IDAVID: 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.
IDAVID
Largest movements
- Intangible fixed assets -€3,000
down €3,000 (-20.7%), from €14,500 to €11,500
- Receivables within one year -€2,879
down €2,879 (-4.9%), from €58,557 to €55,678
of which Trade receivables: -€6,292
- Cash +€2,154
up €2,154 (+10.3%), from €20,890 to €23,044
mainly Depreciation (+€3,557) and Trade debts (+€2,938)
- Tangible fixed assets +€1,393
up €1,393 (+243.5%), from €572 to €1,965
- Tax, wage and social debts -€5,947
down €5,947 (-54.6%), from €10,883 to €4,936
of which Taxes: -€8,143
- Trade debts +€2,938
up €2,938 (+69.3%), from €4,239 to €7,177
- Gross operating margin -€33,221
down €33,221, from €32,809 to -€412
- Taxes -€10,478
down €10,478, from €8,152 to -€2,326
- Financial income +€1,828
up €1,828 (+99.3%), from €1,840 to €3,668
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,696 | €97,884 | -€1,812 | -1.8% |
| Fixed assets | 21/28 | €19,572 | €17,965 | -€1,607 | -8.2% |
| Intangible fixed assets | 21 | €14,500 | €11,500 | -€3,000 | -20.7% |
| Tangible fixed assets | 22/27 | €572 | €1,965 | +€1,393 | +243.5% |
| Plant, machinery and equipment | 23 | €572 | €1,965 | +€1,393 | +243.5% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €80,124 | €79,919 | -€205 | -0.3% |
| Stocks and contracts in progress | 3 | €677 | €1,197 | +€520 | +76.8% |
| Stocks | 30/36 | €677 | €1,197 | +€520 | +76.8% |
| Amounts receivable within one year | 40/41 | €58,557 | €55,678 | -€2,879 | -4.9% |
| Trade receivables | 40 | €6,934 | €642 | -€6,292 | -90.7% |
| Other amounts receivable | 41 | €51,623 | €55,036 | +€3,413 | +6.6% |
| Cash at bank and in hand | 54/58 | €20,890 | €23,044 | +€2,154 | +10.3% |
| Total equity and liabilities | 10/49 | €99,696 | €97,884 | -€1,812 | -1.8% |
| Equity | 10/15 | €84,574 | €85,217 | +€643 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,114 | €64,757 | +€643 | +1.0% |
| Amounts payable | 17/49 | €15,122 | €12,667 | -€2,455 | -16.2% |
| Amounts payable within one year | 42/48 | €15,122 | €12,113 | -€3,009 | -19.9% |
| Trade debts | 44 | €4,239 | €7,177 | +€2,938 | +69.3% |
| Suppliers | 440/4 | €4,239 | €7,177 | +€2,938 | +69.3% |
| Taxes, remuneration and social security | 45 | €10,883 | €4,936 | -€5,947 | -54.6% |
| Taxes | 450/3 | €8,676 | €533 | -€8,143 | -93.9% |
| Remuneration and social security | 454/9 | €2,207 | €4,403 | +€2,196 | +99.5% |
| Accrued charges and deferred income | 492/3 | - | €554 | +€554 | |
| Non-recurring operating income | 76A | €8,717 | - | -€8,717 | |
| Remuneration, social security and pensions | 62 | €367 | €379 | +€12 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,556 | €3,557 | +€1 | 0.0% |
| Other operating charges | 640/8 | €786 | €807 | +€21 | +2.7% |
| Gross operating margin | 9900 | €32,809 | -€412 | -€33,221 | |
| Operating profit (loss) | 9901 | €28,100 | -€5,155 | -€33,255 | |
| Financial income | 75/76B | €1,840 | €3,668 | +€1,828 | +99.3% |
| Recurring financial income | 75 | €1,840 | €3,668 | +€1,828 | +99.3% |
| Financial charges | 65/66B | €161 | €196 | +€35 | +21.7% |
| Recurring financial charges | 65 | €161 | €196 | +€35 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €29,779 | -€1,683 | -€31,462 | |
| Income taxes | 67/77 | €8,152 | -€2,326 | -€10,478 | |
| Profit (loss) for the period | 9904 | €21,627 | €643 | -€20,984 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,627 | €643 | -€20,984 | -97.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.