IDart: 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.
IDart
Largest movements
- Receivables within one year -€16,945
down €16,945 (-97.0%), from €17,474 to €529
of which Trade receivables: -€16,742
- Cash -€1,110
no longer reported in 2025 (was €1,110)
mainly Advances received (-€15,000) and Net result for the year (-€5,531)
- Tangible fixed assets -€506
no longer reported in 2025 (was €506)
- Advances received -€15,000
no longer reported in 2025 (was €15,000)
- Other debts +€6,047
up €6,047 (+5.5%), from €109,536 to €115,583
- Profit (loss) carried forward -€5,531
down €5,531 (-4.0%), from -€137,718 to -€143,248
- Current portion of long-term debt -€2,747
no longer reported in 2025 (was €2,747)
- Trade debts -€1,440
no longer reported in 2025 (was €1,440)
- Gross operating margin -€14,641
down €14,641, from €13,560 to -€1,081
- Depreciation -€3,893
down €3,893 (-88.5%), from €4,398 to €506
- Financial charges +€2,308
up €2,308 (+141.0%), from €1,636 to €3,944
- Financial income -€1,204
down €1,204 (-100.0%), from €1,205 to €0
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 | €19,453 | €892 | -€18,561 | -95.4% |
| Fixed assets | 21/28 | €869 | €363 | -€506 | -58.2% |
| Tangible fixed assets | 22/27 | €506 | - | -€506 | |
| Furniture and vehicles | 24 | €506 | - | -€506 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €18,585 | €529 | -€18,055 | -97.2% |
| Amounts receivable within one year | 40/41 | €17,474 | €529 | -€16,945 | -97.0% |
| Trade receivables | 40 | €16,742 | - | -€16,742 | |
| Other amounts receivable | 41 | €732 | €529 | -€203 | -27.7% |
| Cash at bank and in hand | 54/58 | €1,110 | - | -€1,110 | |
| Total equity and liabilities | 10/49 | €19,453 | €892 | -€18,561 | -95.4% |
| Equity | 10/15 | -€119,118 | -€124,648 | -€5,531 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,718 | -€143,248 | -€5,531 | -4.0% |
| Amounts payable | 17/49 | €138,571 | €125,541 | -€13,031 | -9.4% |
| Amounts payable within one year | 42/48 | €138,571 | €125,541 | -€13,031 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €2,747 | - | -€2,747 | |
| Financial debts | 43 | €9,848 | €9,958 | +€110 | +1.1% |
| Credit institutions | 430/8 | €9,848 | €9,958 | +€110 | +1.1% |
| Trade debts | 44 | €1,440 | - | -€1,440 | |
| Suppliers | 440/4 | €1,440 | - | -€1,440 | |
| Advances received on contracts in progress | 46 | €15,000 | - | -€15,000 | |
| Other amounts payable | 47/48 | €109,536 | €115,583 | +€6,047 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,398 | €506 | -€3,893 | -88.5% |
| Gross operating margin | 9900 | €13,560 | -€1,081 | -€14,641 | |
| Operating profit (loss) | 9901 | €9,162 | -€1,587 | -€10,748 | |
| Financial income | 75/76B | €1,205 | €0 | -€1,204 | -100.0% |
| Recurring financial income | 75 | €1,205 | €0 | -€1,204 | -100.0% |
| Financial charges | 65/66B | €1,636 | €3,944 | +€2,308 | +141.0% |
| Recurring financial charges | 65 | €1,636 | €3,944 | +€2,308 | +141.0% |
| Profit (loss) for the period before taxes | 9903 | €8,730 | -€5,531 | -€14,260 | |
| Profit (loss) for the period | 9904 | €8,730 | -€5,531 | -€14,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,730 | -€5,531 | -€14,260 |
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 9 October 2026 via checked.be.