IDA Y PINGALA: what changed
IDA Y PINGALA
Largest movements
- Receivables within one year -€8,755
down €8,755 (-87.5%), from €10,006 to €1,251
of which Trade receivables: -€10,006
- Cash -€265
down €265 (-31.1%), from €853 to €587
mainly Tax, wage and social debts (-€13,267) and Trade debts (-€9,447)
- Tax, wage and social debts -€13,267
down €13,267 (-91.6%), from €14,490 to €1,223
- Trade debts -€9,447
down €9,447 (-97.6%), from €9,684 to €237
- Profit (loss) carried forward +€8,492
up €8,492 (+32.5%), from -€26,135 to -€17,643
- Advances received +€8,399
new in 2025: €8,399
- Other debts -€3,112
down €3,112 (-27.5%), from €11,320 to €8,208
- Gross operating margin -€6,502
down €6,502 (-40.7%), from €15,985 to €9,483
- Financial charges +€387
up €387 (+69.1%), from €560 to €947
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,859 | €1,924 | -€8,935 | -82.3% |
| Current assets | 29/58 | €10,859 | €1,924 | -€8,935 | -82.3% |
| Amounts receivable within one year | 40/41 | €10,006 | €1,251 | -€8,755 | -87.5% |
| Trade receivables | 40 | €10,006 | €0 | -€10,006 | -100% |
| Other amounts receivable | 41 | €0 | €1,251 | +€1,251 | |
| Current investments | 50/53 | €0 | €86 | +€86 | +213,825% |
| Cash at bank and in hand | 54/58 | €853 | €587 | -€265 | -31.1% |
| Total equity and liabilities | 10/49 | €10,859 | €1,924 | -€8,935 | -82.3% |
| Equity | 10/15 | -€24,635 | -€16,143 | +€8,492 | +34.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,135 | -€17,643 | +€8,492 | +32.5% |
| Amounts payable | 17/49 | €35,494 | €18,067 | -€17,427 | -49.1% |
| Amounts payable within one year | 42/48 | €35,494 | €18,067 | -€17,427 | -49.1% |
| Trade debts | 44 | €9,684 | €237 | -€9,447 | -97.6% |
| Suppliers | 440/4 | €9,684 | €237 | -€9,447 | -97.6% |
| Advances received on contracts in progress | 46 | - | €8,399 | +€8,399 | |
| Taxes, remuneration and social security | 45 | €14,490 | €1,223 | -€13,267 | -91.6% |
| Taxes | 450/3 | €14,490 | €1,223 | -€13,267 | -91.6% |
| Other amounts payable | 47/48 | €11,320 | €8,208 | -€3,112 | -27.5% |
| Other operating charges | 640/8 | €291 | €159 | -€132 | -45.4% |
| Gross operating margin | 9900 | €15,985 | €9,483 | -€6,502 | -40.7% |
| Operating profit (loss) | 9901 | €15,695 | €9,324 | -€6,371 | -40.6% |
| Financial income | 75/76B | €2 | €114 | +€112 | +5,484% |
| Recurring financial income | 75 | €2 | €114 | +€112 | +5,484% |
| Financial charges | 65/66B | €560 | €947 | +€387 | +69.1% |
| Recurring financial charges | 65 | €560 | €947 | +€387 | +69.1% |
| Profit (loss) for the period before taxes | 9903 | €15,137 | €8,492 | -€6,645 | -43.9% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €15,137 | €8,490 | -€6,647 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,137 | €8,490 | -€6,647 | -43.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.