IDA: 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.
What changed
IDA
NACE 56.111, Full-service restaurants
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€354,239
2024 · €366,598-€12,359
Equity
€3.6m
2024 · €3.3m+€354,239
Cash
€3.0m
2024 · €2.7m+€302,693
Balance sheet total
€3.6m
2024 · €3.3m+€338,521
Largest movements
Assets
- Cash +€302,693
up €302,693 (+11.2%), from €2.7m to €3.0m
mainly Net result for the year (+€354,239) and Depreciation (+€26,277)
Equity and liabilities
- Reserves +€354,239
up €354,239 (+10.9%), from €3.2m to €3.6m
of which Distributable reserves: +€354,239
Income statement
- Financial income -€18,319
down €18,319 (-33.9%), from €53,970 to €35,650
- Taxes -€7,709
down €7,709 (-4.7%), from €165,104 to €157,395
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.
Result 2024
€366,598
Gross operating margin
+€5,470
Staff costs
-€2,354
Depreciation
-€4,953
Other operating charges
+€424
Financial income
-€18,319
Financial charges
-€336
Taxes
+€7,709
Result 2025
€354,239
Cash bridge derived
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.
From operations
+€338,879
Investment
-€36,186
Financing
€0
Cash 2024
€2.7m
From operations (derived)
+€338,879
Net result for the year
+€354,239
Depreciation
+€26,277
Smaller working-capital items
-€1,054
Receivables within one year
-€24,865
Trade debts
-€7,809
Tax, wage and social debts
-€9,362
Other debts
+€2,363
Accrued charges and deferred income
-€910
Investment (derived)
-€36,186
Investment in fixed assets (net)
-€36,186
Cash 2025
€3.0m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,309,116 | €3,647,637 | +€338,521 | +10.2% |
| Fixed assets | 21/28 | €99,005 | €108,913 | +€9,908 | +10.0% |
| Tangible fixed assets | 22/27 | €98,855 | €108,763 | +€9,908 | +10.0% |
| Land and buildings | 22 | €82,976 | €67,465 | -€15,511 | -18.7% |
| Plant, machinery and equipment | 23 | €15,879 | €11,418 | -€4,461 | -28.1% |
| Furniture and vehicles | 24 | - | €29,881 | +€29,881 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €3,210,111 | €3,538,724 | +€328,613 | +10.2% |
| Stocks and contracts in progress | 3 | €43,669 | €43,932 | +€263 | +0.6% |
| Stocks | 30/36 | €43,669 | €43,932 | +€263 | +0.6% |
| Amounts receivable within one year | 40/41 | €5,148 | €30,014 | +€24,865 | +483.0% |
| Trade receivables | 40 | €4,432 | €5,983 | +€1,550 | +35.0% |
| Other amounts receivable | 41 | €716 | €24,031 | +€23,315 | +3256.9% |
| Current investments | 50/53 | €458,159 | €458,159 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,702,596 | €3,005,289 | +€302,693 | +11.2% |
| Deferred charges and accrued income | 490/1 | €539 | €1,330 | +€791 | +146.7% |
| Total equity and liabilities | 10/49 | €3,309,116 | €3,647,637 | +€338,521 | +10.2% |
| Equity | 10/15 | €3,257,623 | €3,611,862 | +€354,239 | +10.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,239,031 | €3,593,270 | +€354,239 | +10.9% |
| Non-distributable reserves | 130/1 | €3,408 | €3,408 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,408 | €3,408 | = | 0.0% |
| Distributable reserves | 133 | €3,235,623 | €3,589,862 | +€354,239 | +10.9% |
| Amounts payable | 17/49 | €51,493 | €35,775 | -€15,718 | -30.5% |
| Amounts payable within one year | 42/48 | €49,351 | €34,544 | -€14,808 | -30.0% |
| Trade debts | 44 | €7,850 | €41 | -€7,809 | -99.5% |
| Suppliers | 440/4 | €7,850 | €41 | -€7,809 | -99.5% |
| Taxes, remuneration and social security | 45 | €21,329 | €11,967 | -€9,362 | -43.9% |
| Taxes | 450/3 | €14,121 | €2,855 | -€11,266 | -79.8% |
| Remuneration and social security | 454/9 | €7,208 | €9,112 | +€1,904 | +26.4% |
| Other amounts payable | 47/48 | €20,173 | €22,535 | +€2,363 | +11.7% |
| Accrued charges and deferred income | 492/3 | €2,141 | €1,231 | -€910 | -42.5% |
| Non-recurring operating income | 76A | - | €3,167 | +€3,167 | |
| Remuneration, social security and pensions | 62 | €70,222 | €72,576 | +€2,354 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,325 | €26,277 | +€4,953 | +23.2% |
| Other operating charges | 640/8 | €4,972 | €4,549 | -€424 | -8.5% |
| Gross operating margin | 9900 | €580,324 | €585,794 | +€5,470 | +0.9% |
| Operating profit (loss) | 9901 | €483,804 | €482,391 | -€1,413 | -0.3% |
| Financial income | 75/76B | €53,970 | €35,650 | -€18,319 | -33.9% |
| Recurring financial income | 75 | €53,970 | €35,650 | -€18,319 | -33.9% |
| Financial charges | 65/66B | €6,072 | €6,408 | +€336 | +5.5% |
| Recurring financial charges | 65 | €6,072 | €6,408 | +€336 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €531,702 | €511,634 | -€20,068 | -3.8% |
| Income taxes | 67/77 | €165,104 | €157,395 | -€7,709 | -4.7% |
| Profit (loss) for the period | 9904 | €366,598 | €354,239 | -€12,359 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €366,598 | €354,239 | -€12,359 | -3.4% |
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 10 October 2026 via checked.be.