IDARCHI: 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.
IDARCHI
Largest movements
- Receivables within one year +€98,619
up €98,619 (+141%), from €70,173 to €168,793
of which Trade receivables: +€98,461
- Cash -€16,539
down €16,539 (-30.7%), from €53,918 to €37,379
mainly Receivables within one year (-€98,619) and Contributions, distributions and other (-€42,043)
- Intangible fixed assets -€11,000
down €11,000 (-11.2%), from €98,548 to €87,548
- Profit (loss) carried forward +€69,755
up €69,755 (+181%), from €38,543 to €108,298
- Debts after one year -€28,101
down €28,101 (-27.9%), from €100,729 to €72,628
- Tax, wage and social debts +€26,615
up €26,615 (+67.1%), from €39,652 to €66,267
- Trade debts +€10,252
up €10,252 (+60.8%), from €16,854 to €27,107
- Other debts -€9,220
down €9,220 (-72.5%), from €12,720 to €3,500
- Gross operating margin +€71,599
up €71,599 (+85.9%), from €83,331 to €154,930
- Taxes +€6,132
up €6,132 (+46.8%), from €13,112 to €19,244
- Depreciation +€4,603
up €4,603 (+33.9%), from €13,569 to €18,172
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 | €255,475 | €325,901 | +€70,425 | +27.6% |
| Fixed assets | 21/28 | €129,540 | €117,509 | -€12,031 | -9.3% |
| Intangible fixed assets | 21 | €98,548 | €87,548 | -€11,000 | -11.2% |
| Tangible fixed assets | 22/27 | €30,992 | €29,961 | -€1,031 | -3.3% |
| Furniture and vehicles | 24 | €30,992 | €29,961 | -€1,031 | -3.3% |
| Current assets | 29/58 | €125,935 | €208,392 | +€82,456 | +65.5% |
| Amounts receivable within one year | 40/41 | €70,173 | €168,793 | +€98,619 | +141% |
| Trade receivables | 40 | €70,164 | €168,625 | +€98,461 | +140% |
| Other amounts receivable | 41 | €9 | €168 | +€158 | +1,672% |
| Cash at bank and in hand | 54/58 | €53,918 | €37,379 | -€16,539 | -30.7% |
| Deferred charges and accrued income | 490/1 | €1,844 | €2,220 | +€376 | +20.4% |
| Total equity and liabilities | 10/49 | €255,475 | €325,901 | +€70,425 | +27.6% |
| Equity | 10/15 | €58,543 | €128,298 | +€69,755 | +119% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,543 | €108,298 | +€69,755 | +181% |
| Amounts payable | 17/49 | €196,932 | €197,603 | +€671 | +0.3% |
| Amounts payable after more than one year | 17 | €100,729 | €72,628 | -€28,101 | -27.9% |
| Financial debts | 170/4 | €100,729 | €72,628 | -€28,101 | -27.9% |
| Amounts payable within one year | 42/48 | €96,203 | €124,975 | +€28,772 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €26,977 | €28,101 | +€1,124 | +4.2% |
| Trade debts | 44 | €16,854 | €27,107 | +€10,252 | +60.8% |
| Suppliers | 440/4 | €16,854 | €27,107 | +€10,252 | +60.8% |
| Taxes, remuneration and social security | 45 | €39,652 | €66,267 | +€26,615 | +67.1% |
| Taxes | 450/3 | €39,652 | €66,267 | +€26,615 | +67.1% |
| Other amounts payable | 47/48 | €12,720 | €3,500 | -€9,220 | -72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,569 | €18,172 | +€4,603 | +33.9% |
| Other operating charges | 640/8 | €1,669 | €754 | -€916 | -54.9% |
| Gross operating margin | 9900 | €83,331 | €154,930 | +€71,599 | +85.9% |
| Operating profit (loss) | 9901 | €68,093 | €136,004 | +€67,911 | +99.7% |
| Financial charges | 65/66B | €3,719 | €4,963 | +€1,244 | +33.5% |
| Recurring financial charges | 65 | €3,719 | €4,963 | +€1,244 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €64,374 | €131,041 | +€66,667 | +104% |
| Income taxes | 67/77 | €13,112 | €19,244 | +€6,132 | +46.8% |
| Profit (loss) for the period | 9904 | €51,263 | €111,798 | +€60,535 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €51,263 | €111,798 | +€60,535 | +118% |
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 14 October 2026 via checked.be.