IDAH: what changed
Two fiscal 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.
IDAH
Largest movements
- Cash -€1,880
down €1,880 (-45.5%), from €4,134 to €2,254
mainly Net result for the year (-€6,800) and Tax, wage and social debts (-€831)
- Stocks and contracts -€1,687
down €1,687 (-33.5%), from €5,042 to €3,355
- Profit (loss) carried forward -€6,800
down €6,800 (-7.2%), from -€94,152 to -€100,952
- Other debts +€4,000
up €4,000 (+34.1%), from €11,715 to €15,715
- Tax, wage and social debts -€831
down €831 (-28.5%), from €2,919 to €2,089
- Gross operating margin -€1,877
down €1,877 (-44.1%), from -€4,255 to -€6,132
- Financial charges +€64
up €64 (+48.1%), from €134 to €198
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,779 | €8,212 | -€3,567 | -30.3% |
| Fixed assets | 21/28 | €2,603 | €2,603 | = | 0.0% |
| Financial fixed assets | 28 | €2,603 | €2,603 | = | 0.0% |
| Current assets | 29/58 | €9,176 | €5,609 | -€3,567 | -38.9% |
| Stocks and contracts in progress | 3 | €5,042 | €3,355 | -€1,687 | -33.5% |
| Stocks | 30/36 | €5,042 | €3,355 | -€1,687 | -33.5% |
| Cash at bank and in hand | 54/58 | €4,134 | €2,254 | -€1,880 | -45.5% |
| Total equity and liabilities | 10/49 | €11,779 | €8,212 | -€3,567 | -30.3% |
| Equity | 10/15 | -€3,989 | -€10,789 | -€6,800 | -170.5% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Capital | 10 | €90,000 | €90,000 | = | 0.0% |
| Issued capital | 100 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €163 | €163 | = | 0.0% |
| Distributable reserves | 133 | €163 | €163 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,152 | -€100,952 | -€6,800 | -7.2% |
| Amounts payable | 17/49 | €15,767 | €19,001 | +€3,234 | +20.5% |
| Amounts payable within one year | 42/48 | €15,767 | €19,001 | +€3,234 | +20.5% |
| Trade debts | 44 | €1,134 | €1,198 | +€64 | +5.7% |
| Suppliers | 440/4 | €1,134 | €1,198 | +€64 | +5.7% |
| Taxes, remuneration and social security | 45 | €2,919 | €2,089 | -€831 | -28.5% |
| Taxes | 450/3 | €2,919 | €2,089 | -€831 | -28.5% |
| Other amounts payable | 47/48 | €11,715 | €15,715 | +€4,000 | +34.1% |
| Other operating charges | 640/8 | €479 | €472 | -€7 | -1.5% |
| Gross operating margin | 9900 | -€4,255 | -€6,132 | -€1,877 | -44.1% |
| Operating profit (loss) | 9901 | -€4,734 | -€6,604 | -€1,870 | -39.5% |
| Financial income | 75/76B | €11 | €2 | -€9 | -78.9% |
| Recurring financial income | 75 | €11 | €2 | -€9 | -78.9% |
| Financial charges | 65/66B | €134 | €198 | +€64 | +48.1% |
| Recurring financial charges | 65 | €134 | €198 | +€64 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,857 | -€6,800 | -€1,943 | -40.0% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€4,859 | -€6,800 | -€1,942 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,859 | -€6,800 | -€1,942 | -40.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.