IDAS: 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.
IDAS
Largest movements
- Tangible fixed assets +€59,178
up €59,178 (+101.1%), from €58,554 to €117,732
of which Furniture and vehicles: +€62,012
- Cash -€17,038
down €17,038 (-6.0%), from €286,063 to €269,025
mainly Investment in fixed assets (net) (-€89,189) and Trade debts (-€14,119)
- Deferred charges and accrued income +€10,229
up €10,229 (+102.2%), from €10,006 to €20,235
- Receivables within one year -€8,410
down €8,410 (-25.5%), from €33,008 to €24,598
of which Trade receivables: -€10,663
- Stocks and contracts +€5,252
up €5,252 (+7.5%), from €69,942 to €75,195
- Current portion of long-term debt +€50,000
new in 2025: €50,000
- Trade debts -€14,119
down €14,119 (-13.0%), from €108,867 to €94,749
- Tax, wage and social debts +€13,012
up €13,012 (+8.7%), from €150,399 to €163,411
of which Remuneration and social security: +€12,305
- Accrued charges and deferred income +€6,682
up €6,682 (+139.1%), from €4,804 to €11,486
- Staff costs +€91,901
up €91,901 (+7.8%), from €1.2m to €1.3m
- Depreciation +€13,983
up €13,983 (+80.7%), from €17,328 to €31,311
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 | €466,572 | €514,485 | +€47,912 | +10.3% |
| Fixed assets | 21/28 | €67,553 | €125,431 | +€57,878 | +85.7% |
| Intangible fixed assets | 21 | €6,024 | €4,724 | -€1,300 | -21.6% |
| Tangible fixed assets | 22/27 | €58,554 | €117,732 | +€59,178 | +101.1% |
| Plant, machinery and equipment | 23 | €13,728 | €10,895 | -€2,833 | -20.6% |
| Furniture and vehicles | 24 | €44,826 | €106,838 | +€62,012 | +138.3% |
| Financial fixed assets | 28 | €2,975 | €2,975 | = | 0.0% |
| Current assets | 29/58 | €399,019 | €389,053 | -€9,966 | -2.5% |
| Stocks and contracts in progress | 3 | €69,942 | €75,195 | +€5,252 | +7.5% |
| Stocks | 30/36 | €69,942 | €75,195 | +€5,252 | +7.5% |
| Amounts receivable within one year | 40/41 | €33,008 | €24,598 | -€8,410 | -25.5% |
| Trade receivables | 40 | €27,836 | €17,173 | -€10,663 | -38.3% |
| Other amounts receivable | 41 | €5,172 | €7,425 | +€2,253 | +43.6% |
| Cash at bank and in hand | 54/58 | €286,063 | €269,025 | -€17,038 | -6.0% |
| Deferred charges and accrued income | 490/1 | €10,006 | €20,235 | +€10,229 | +102.2% |
| Total equity and liabilities | 10/49 | €466,572 | €514,485 | +€47,912 | +10.3% |
| Equity | 10/15 | €199,067 | €194,839 | -€4,228 | -2.1% |
| Contributions | 10/11 | €180,988 | €180,988 | = | 0.0% |
| Reserves | 13 | €18,079 | €13,851 | -€4,228 | -23.4% |
| Distributable reserves | 133 | €18,079 | €13,851 | -€4,228 | -23.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €267,505 | €319,645 | +€52,140 | +19.5% |
| Amounts payable within one year | 42/48 | €262,702 | €308,159 | +€45,458 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €108,867 | €94,749 | -€14,119 | -13.0% |
| Suppliers | 440/4 | €108,867 | €94,749 | -€14,119 | -13.0% |
| Advances received on contracts in progress | 46 | €3,436 | €0 | -€3,436 | -100.0% |
| Taxes, remuneration and social security | 45 | €150,399 | €163,411 | +€13,012 | +8.7% |
| Taxes | 450/3 | €28,095 | €28,802 | +€707 | +2.5% |
| Remuneration and social security | 454/9 | €122,304 | €134,609 | +€12,305 | +10.1% |
| Accrued charges and deferred income | 492/3 | €4,804 | €11,486 | +€6,682 | +139.1% |
| Non-recurring operating income | 76A | - | €50,000 | +€50,000 | |
| Remuneration, social security and pensions | 62 | €1,180,578 | €1,272,479 | +€91,901 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,328 | €31,311 | +€13,983 | +80.7% |
| Other operating charges | 640/8 | €7,027 | €9,107 | +€2,080 | +29.6% |
| Gross operating margin | 9900 | €1,328,702 | €1,333,821 | +€5,119 | +0.4% |
| Operating profit (loss) | 9901 | €123,769 | €20,923 | -€102,846 | -83.1% |
| Financial income | 75/76B | €440 | €1 | -€439 | -99.8% |
| Recurring financial income | 75 | €440 | €1 | -€439 | -99.8% |
| Financial charges | 65/66B | €20,963 | €20,577 | -€386 | -1.8% |
| Recurring financial charges | 65 | €20,963 | €20,577 | -€386 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €103,246 | €347 | -€102,898 | -99.7% |
| Income taxes | 67/77 | €345 | €4,575 | +€4,230 | +1225.6% |
| Profit (loss) for the period | 9904 | €102,901 | -€4,228 | -€107,128 | |
| Profit (loss) for the period to be appropriated | 9905 | €102,901 | -€4,228 | -€107,128 |
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 6 October 2026 via checked.be.