IDAO: 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.
IDAO
Largest movements
- Cash -€118,641
down €118,641 (-61.3%), from €193,384 to €74,743
mainly Contributions, distributions and other (-€166,000) and Investment in fixed assets (net) (-€61,372)
- Tangible fixed assets +€59,357
up €59,357 (+2,083%), from €2,849 to €62,206
of which Land and buildings: +€58,128
- Receivables within one year +€26,097
up €26,097 (+92.5%), from €28,210 to €54,308
of which Trade receivables: +€26,018
- Debts after one year -€41,410
down €41,410 (-49.1%), from €84,337 to €42,926
- Trade debts +€14,606
up €14,606 (+555%), from €2,632 to €17,239
- Tax, wage and social debts -€6,013
down €6,013 (-20.0%), from €30,096 to €24,082
- Gross operating margin -€3,481
down €3,481 (-1.5%), from €232,688 to €229,208
- Depreciation -€2,421
down €2,421 (-54.6%), from €4,436 to €2,015
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 | €345,413 | €315,002 | -€30,411 | -8.8% |
| Fixed assets | 21/28 | €2,849 | €62,206 | +€59,357 | +2,083% |
| Tangible fixed assets | 22/27 | €2,849 | €62,206 | +€59,357 | +2,083% |
| Land and buildings | 22 | - | €58,128 | +€58,128 | |
| Furniture and vehicles | 24 | €2,849 | €4,078 | +€1,229 | +43.1% |
| Current assets | 29/58 | €342,564 | €252,796 | -€89,768 | -26.2% |
| Amounts receivable after more than one year | 29 | €109,945 | €109,945 | = | 0.0% |
| Other amounts receivable | 291 | €109,945 | €109,945 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,210 | €54,308 | +€26,097 | +92.5% |
| Trade receivables | 40 | €27,277 | €53,296 | +€26,018 | +95.4% |
| Other amounts receivable | 41 | €933 | €1,012 | +€79 | +8.5% |
| Cash at bank and in hand | 54/58 | €193,384 | €74,743 | -€118,641 | -61.3% |
| Deferred charges and accrued income | 490/1 | €11,025 | €13,800 | +€2,775 | +25.2% |
| Total equity and liabilities | 10/49 | €345,413 | €315,002 | -€30,411 | -8.8% |
| Equity | 10/15 | €19,355 | €19,624 | +€269 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €630 | €630 | = | 0.0% |
| Distributable reserves | 133 | €630 | €630 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125 | €394 | +€269 | +215% |
| Amounts payable | 17/49 | €326,058 | €295,378 | -€30,680 | -9.4% |
| Amounts payable after more than one year | 17 | €84,337 | €42,926 | -€41,410 | -49.1% |
| Financial debts | 170/4 | €84,337 | €42,926 | -€41,410 | -49.1% |
| Amounts payable within one year | 42/48 | €241,338 | €252,188 | +€10,850 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €43,213 | €44,795 | +€1,582 | +3.7% |
| Financial debts | 43 | €397 | €73 | -€325 | -81.7% |
| Credit institutions | 430/8 | €397 | €73 | -€325 | -81.7% |
| Trade debts | 44 | €2,632 | €17,239 | +€14,606 | +555% |
| Suppliers | 440/4 | €2,632 | €17,239 | +€14,606 | +555% |
| Taxes, remuneration and social security | 45 | €30,096 | €24,082 | -€6,013 | -20.0% |
| Taxes | 450/3 | €30,096 | €24,082 | -€6,013 | -20.0% |
| Other amounts payable | 47/48 | €165,000 | €166,000 | +€1,000 | +0.6% |
| Accrued charges and deferred income | 492/3 | €383 | €263 | -€119 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,436 | €2,015 | -€2,421 | -54.6% |
| Other operating charges | 640/8 | €4,238 | €2,220 | -€2,018 | -47.6% |
| Gross operating margin | 9900 | €232,688 | €229,208 | -€3,481 | -1.5% |
| Operating profit (loss) | 9901 | €224,015 | €224,973 | +€958 | +0.4% |
| Financial income | 75/76B | €3,081 | €2,827 | -€254 | -8.3% |
| Recurring financial income | 75 | €3,081 | €2,827 | -€254 | -8.3% |
| Financial charges | 65/66B | €5,640 | €4,065 | -€1,575 | -27.9% |
| Recurring financial charges | 65 | €5,640 | €4,065 | -€1,575 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €221,456 | €223,735 | +€2,279 | +1.0% |
| Income taxes | 67/77 | €57,200 | €57,466 | +€266 | +0.5% |
| Profit (loss) for the period | 9904 | €164,256 | €166,269 | +€2,013 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €164,256 | €166,269 | +€2,013 | +1.2% |
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 26 October 2026 via checked.be.