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 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€90,111
2024 · €59,264-€149,375
Equity
€707,129
2024 · €797,240-€90,111
Cash
€12,226
2024 · €14,126-€1,900
Balance sheet total
€1.4m
2024 · €1.5m-€88,704
Largest movements
Assets
- Receivables within one year -€79,834
down €79,834 (-5.7%), from €1.4m to €1.3m
of which Other amounts receivable: -€89,162
Equity and liabilities
- Reserves -€90,000
down €90,000 (-12.2%), from €734,980 to €644,980
of which Distributable reserves: -€90,000
- Tax, wage and social debts -€43,327
down €43,327 (-16.8%), from €257,564 to €214,237
of which Remuneration and social security: -€37,857
- Advances received +€33,434
new in 2025: €33,434
Income statement
- Turnover -€610,693
down €610,693 (-13.0%), from €4.7m to €4.1m
- Gross operating margin -€378,193
down €378,193 (-17.5%), from €2.2m to €1.8m
- Staff costs -€194,898
down €194,898 (-9.7%), from €2.0m to €1.8m
- Purchases and services -€125,223
down €125,223 (-4.9%), from €2.6m to €2.5m
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
€59,264
Gross operating margin
-€378,193
Staff costs
+€194,898
Depreciation
+€1,354
Write-downs
-€16,797
Other operating charges
+€10,450
Other operating items
-€628
Financial income
-€5,368
Financial charges
+€7,152
Taxes
+€37,755
Result 2025
-€90,111
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€1,612
Investment
-€289
Financing
€0
Cash 2024
€14,126
From operations (derived)
-€1,612
Net result for the year
-€90,111
Depreciation
+€8,186
Receivables within one year
+€79,834
Deferred charges and accrued income
-€927
Provisions
+€1,286
Trade debts
+€13,623
Tax, wage and social debts
-€43,327
Advances received
+€33,434
Accrued charges and deferred income
-€3,608
Investment (derived)
-€289
Investment in fixed assets (net)
-€289
Cash 2025
€12,226
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,458,183 | €1,369,479 | -€88,704 | -6.1% |
| Fixed assets | 21/28 | €17,274 | €9,377 | -€7,897 | -45.7% |
| Tangible fixed assets | 22/27 | €17,274 | €9,377 | -€7,897 | -45.7% |
| Plant, machinery and equipment | 23 | €17,274 | €9,377 | -€7,897 | -45.7% |
| Current assets | 29/58 | €1,440,909 | €1,360,102 | -€80,808 | -5.6% |
| Amounts receivable within one year | 40/41 | €1,393,493 | €1,313,659 | -€79,834 | -5.7% |
| Trade receivables | 40 | €733,421 | €742,749 | +€9,328 | +1.3% |
| Other amounts receivable | 41 | €660,072 | €570,910 | -€89,162 | -13.5% |
| Cash at bank and in hand | 54/58 | €14,126 | €12,226 | -€1,900 | -13.5% |
| Deferred charges and accrued income | 490/1 | €33,290 | €34,217 | +€927 | +2.8% |
| Total equity and liabilities | 10/49 | €1,458,183 | €1,369,479 | -€88,704 | -6.1% |
| Equity | 10/15 | €797,240 | €707,129 | -€90,111 | -11.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €734,980 | €644,980 | -€90,000 | -12.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,780 | €75,780 | = | 0.0% |
| Distributable reserves | 133 | €653,000 | €563,000 | -€90,000 | -13.8% |
| Profit (loss) carried forward | 14 | €260 | €149 | -€111 | -42.8% |
| Provisions and deferred taxes | 16 | - | €1,286 | +€1,286 | |
| Provisions for liabilities and charges | 160/5 | - | €1,286 | +€1,286 | |
| Pensions and similar obligations | 160 | - | €1,286 | +€1,286 | |
| Amounts payable | 17/49 | €660,943 | €661,065 | +€121 | 0.0% |
| Amounts payable within one year | 42/48 | €657,335 | €661,065 | +€3,730 | +0.6% |
| Trade debts | 44 | €399,771 | €413,394 | +€13,623 | +3.4% |
| Suppliers | 440/4 | €399,771 | €413,394 | +€13,623 | +3.4% |
| Advances received on contracts in progress | 46 | - | €33,434 | +€33,434 | |
| Taxes, remuneration and social security | 45 | €257,564 | €214,237 | -€43,327 | -16.8% |
| Taxes | 450/3 | €31,560 | €26,090 | -€5,470 | -17.3% |
| Remuneration and social security | 454/9 | €226,004 | €188,148 | -€37,857 | -16.8% |
| Accrued charges and deferred income | 492/3 | €3,608 | - | -€3,608 | |
| Turnover | 70 | €4,708,587 | €4,097,894 | -€610,693 | -13.0% |
| Non-recurring operating income | 76A | €826 | €15,310 | +€14,483 | +1,752% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,576,966 | €2,451,743 | -€125,223 | -4.9% |
| Remuneration, social security and pensions | 62 | €2,000,416 | €1,805,518 | -€194,898 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,540 | €8,186 | -€1,354 | -14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€110 | €16,687 | +€16,797 | |
| Other operating charges | 640/8 | €17,363 | €6,913 | -€10,450 | -60.2% |
| Non-recurring operating charges | 66A | €742 | €1,370 | +€628 | +84.7% |
| Gross operating margin | 9900 | €2,159,503 | €1,781,311 | -€378,193 | -17.5% |
| Operating profit (loss) | 9901 | €131,553 | -€57,362 | -€188,915 | |
| Financial income | 75/76B | €10,922 | €5,554 | -€5,368 | -49.1% |
| Recurring financial income | 75 | €10,649 | €5,554 | -€5,095 | -47.8% |
| Non-recurring financial income | 76B | €273 | - | -€273 | |
| Financial charges | 65/66B | €44,994 | €37,842 | -€7,152 | -15.9% |
| Recurring financial charges | 65 | €44,994 | €37,842 | -€7,152 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €97,481 | -€89,650 | -€187,131 | |
| Income taxes | 67/77 | €38,217 | €462 | -€37,755 | -98.8% |
| Profit (loss) for the period | 9904 | €59,264 | -€90,111 | -€149,375 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,264 | -€90,111 | -€149,375 |
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 15 October 2026 via checked.be.