IDAG: 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.
IDAG
Largest movements
- Financial fixed assets +€62,861
new in 2025: €62,861
- Receivables within one year -€55,411
down €55,411 (-94.3%), from €58,776 to €3,366
of which Other amounts receivable: -€57,322
- Current investments -€30,570
down €30,570 (-80.3%), from €38,070 to €7,500
- Cash -€12,505
down €12,505 (-96.8%), from €12,915 to €410
mainly Investment in fixed assets (net) (-€64,819) and Net result for the year (-€19,472)
- Deferred charges and accrued income -€1,330
down €1,330 (-23.4%), from €5,689 to €4,359
- Profit (loss) carried forward -€19,472
down €19,472 (-19.9%), from €98,027 to €78,555
- Tax, wage and social debts -€17,298
down €17,298 (-92.1%), from €18,789 to €1,492
- Trade debts -€1,461
down €1,461 (-97.4%), from €1,500 to €39
- Gross operating margin -€21,756
down €21,756, from €5,921 to -€15,835
- Taxes -€979
down €979 (-79.3%), from €1,235 to €256
- Financial charges -€544
down €544 (-76.9%), from €708 to €163
- Other operating charges -€186
down €186 (-46.6%), from €399 to €213
- Financial income +€160
up €160 (+229%), from €70 to €230
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 | €120,816 | €82,586 | -€38,231 | -31.6% |
| Fixed assets | 21/28 | €5,366 | €66,951 | +€61,585 | +1,148% |
| Tangible fixed assets | 22/27 | €5,366 | €4,090 | -€1,277 | -23.8% |
| Plant, machinery and equipment | 23 | - | €1,682 | +€1,682 | |
| Furniture and vehicles | 24 | €5,366 | €2,408 | -€2,959 | -55.1% |
| Financial fixed assets | 28 | - | €62,861 | +€62,861 | |
| Current assets | 29/58 | €115,450 | €15,635 | -€99,815 | -86.5% |
| Amounts receivable within one year | 40/41 | €58,776 | €3,366 | -€55,411 | -94.3% |
| Trade receivables | 40 | - | €1,912 | +€1,912 | |
| Other amounts receivable | 41 | €58,776 | €1,454 | -€57,322 | -97.5% |
| Current investments | 50/53 | €38,070 | €7,500 | -€30,570 | -80.3% |
| Cash at bank and in hand | 54/58 | €12,915 | €410 | -€12,505 | -96.8% |
| Deferred charges and accrued income | 490/1 | €5,689 | €4,359 | -€1,330 | -23.4% |
| Total equity and liabilities | 10/49 | €120,816 | €82,586 | -€38,231 | -31.6% |
| Equity | 10/15 | €100,527 | €81,055 | -€19,472 | -19.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,027 | €78,555 | -€19,472 | -19.9% |
| Amounts payable | 17/49 | €20,289 | €1,531 | -€18,759 | -92.5% |
| Amounts payable within one year | 42/48 | €20,289 | €1,531 | -€18,759 | -92.5% |
| Trade debts | 44 | €1,500 | €39 | -€1,461 | -97.4% |
| Suppliers | 440/4 | €1,500 | €39 | -€1,461 | -97.4% |
| Taxes, remuneration and social security | 45 | €18,789 | €1,492 | -€17,298 | -92.1% |
| Taxes | 450/3 | €18,789 | €1,492 | -€17,298 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,329 | €3,235 | -€95 | -2.9% |
| Other operating charges | 640/8 | €399 | €213 | -€186 | -46.6% |
| Gross operating margin | 9900 | €5,921 | -€15,835 | -€21,756 | |
| Operating profit (loss) | 9901 | €2,193 | -€19,283 | -€21,476 | |
| Financial income | 75/76B | €70 | €230 | +€160 | +229% |
| Recurring financial income | 75 | €70 | €230 | +€160 | +229% |
| Financial charges | 65/66B | €708 | €163 | -€544 | -76.9% |
| Recurring financial charges | 65 | €708 | €163 | -€544 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | €1,555 | -€19,216 | -€20,771 | |
| Income taxes | 67/77 | €1,235 | €256 | -€979 | -79.3% |
| Profit (loss) for the period | 9904 | €320 | -€19,472 | -€19,792 | |
| Profit (loss) for the period to be appropriated | 9905 | €320 | -€19,472 | -€19,792 |
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 18 October 2026 via checked.be.