36 | €5,827,489 | €4,255,520 | -€1.6m | -27.0% |
| Contracts in progress | 37 | €223,864 | €0 | -€223,864 | -100.0% |
| Amounts receivable within one year | 40/41 | €632,569 | €967,399 | +€334,829 | +52.9% |
| Trade receivables | 40 | €491,598 | €967,399 | +€475,801 | +96.8% |
| Other amounts receivable | 41 | €140,971 | €0 | -€140,971 | -100.0% |
| Total equity and liabilities | 10/49 | €6,683,922 | €5,222,919 | -€1.5m | -21.9% |
| Equity | 10/15 | €1,595,684 | €2,170,040 | +€574,356 | +36.0% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Capital | 10 | €2,000,000 | €2,000,000 | = | 0.0% |
| Issued capital | 100 | €2,000,000 | €2,000,000 | = | 0.0% |
| Reserves | 13 | €947 | €9,402 | +€8,455 | +892.9% |
| Non-distributable reserves | 130/1 | €947 | €9,402 | +€8,455 | +892.9% |
| Legal reserve | 130 | €947 | €9,402 | +€8,455 | +892.9% |
| Profit (loss) carried forward | 14 | -€405,263 | €160,638 | +€565,901 | |
| Provisions and deferred taxes | 16 | €450,000 | - | -€450,000 | |
| Provisions for liabilities and charges | 160/5 | €450,000 | - | -€450,000 | |
| Other liabilities and charges | 164/5 | €450,000 | - | -€450,000 | |
| Amounts payable | 17/49 | €4,638,239 | €3,052,879 | -€1.6m | -34.2% |
| Amounts payable after more than one year | 17 | €3,778,672 | €1,863,967 | -€1.9m | -50.7% |
| Financial debts | 170/4 | €3,778,672 | €1,863,967 | -€1.9m | -50.7% |
| Amounts payable within one year | 42/48 | €811,316 | €1,139,162 | +€327,846 | +40.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €811,316 | €298,218 | -€513,098 | -63.2% |
| Suppliers | 440/4 | €811,316 | €298,218 | -€513,098 | -63.2% |
| Advances received on contracts in progress | 46 | - | €537,778 | +€537,778 | |
| Taxes, remuneration and social security | 45 | - | €303,166 | +€303,166 | |
| Taxes | 450/3 | - | €303,166 | +€303,166 | |
| Accrued charges and deferred income | 492/3 | €48,250 | €49,750 | +€1,500 | +3.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €450,000 | -€450,000 | -€900,000 | |
| Other operating charges | 640/8 | €6,217 | €9,437 | +€3,220 | +51.8% |
| Gross operating margin | 9900 | €147,373 | €339,404 | +€192,031 | +130.3% |
| Operating profit (loss) | 9901 | -€308,844 | €779,967 | +€1.1m | |
| Financial income | 75/76B | €1,792 | €2,819 | +€1,027 | +57.3% |
| Recurring financial income | 75 | €1,792 | €2,819 | +€1,027 | +57.3% |
| Financial charges | 65/66B | €116,202 | €151,974 | +€35,772 | +30.8% |
| Recurring financial charges | 65 | €116,202 | €151,974 | +€35,772 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | -€423,254 | €630,813 | +€1.1m | |
| Income taxes | 67/77 | €0 | €56,456 | +€56,456 | |
| Profit (loss) for the period | 9904 | -€423,254 | €574,356 | +€997,610 | |
| Profit (loss) for the period to be appropriated | 9905 | -€423,254 | €574,356 | +€997,610 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.