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.
IDA
Largest movements
- Current investments +€85,000
new in 2025: €85,000
- Cash -€52,199
down €52,199 (-44.8%), from €116,574 to €64,375
mainly Current investments (-€85,000) and Tax, wage and social debts (-€14,248)
- Tangible fixed assets -€2,228
down €2,228 (-12.8%), from €17,385 to €15,157
of which Other tangible fixed assets: -€1,857
- Reserves +€42,445
up €42,445 (+44.5%), from €95,427 to €137,873
- Tax, wage and social debts -€14,248
down €14,248 (-41.6%), from €34,226 to €19,978
- Other debts +€1,681
up €1,681, from €0 to €1,681
- Gross operating margin +€1,310
up €1,310 (+2.4%), from €54,630 to €55,940
- Financial income +€928
new in 2025: €928
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
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 | €134,653 | €164,532 | +€29,879 | +22.2% |
| Fixed assets | 21/28 | €17,385 | €15,157 | -€2,228 | -12.8% |
| Tangible fixed assets | 22/27 | €17,385 | €15,157 | -€2,228 | -12.8% |
| Furniture and vehicles | 24 | €1,617 | €1,247 | -€370 | -22.9% |
| Other tangible fixed assets | 26 | €15,768 | €13,911 | -€1,857 | -11.8% |
| Current assets | 29/58 | €117,268 | €149,375 | +€32,107 | +27.4% |
| Amounts receivable within one year | 40/41 | €694 | €0 | -€694 | -100.0% |
| Other amounts receivable | 41 | €694 | €0 | -€694 | -100.0% |
| Current investments | 50/53 | - | €85,000 | +€85,000 | |
| Cash at bank and in hand | 54/58 | €116,574 | €64,375 | -€52,199 | -44.8% |
| Total equity and liabilities | 10/49 | €134,653 | €164,532 | +€29,879 | +22.2% |
| Equity | 10/15 | €100,427 | €142,873 | +€42,445 | +42.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €95,427 | €137,873 | +€42,445 | +44.5% |
| Distributable reserves | 133 | €95,427 | €137,873 | +€42,445 | +44.5% |
| Amounts payable | 17/49 | €34,226 | €21,659 | -€12,566 | -36.7% |
| Amounts payable within one year | 42/48 | €34,226 | €21,659 | -€12,566 | -36.7% |
| Taxes, remuneration and social security | 45 | €34,226 | €19,978 | -€14,248 | -41.6% |
| Taxes | 450/3 | €34,226 | €19,978 | -€14,248 | -41.6% |
| Other amounts payable | 47/48 | €0 | €1,681 | +€1,681 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,235 | €2,449 | +€214 | +9.6% |
| Other operating charges | 640/8 | €603 | €761 | +€158 | +26.3% |
| Gross operating margin | 9900 | €54,630 | €55,940 | +€1,310 | +2.4% |
| Operating profit (loss) | 9901 | €51,792 | €52,730 | +€938 | +1.8% |
| Financial income | 75/76B | - | €928 | +€928 | |
| Recurring financial income | 75 | - | €928 | +€928 | |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €51,652 | €53,518 | +€1,866 | +3.6% |
| Income taxes | 67/77 | €10,581 | €11,073 | +€491 | +4.6% |
| Profit (loss) for the period | 9904 | €41,071 | €42,445 | +€1,375 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,071 | €42,445 | +€1,375 | +3.3% |
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 9 October 2026 via checked.be.