IDAIA: 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.
IDAIA
Largest movements
- Cash -€49,519
down €49,519 (-97.5%), from €50,789 to €1,270
mainly Debts after one year (-€48,142) and Receivables within one year (-€35,755)
- Receivables within one year +€35,755
up €35,755 (+216%), from €16,532 to €52,286
of which Other amounts receivable: +€38,175
- Tangible fixed assets -€7,943
down €7,943 (-3.3%), from €244,284 to €236,340
- Debts after one year -€48,142
down €48,142 (-22.4%), from €215,142 to €167,000
- Reserves +€32,596
up €32,596 (+93.6%), from €34,813 to €67,409
- Profit (loss) carried forward -€26,794
down €26,794 (-100%), from €26,794 to €0
- Other debts +€26,700
up €26,700 (+809%), from €3,300 to €30,000
- Trade debts -€7,408
down €7,408 (-100%), from €7,408 to €0
- Financial charges -€3,883
down €3,883 (-50.5%), from €7,690 to €3,807
- Taxes -€2,740
down €2,740 (-28.7%), from €9,532 to €6,792
- Depreciation -€2,162
down €2,162 (-21.4%), from €10,106 to €7,943
- Financial income -€758
down €758 (-100%), from €758 to €0
- Gross operating margin -€677
down €677 (-1.2%), from €56,781 to €56,104
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 | €312,020 | €290,332 | -€21,688 | -7.0% |
| Fixed assets | 21/28 | €244,284 | €236,340 | -€7,943 | -3.3% |
| Tangible fixed assets | 22/27 | €244,284 | €236,340 | -€7,943 | -3.3% |
| Land and buildings | 22 | €244,284 | €236,340 | -€7,943 | -3.3% |
| Current assets | 29/58 | €67,736 | €53,992 | -€13,744 | -20.3% |
| Amounts receivable within one year | 40/41 | €16,532 | €52,286 | +€35,755 | +216% |
| Trade receivables | 40 | €14,520 | €12,100 | -€2,420 | -16.7% |
| Other amounts receivable | 41 | €2,012 | €40,186 | +€38,175 | +1,898% |
| Cash at bank and in hand | 54/58 | €50,789 | €1,270 | -€49,519 | -97.5% |
| Deferred charges and accrued income | 490/1 | €416 | €436 | +€20 | +4.9% |
| Total equity and liabilities | 10/49 | €312,020 | €290,332 | -€21,688 | -7.0% |
| Equity | 10/15 | €80,457 | €86,259 | +€5,802 | +7.2% |
| Contributions | 10/11 | €18,850 | €18,850 | = | 0.0% |
| Reserves | 13 | €34,813 | €67,409 | +€32,596 | +93.6% |
| Distributable reserves | 133 | €34,813 | €67,409 | +€32,596 | +93.6% |
| Profit (loss) carried forward | 14 | €26,794 | €0 | -€26,794 | -100% |
| Amounts payable | 17/49 | €231,562 | €204,073 | -€27,490 | -11.9% |
| Amounts payable after more than one year | 17 | €215,142 | €167,000 | -€48,142 | -22.4% |
| Financial debts | 170/4 | €215,142 | €167,000 | -€48,142 | -22.4% |
| Amounts payable within one year | 42/48 | €16,421 | €33,580 | +€17,159 | +104% |
| Trade debts | 44 | €7,408 | €0 | -€7,408 | -100% |
| Suppliers | 440/4 | €7,408 | €0 | -€7,408 | -100% |
| Taxes, remuneration and social security | 45 | €5,713 | €3,580 | -€2,132 | -37.3% |
| Taxes | 450/3 | €5,713 | €3,580 | -€2,132 | -37.3% |
| Other amounts payable | 47/48 | €3,300 | €30,000 | +€26,700 | +809% |
| Accrued charges and deferred income | 492/3 | - | €3,493 | +€3,493 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,106 | €7,943 | -€2,162 | -21.4% |
| Other operating charges | 640/8 | €2,048 | €1,760 | -€288 | -14.1% |
| Gross operating margin | 9900 | €56,781 | €56,104 | -€677 | -1.2% |
| Operating profit (loss) | 9901 | €44,627 | €46,401 | +€1,774 | +4.0% |
| Financial income | 75/76B | €758 | €0 | -€758 | -100% |
| Recurring financial income | 75 | €758 | €0 | -€758 | -100% |
| Financial charges | 65/66B | €7,690 | €3,807 | -€3,883 | -50.5% |
| Recurring financial charges | 65 | €7,690 | €3,807 | -€3,883 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €37,695 | €42,594 | +€4,899 | +13.0% |
| Income taxes | 67/77 | €9,532 | €6,792 | -€2,740 | -28.7% |
| Profit (loss) for the period | 9904 | €28,163 | €35,802 | +€7,639 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,163 | €35,802 | +€7,639 | +27.1% |
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 30 October 2026 via checked.be.