IDA Risk Analysis: 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 Risk Analysis
Largest movements
- Cash +€33,836
up €33,836 (+52.5%), from €64,427 to €98,263
mainly Net result for the year (+€53,938) and Tax, wage and social debts (+€11,813)
- Current investments +€23,521
new in 2025: €23,521
- Receivables within one year +€6,874
up €6,874 (+42.6%), from €16,122 to €22,995
of which Other amounts receivable: +€5,606
- Reserves +€53,105
up €53,105 (+98.8%), from €53,760 to €106,866
- Tax, wage and social debts +€11,813
up €11,813 (+47.9%), from €24,664 to €36,477
of which Taxes: +€12,963
- Trade debts -€2,875
down €2,875 (-60.4%), from €4,763 to €1,888
- Gross operating margin +€25,319
up €25,319 (+53.5%), from €47,355 to €72,674
- Taxes +€5,230
up €5,230 (+48.5%), from €10,779 to €16,009
- Financial income +€1,118
up €1,118 (+109,580%), from €1 to €1,119
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 | €87,599 | €149,564 | +€61,964 | +70.7% |
| Fixed assets | 21/28 | €5,268 | €4,080 | -€1,188 | -22.6% |
| Tangible fixed assets | 22/27 | €5,268 | €4,080 | -€1,188 | -22.6% |
| Plant, machinery and equipment | 23 | €2,292 | €1,834 | -€459 | -20.0% |
| Furniture and vehicles | 24 | €2,976 | €2,247 | -€729 | -24.5% |
| Current assets | 29/58 | €82,331 | €145,484 | +€63,152 | +76.7% |
| Amounts receivable within one year | 40/41 | €16,122 | €22,995 | +€6,874 | +42.6% |
| Trade receivables | 40 | €16,122 | €17,390 | +€1,268 | +7.9% |
| Other amounts receivable | 41 | - | €5,606 | +€5,606 | |
| Current investments | 50/53 | - | €23,521 | +€23,521 | |
| Cash at bank and in hand | 54/58 | €64,427 | €98,263 | +€33,836 | +52.5% |
| Deferred charges and accrued income | 490/1 | €1,783 | €704 | -€1,079 | -60.5% |
| Total equity and liabilities | 10/49 | €87,599 | €149,564 | +€61,964 | +70.7% |
| Equity | 10/15 | €57,260 | €110,366 | +€53,105 | +92.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €53,760 | €106,866 | +€53,105 | +98.8% |
| Distributable reserves | 133 | €53,760 | €106,866 | +€53,105 | +98.8% |
| Amounts payable | 17/49 | €30,339 | €39,198 | +€8,859 | +29.2% |
| Amounts payable within one year | 42/48 | €30,339 | €39,198 | +€8,859 | +29.2% |
| Trade debts | 44 | €4,763 | €1,888 | -€2,875 | -60.4% |
| Suppliers | 440/4 | €4,763 | €1,888 | -€2,875 | -60.4% |
| Taxes, remuneration and social security | 45 | €24,664 | €36,477 | +€11,813 | +47.9% |
| Taxes | 450/3 | €22,884 | €35,847 | +€12,963 | +56.6% |
| Remuneration and social security | 454/9 | €1,780 | €630 | -€1,150 | -64.6% |
| Other amounts payable | 47/48 | €912 | €833 | -€79 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €627 | €1,188 | +€561 | +89.4% |
| Other operating charges | 640/8 | €765 | €1,198 | +€433 | +56.6% |
| Gross operating margin | 9900 | €47,355 | €72,674 | +€25,319 | +53.5% |
| Operating profit (loss) | 9901 | €45,963 | €70,288 | +€24,325 | +52.9% |
| Financial income | 75/76B | €1 | €1,119 | +€1,118 | +109,580% |
| Recurring financial income | 75 | €1 | €1,119 | +€1,118 | +109,580% |
| Financial charges | 65/66B | €1,072 | €1,460 | +€388 | +36.2% |
| Recurring financial charges | 65 | €1,072 | €1,460 | +€388 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €44,892 | €69,947 | +€25,055 | +55.8% |
| Income taxes | 67/77 | €10,779 | €16,009 | +€5,230 | +48.5% |
| Profit (loss) for the period | 9904 | €34,113 | €53,938 | +€19,825 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,113 | €53,938 | +€19,825 | +58.1% |
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 20 October 2026 via checked.be.