IDARQUI: 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.
IDARQUI
Largest movements
- Tangible fixed assets -€3,413
down €3,413 (-8.4%), from €40,517 to €37,104
of which Land and buildings: -€1,764
- Cash +€2,305
up €2,305 (+4763.5%), from €48 to €2,353
mainly Other debts (+€22,415) and Depreciation (+€7,201)
- Receivables within one year -€1,564
down €1,564 (-32.6%), from €4,804 to €3,240
- Deferred charges and accrued income -€1,077
down €1,077 (-42.4%), from €2,540 to €1,463
- Financial fixed assets -€535
down €535 (-74.7%), from €716 to €181
- Profit (loss) carried forward -€22,946
down €22,946, from €16,436 to -€6,510
- Other debts +€22,415
up €22,415 (+240.5%), from €9,319 to €31,734
- Tax, wage and social debts -€6,201
down €6,201 (-99.1%), from €6,260 to €59
- Accrued charges and deferred income +€4,351
up €4,351 (+2972.1%), from €146 to €4,497
- Short-term financial debts -€4,179
no longer reported in 2025 (was €4,179)
- Other operating charges +€4,135
up €4,135 (+89.3%), from €4,632 to €8,767
- Depreciation +€585
up €585 (+8.8%), from €6,616 to €7,201
- Financial charges -€209
down €209 (-17.1%), from €1,222 to €1,013
- Taxes -€115
no longer reported in 2025 (was €115)
- Gross operating margin +€98
up €98 (+1.6%), from -€6,113 to -€6,016
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 | €48,625 | €44,341 | -€4,284 | -8.8% |
| Fixed assets | 21/28 | €41,233 | €37,285 | -€3,948 | -9.6% |
| Tangible fixed assets | 22/27 | €40,517 | €37,104 | -€3,413 | -8.4% |
| Land and buildings | 22 | €32,483 | €30,719 | -€1,764 | -5.4% |
| Plant, machinery and equipment | 23 | €6,255 | €5,004 | -€1,251 | -20.0% |
| Furniture and vehicles | 24 | €1,780 | €1,381 | -€398 | -22.4% |
| Financial fixed assets | 28 | €716 | €181 | -€535 | -74.7% |
| Current assets | 29/58 | €7,393 | €7,056 | -€336 | -4.5% |
| Amounts receivable within one year | 40/41 | €4,804 | €3,240 | -€1,564 | -32.6% |
| Trade receivables | 40 | €4,804 | €3,240 | -€1,564 | -32.6% |
| Cash at bank and in hand | 54/58 | €48 | €2,353 | +€2,305 | +4763.5% |
| Deferred charges and accrued income | 490/1 | €2,540 | €1,463 | -€1,077 | -42.4% |
| Total equity and liabilities | 10/49 | €48,625 | €44,341 | -€4,284 | -8.8% |
| Equity | 10/15 | €26,600 | €3,654 | -€22,946 | -86.3% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €7,685 | €7,685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Distributable reserves | 133 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,436 | -€6,510 | -€22,946 | |
| Amounts payable | 17/49 | €22,026 | €40,687 | +€18,661 | +84.7% |
| Amounts payable within one year | 42/48 | €21,879 | €36,189 | +€14,310 | +65.4% |
| Financial debts | 43 | €4,179 | - | -€4,179 | |
| Credit institutions | 430/8 | €4,179 | - | -€4,179 | |
| Trade debts | 44 | €2,121 | €4,396 | +€2,275 | +107.2% |
| Suppliers | 440/4 | €2,121 | €4,396 | +€2,275 | +107.2% |
| Taxes, remuneration and social security | 45 | €6,260 | €59 | -€6,201 | -99.1% |
| Taxes | 450/3 | €6,260 | €59 | -€6,201 | -99.1% |
| Other amounts payable | 47/48 | €9,319 | €31,734 | +€22,415 | +240.5% |
| Accrued charges and deferred income | 492/3 | €146 | €4,497 | +€4,351 | +2972.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,616 | €7,201 | +€585 | +8.8% |
| Other operating charges | 640/8 | €4,632 | €8,767 | +€4,135 | +89.3% |
| Gross operating margin | 9900 | -€6,113 | -€6,016 | +€98 | +1.6% |
| Operating profit (loss) | 9901 | -€17,361 | -€21,983 | -€4,622 | -26.6% |
| Financial income | 75/76B | €0 | €50 | +€50 | +249900.0% |
| Recurring financial income | 75 | €0 | €50 | +€50 | +249900.0% |
| Financial charges | 65/66B | €1,222 | €1,013 | -€209 | -17.1% |
| Recurring financial charges | 65 | €1,222 | €1,013 | -€209 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,583 | -€22,946 | -€4,363 | -23.5% |
| Income taxes | 67/77 | €115 | - | -€115 | |
| Profit (loss) for the period | 9904 | -€18,698 | -€22,946 | -€4,247 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,698 | -€22,946 | -€4,247 | -22.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.