IdAct: 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.
IdAct
Largest movements
- Cash +€499,808
up €499,808 (+128%), from €389,950 to €889,758
mainly Current investments (+€400,000) and Net result for the year (+€258,383)
- Current investments -€400,000
down €400,000 (-100%), from €400,000 to €0
- Tangible fixed assets +€79,351
up €79,351 (+62.8%), from €126,313 to €205,664
of which Furniture and vehicles: +€83,632
- Other debts +€173,944
up €173,944 (+108%), from €160,497 to €334,441
- Tax, wage and social debts +€24,132
up €24,132 (+147%), from €16,373 to €40,506
- Reserves -€22,886
down €22,886 (-3.2%), from €706,143 to €683,256
- Gross operating margin +€21,149
up €21,149 (+5.9%), from €355,492 to €376,642
- Taxes +€8,954
up €8,954 (+8.5%), from €105,681 to €114,635
- Financial charges -€6,661
down €6,661 (-65.9%), from €10,113 to €3,452
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 | €923,675 | €1,099,131 | +€175,456 | +19.0% |
| Fixed assets | 21/28 | €126,313 | €205,664 | +€79,351 | +62.8% |
| Tangible fixed assets | 22/27 | €126,313 | €205,664 | +€79,351 | +62.8% |
| Land and buildings | 22 | €126,100 | €121,818 | -€4,281 | -3.4% |
| Furniture and vehicles | 24 | €213 | €83,846 | +€83,632 | +39,213% |
| Current assets | 29/58 | €797,362 | €893,467 | +€96,105 | +12.1% |
| Amounts receivable within one year | 40/41 | €270 | €127 | -€143 | -52.9% |
| Trade receivables | 40 | €270 | €0 | -€270 | -100% |
| Other amounts receivable | 41 | - | €127 | +€127 | |
| Current investments | 50/53 | €400,000 | €0 | -€400,000 | -100% |
| Cash at bank and in hand | 54/58 | €389,950 | €889,758 | +€499,808 | +128% |
| Deferred charges and accrued income | 490/1 | €7,142 | €3,581 | -€3,560 | -49.9% |
| Total equity and liabilities | 10/49 | €923,675 | €1,099,131 | +€175,456 | +19.0% |
| Equity | 10/15 | €732,551 | €708,805 | -€23,745 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €706,143 | €683,256 | -€22,886 | -3.2% |
| Distributable reserves | 133 | €706,143 | €683,256 | -€22,886 | -3.2% |
| Profit (loss) carried forward | 14 | €7,808 | €6,949 | -€859 | -11.0% |
| Amounts payable | 17/49 | €191,124 | €390,326 | +€199,201 | +104% |
| Amounts payable within one year | 42/48 | €181,285 | €387,251 | +€205,965 | +114% |
| Trade debts | 44 | €4,415 | €12,304 | +€7,890 | +179% |
| Suppliers | 440/4 | €4,415 | €12,304 | +€7,890 | +179% |
| Taxes, remuneration and social security | 45 | €16,373 | €40,506 | +€24,132 | +147% |
| Taxes | 450/3 | €16,373 | €40,506 | +€24,132 | +147% |
| Other amounts payable | 47/48 | €160,497 | €334,441 | +€173,944 | +108% |
| Accrued charges and deferred income | 492/3 | €9,839 | €3,075 | -€6,764 | -68.7% |
| Non-recurring operating income | 76A | - | €11,032 | +€11,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,565 | €7,092 | +€2,527 | +55.4% |
| Other operating charges | 640/8 | €1,106 | €1,502 | +€396 | +35.9% |
| Gross operating margin | 9900 | €355,492 | €376,642 | +€21,149 | +5.9% |
| Operating profit (loss) | 9901 | €349,822 | €368,048 | +€18,226 | +5.2% |
| Financial income | 75/76B | €5,885 | €8,421 | +€2,537 | +43.1% |
| Recurring financial income | 75 | €5,885 | €8,421 | +€2,537 | +43.1% |
| Financial charges | 65/66B | €10,113 | €3,452 | -€6,661 | -65.9% |
| Recurring financial charges | 65 | €10,113 | €3,452 | -€6,661 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | €345,594 | €373,018 | +€27,424 | +7.9% |
| Income taxes | 67/77 | €105,681 | €114,635 | +€8,954 | +8.5% |
| Profit (loss) for the period | 9904 | €239,912 | €258,383 | +€18,470 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €239,912 | €258,383 | +€18,470 | +7.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.