IDA SQUARED: 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.
IDA SQUARED
Largest movements
- Cash +€778
up €778 (+15720.6%), from €5 to €783
mainly Other debts (+€11,857) and Investment in fixed assets (net) (+€105)
- Financial fixed assets -€105
down €105 (-100.0%), from €105 to €0
- Other debts +€11,857
up €11,857 (+97.2%), from €12,196 to €24,053
- Current portion of long-term debt -€7,623
down €7,623 (-91.6%), from €8,323 to €700
- Profit (loss) carried forward -€2,949
down €2,949 (-8.9%), from -€33,020 to -€35,969
- Tax, wage and social debts -€612
down €612 (-32.2%), from €1,900 to €1,289
- Financial charges +€1,252
up €1,252 (+273.4%), from €458 to €1,710
- Gross operating margin -€846
down €846 (-14384.2%), from -€6 to -€852
- Other operating charges +€387
up €387, from €0 to €387
- Taxes -€66
down €66 (-100.0%), from €66 to €0
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 | €110 | €783 | +€673 | +612.3% |
| Fixed assets | 21/28 | €105 | €0 | -€105 | -100.0% |
| Financial fixed assets | 28 | €105 | €0 | -€105 | -100.0% |
| Current assets | 29/58 | €5 | €783 | +€778 | +15720.6% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €5 | €783 | +€778 | +15720.6% |
| Total equity and liabilities | 10/49 | €110 | €783 | +€673 | +612.3% |
| Equity | 10/15 | -€23,020 | -€25,969 | -€2,949 | -12.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,020 | -€35,969 | -€2,949 | -8.9% |
| Amounts payable | 17/49 | €23,130 | €26,752 | +€3,622 | +15.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,130 | €26,752 | +€3,622 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €8,323 | €700 | -€7,623 | -91.6% |
| Trade debts | 44 | €711 | €711 | = | 0.0% |
| Suppliers | 440/4 | €711 | €711 | = | 0.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,900 | €1,289 | -€612 | -32.2% |
| Taxes | 450/3 | €1,900 | €1,289 | -€612 | -32.2% |
| Other amounts payable | 47/48 | €12,196 | €24,053 | +€11,857 | +97.2% |
| Other operating charges | 640/8 | €0 | €387 | +€387 | |
| Non-recurring operating charges | 66A | €47,200 | - | -€47,200 | |
| Gross operating margin | 9900 | -€6 | -€852 | -€846 | -14384.2% |
| Operating profit (loss) | 9901 | -€47,206 | -€1,239 | +€45,967 | +97.4% |
| Financial charges | 65/66B | €458 | €1,710 | +€1,252 | +273.4% |
| Recurring financial charges | 65 | €458 | €1,710 | +€1,252 | +273.4% |
| Profit (loss) for the period before taxes | 9903 | -€47,664 | -€2,949 | +€44,715 | +93.8% |
| Income taxes | 67/77 | €66 | €0 | -€66 | -100.0% |
| Profit (loss) for the period | 9904 | -€47,730 | -€2,949 | +€44,781 | +93.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,730 | -€2,949 | +€44,781 | +93.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.