IDAB: 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.
IDAB
Largest movements
- Cash +€15,978
up €15,978 (+1,027%), from €1,556 to €17,534
mainly Net result for the year (+€42,066) and Debts after one year (+€28,308)
- Tangible fixed assets -€12,476
down €12,476 (-4.8%), from €259,898 to €247,422
of which Land and buildings: -€8,392
- Receivables within one year +€7,227
up €7,227 (+10.1%), from €71,425 to €78,652
of which Trade receivables: +€7,227
- Debts after one year +€28,308
up €28,308 (+32.0%), from €88,461 to €116,769
- Reserves -€22,165
down €22,165 (-13.2%), from €167,994 to €145,830
- Tax, wage and social debts +€4,288
up €4,288 (+10.8%), from €39,604 to €43,892
of which Taxes: +€8,215
- Staff costs -€12,698
down €12,698 (-10.5%), from €120,606 to €107,907
- Gross operating margin +€12,197
up €12,197 (+6.5%), from €186,352 to €198,549
- Taxes +€9,007
up €9,007 (+68.7%), from €13,111 to €22,119
- Financial charges -€2,719
down €2,719 (-35.3%), from €7,708 to €4,988
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 | €332,879 | €343,609 | +€10,730 | +3.2% |
| Fixed assets | 21/28 | €259,898 | €247,422 | -€12,476 | -4.8% |
| Tangible fixed assets | 22/27 | €259,898 | €247,422 | -€12,476 | -4.8% |
| Land and buildings | 22 | €237,573 | €229,181 | -€8,392 | -3.5% |
| Plant, machinery and equipment | 23 | €3,781 | €2,482 | -€1,299 | -34.4% |
| Furniture and vehicles | 24 | €18,544 | €15,760 | -€2,784 | -15.0% |
| Current assets | 29/58 | €72,981 | €96,186 | +€23,205 | +31.8% |
| Amounts receivable within one year | 40/41 | €71,425 | €78,652 | +€7,227 | +10.1% |
| Trade receivables | 40 | €71,425 | €78,652 | +€7,227 | +10.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,556 | €17,534 | +€15,978 | +1,027% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €332,879 | €343,609 | +€10,730 | +3.2% |
| Equity | 10/15 | €180,494 | €158,330 | -€22,165 | -12.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €167,994 | €145,830 | -€22,165 | -13.2% |
| Distributable reserves | 133 | €167,994 | €145,830 | -€22,165 | -13.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €152,385 | €185,279 | +€32,894 | +21.6% |
| Amounts payable after more than one year | 17 | €88,461 | €116,769 | +€28,308 | +32.0% |
| Financial debts | 170/4 | €88,461 | €116,769 | +€28,308 | +32.0% |
| Amounts payable within one year | 42/48 | €61,666 | €66,968 | +€5,302 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €17,604 | €17,604 | = | 0.0% |
| Trade debts | 44 | €4,457 | €4,572 | +€114 | +2.6% |
| Suppliers | 440/4 | €4,457 | €4,572 | +€114 | +2.6% |
| Taxes, remuneration and social security | 45 | €39,604 | €43,892 | +€4,288 | +10.8% |
| Taxes | 450/3 | €25,061 | €33,276 | +€8,215 | +32.8% |
| Remuneration and social security | 454/9 | €14,543 | €10,616 | -€3,927 | -27.0% |
| Other amounts payable | 47/48 | €0 | €900 | +€900 | |
| Accrued charges and deferred income | 492/3 | €2,258 | €1,542 | -€716 | -31.7% |
| Remuneration, social security and pensions | 62 | €120,606 | €107,907 | -€12,698 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,067 | €12,476 | -€591 | -4.5% |
| Other operating charges | 640/8 | €9,101 | €8,997 | -€104 | -1.1% |
| Gross operating margin | 9900 | €186,352 | €198,549 | +€12,197 | +6.5% |
| Operating profit (loss) | 9901 | €43,578 | €69,169 | +€25,591 | +58.7% |
| Financial income | 75/76B | €2 | €4 | +€2 | +84.3% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +84.3% |
| Financial charges | 65/66B | €7,708 | €4,988 | -€2,719 | -35.3% |
| Recurring financial charges | 65 | €7,708 | €4,988 | -€2,719 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €35,873 | €64,185 | +€28,312 | +78.9% |
| Income taxes | 67/77 | €13,111 | €22,119 | +€9,007 | +68.7% |
| Profit (loss) for the period | 9904 | €22,762 | €42,066 | +€19,304 | +84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,762 | €42,066 | +€19,304 | +84.8% |
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 13 October 2026 via checked.be.