IDALYS: 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.
IDALYS
Largest movements
- Tangible fixed assets -€10,350
down €10,350 (-2.2%), from €466,310 to €455,960
- Deferred charges and accrued income +€8,349
new in 2025: €8,349
- Other debts +€102,778
up €102,778 (+422.9%), from €24,301 to €127,079
- Tax, wage and social debts -€61,885
no longer reported in 2025 (was €61,885)
- Trade debts -€35,625
down €35,625 (-98.3%), from €36,230 to €605
- Profit (loss) carried forward -€9,824
down €9,824 (-7.1%), from -€138,602 to -€148,426
- Taxes -€81,277
down €81,277, from €52,833 to -€28,444
- Gross operating margin +€19,720
up €19,720 (+67.8%), from -€29,077 to -€9,356
- Financial charges +€9,552
up €9,552 (+10376.2%), from €92 to €9,644
- Other operating charges +€4,061
up €4,061 (+63.7%), from €6,374 to €10,435
- Financial income +€1,518
new in 2025: €1,518
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,264 | €466,708 | -€4,556 | -1.0% |
| Fixed assets | 21/28 | €466,310 | €455,960 | -€10,350 | -2.2% |
| Tangible fixed assets | 22/27 | €466,310 | €455,960 | -€10,350 | -2.2% |
| Land and buildings | 22 | €466,310 | €455,960 | -€10,350 | -2.2% |
| Current assets | 29/58 | €4,954 | €10,748 | +€5,794 | +116.9% |
| Amounts receivable within one year | 40/41 | €4,954 | €2,399 | -€2,555 | -51.6% |
| Other amounts receivable | 41 | €4,954 | €2,399 | -€2,555 | -51.6% |
| Deferred charges and accrued income | 490/1 | - | €8,349 | +€8,349 | |
| Total equity and liabilities | 10/49 | €471,264 | €466,708 | -€4,556 | -1.0% |
| Equity | 10/15 | €348,848 | €339,024 | -€9,824 | -2.8% |
| Contributions | 10/11 | €440,000 | €440,000 | = | 0.0% |
| Reserves | 13 | €47,450 | €47,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,450 | €3,450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,450 | €3,450 | = | 0.0% |
| Distributable reserves | 133 | €44,000 | €44,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,602 | -€148,426 | -€9,824 | -7.1% |
| Amounts payable | 17/49 | €122,416 | €127,684 | +€5,267 | +4.3% |
| Amounts payable within one year | 42/48 | €122,416 | €127,684 | +€5,267 | +4.3% |
| Trade debts | 44 | €36,230 | €605 | -€35,625 | -98.3% |
| Suppliers | 440/4 | €36,230 | €605 | -€35,625 | -98.3% |
| Taxes, remuneration and social security | 45 | €61,885 | - | -€61,885 | |
| Taxes | 450/3 | €61,885 | - | -€61,885 | |
| Other amounts payable | 47/48 | €24,301 | €127,079 | +€102,778 | +422.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,350 | €10,350 | = | 0.0% |
| Other operating charges | 640/8 | €6,374 | €10,435 | +€4,061 | +63.7% |
| Gross operating margin | 9900 | -€29,077 | -€9,356 | +€19,720 | +67.8% |
| Operating profit (loss) | 9901 | -€45,801 | -€30,142 | +€15,659 | +34.2% |
| Financial income | 75/76B | - | €1,518 | +€1,518 | |
| Recurring financial income | 75 | - | €1,518 | +€1,518 | |
| Financial charges | 65/66B | €92 | €9,644 | +€9,552 | +10376.2% |
| Recurring financial charges | 65 | €92 | €9,644 | +€9,552 | +10376.2% |
| Profit (loss) for the period before taxes | 9903 | -€45,893 | -€38,268 | +€7,625 | +16.6% |
| Income taxes | 67/77 | €52,833 | -€28,444 | -€81,277 | |
| Profit (loss) for the period | 9904 | -€98,726 | -€9,824 | +€88,902 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€98,726 | -€9,824 | +€88,902 | +90.0% |
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 11 October 2026 via checked.be.