IDAC: 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
IDAC
NACE 47.551, Retail sale of household furniture
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€270,045
2024 · -€251,483-€18,562
Equity
€952,053
2024 · €1.2m-€270,045
Cash
€202,260
2024 · €176,248+€26,013
Balance sheet total
€3.8m
2024 · €4.0m-€161,389
Largest movements
Assets
- Tangible fixed assets -€253,111
down €253,111 (-27.3%), from €925,902 to €672,791
of which Plant, machinery and equipment: -€248,288
- Stocks and contracts +€78,592
up €78,592 (+3.1%), from €2.5m to €2.6m
Equity and liabilities
- Profit (loss) carried forward -€270,045
down €270,045 (-1304.9%), from -€20,695 to -€290,741
- Trade debts +€183,580
up €183,580 (+17.4%), from €1.1m to €1.2m
- Advances received -€130,783
down €130,783 (-10.1%), from €1.3m to €1.2m
Income statement
- Goods and materials -€250,610
down €250,610 (-6.1%), from €4.1m to €3.8m
of which Purchases: -€175,673
- Services and other goods +€239,541
up €239,541 (+9.7%), from €2.5m to €2.7m
- Turnover -€84,436
down €84,436 (-1.0%), from €8.3m to €8.2m
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
-€251,483
Turnover
-€84,436
Other operating income
+€46,209
Goods and materials
+€250,610
Services and other goods
-€239,541
Staff costs
+€83,171
Depreciation
-€44,738
Write-downs
+€14,279
Provisions
-€37,120
Other operating charges
+€537
Other operating items
-€318
Financial income
-€685
Financial charges
+€3,938
Taxes
-€10,469
Result 2025
-€270,045
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.
From operations
+€68,773
Investment
-€36,105
Financing
-€6,656
Cash 2024
€176,248
From operations (derived)
+€68,773
Net result for the year
-€270,045
Depreciation
+€288,835
Stocks and contracts
-€78,592
Receivables within one year
-€16,121
Deferred charges and accrued income
+€29,384
Provisions
+€37,120
Trade debts
+€183,580
Tax, wage and social debts
-€2,012
Advances received
-€130,783
Accrued charges and deferred income
+€27,408
Investment (derived)
-€36,105
Investment in fixed assets (net)
-€36,105
Financing
-€6,656
Debts after one year
-€6,874
Current portion of long-term debt
+€219
Cash 2025
€202,260
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,004,026 | €3,842,638 | -€161,389 | -4.0% |
| Fixed assets | 21/28 | €1,040,848 | €788,118 | -€252,730 | -24.3% |
| Tangible fixed assets | 22/27 | €925,902 | €672,791 | -€253,111 | -27.3% |
| Plant, machinery and equipment | 23 | €883,482 | €635,193 | -€248,288 | -28.1% |
| Furniture and vehicles | 24 | €15,926 | €19,052 | +€3,126 | +19.6% |
| Leasing and similar rights | 25 | €26,495 | €18,546 | -€7,948 | -30.0% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €114,945 | €115,326 | +€381 | +0.3% |
| Other financial fixed assets | 284/8 | €114,945 | €115,326 | +€381 | +0.3% |
| Shares | 284 | €595 | €595 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €114,351 | €114,731 | +€381 | +0.3% |
| Current assets | 29/58 | €2,963,178 | €3,054,520 | +€91,342 | +3.1% |
| Stocks and contracts in progress | 3 | €2,526,999 | €2,605,591 | +€78,592 | +3.1% |
| Stocks | 30/36 | €2,526,999 | €2,605,591 | +€78,592 | +3.1% |
| Goods purchased for resale | 34 | €2,526,999 | €2,605,591 | +€78,592 | +3.1% |
| Amounts receivable within one year | 40/41 | €14,077 | €30,197 | +€16,121 | +114.5% |
| Trade receivables | 40 | €14,077 | €30,191 | +€16,115 | +114.5% |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €176,248 | €202,260 | +€26,013 | +14.8% |
| Deferred charges and accrued income | 490/1 | €245,855 | €216,472 | -€29,384 | -12.0% |
| Total equity and liabilities | 10/49 | €4,004,026 | €3,842,638 | -€161,389 | -4.0% |
| Equity | 10/15 | €1,222,098 | €952,053 | -€270,045 | -22.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €742,793 | €742,793 | = | 0.0% |
| Non-distributable reserves | 130/1 | €49,639 | €49,639 | = | 0.0% |
| Legal reserve | 130 | €49,639 | €49,639 | = | 0.0% |
| Distributable reserves | 133 | €693,154 | €693,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,695 | -€290,741 | -€270,045 | -1304.9% |
| Provisions and deferred taxes | 16 | - | €37,120 | +€37,120 | |
| Provisions for liabilities and charges | 160/5 | - | €37,120 | +€37,120 | |
| Other liabilities and charges | 164/5 | - | €37,120 | +€37,120 | |
| Amounts payable | 17/49 | €2,781,928 | €2,853,465 | +€71,537 | +2.6% |
| Amounts payable after more than one year | 17 | €32,354 | €25,480 | -€6,874 | -21.2% |
| Financial debts | 170/4 | €22,354 | €15,480 | -€6,874 | -30.8% |
| Leasing and similar obligations | 172 | €22,354 | €15,480 | -€6,874 | -30.8% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,668,815 | €2,719,819 | +€51,003 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €6,656 | €6,874 | +€219 | +3.3% |
| Trade debts | 44 | €1,052,759 | €1,236,339 | +€183,580 | +17.4% |
| Suppliers | 440/4 | €1,052,759 | €1,236,339 | +€183,580 | +17.4% |
| Advances received on contracts in progress | 46 | €1,301,197 | €1,170,414 | -€130,783 | -10.1% |
| Taxes, remuneration and social security | 45 | €308,203 | €306,192 | -€2,012 | -0.7% |
| Taxes | 450/3 | €139,403 | €122,015 | -€17,387 | -12.5% |
| Remuneration and social security | 454/9 | €168,801 | €184,176 | +€15,375 | +9.1% |
| Accrued charges and deferred income | 492/3 | €80,759 | €108,167 | +€27,408 | +33.9% |
| Operating income | 70/76A | €8,687,182 | €8,648,955 | -€38,226 | -0.4% |
| Turnover | 70 | €8,320,216 | €8,235,780 | -€84,436 | -1.0% |
| Other operating income | 74 | €366,966 | €413,175 | +€46,209 | +12.6% |
| Operating charges | 60/66A | €8,878,508 | €8,851,628 | -€26,880 | -0.3% |
| Goods for resale, raw materials and consumables | 60 | €4,085,889 | €3,835,279 | -€250,610 | -6.1% |
| Purchases | 600/8 | €4,129,483 | €3,953,810 | -€175,673 | -4.3% |
| Change in stocks: decrease (increase) | 609 | -€43,594 | -€118,531 | -€74,937 | -171.9% |
| Services and other goods | 61 | €2,473,730 | €2,713,271 | +€239,541 | +9.7% |
| Remuneration, social security and pensions | 62 | €1,677,945 | €1,594,773 | -€83,171 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244,096 | €288,835 | +€44,738 | +18.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €340,433 | €326,154 | -€14,279 | -4.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €37,120 | +€37,120 | |
| Other operating charges | 640/8 | €56,415 | €55,879 | -€537 | -1.0% |
| Non-recurring operating charges | 66A | - | €318 | +€318 | |
| Operating profit (loss) | 9901 | -€191,326 | -€202,673 | -€11,346 | -5.9% |
| Financial income | 75/76B | €1,230 | €545 | -€685 | -55.7% |
| Recurring financial income | 75 | €1,230 | €545 | -€685 | -55.7% |
| Other financial income | 752/9 | €1,230 | €545 | -€685 | -55.7% |
| Financial charges | 65/66B | €45,423 | €41,485 | -€3,938 | -8.7% |
| Recurring financial charges | 65 | €45,423 | €41,485 | -€3,938 | -8.7% |
| Debt charges | 650 | €2,004 | €841 | -€1,163 | -58.0% |
| Other financial charges | 652/9 | €43,420 | €40,644 | -€2,775 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€235,520 | -€243,613 | -€8,093 | -3.4% |
| Income taxes | 67/77 | €15,963 | €26,432 | +€10,469 | +65.6% |
| Taxes | 670/3 | €30,483 | €26,432 | -€4,051 | -13.3% |
| Tax adjustments and reversals of tax provisions | 77 | €14,520 | - | -€14,520 | |
| Profit (loss) for the period | 9904 | -€251,483 | -€270,045 | -€18,562 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€251,483 | -€270,045 | -€18,562 | -7.4% |
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 12 October 2026 via checked.be.