IDB CONSULT: 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.
IDB CONSULT
Largest movements
- Receivables within one year +€7,230
up €7,230 (+127.4%), from €5,677 to €12,907
- Cash +€4,845
up €4,845 (+73.5%), from €6,589 to €11,434
mainly Other debts (+€9,730) and Net result for the year (+€7,189)
- Deferred charges and accrued income +€627
new in 2025: €627
- Tangible fixed assets -€444
down €444 (-49.2%), from €902 to €458
of which Plant, machinery and equipment: -€264
- Contributions -€10,000
down €10,000 (-51.7%), from €19,354 to €9,354
- Other debts +€9,730
up €9,730 (+651.2%), from €1,494 to €11,224
- Profit (loss) carried forward +€7,189
up €7,189 (+51.5%), from -€13,971 to -€6,782
- Trade debts +€3,086
up €3,086 (+323.0%), from €956 to €4,042
- Tax, wage and social debts +€2,253
up €2,253 (+42.2%), from €5,335 to €7,587
- Gross operating margin +€9,392
up €9,392 (+228.6%), from €4,109 to €13,501
- Taxes +€3,473
up €3,473 (+624.8%), from €556 to €4,029
- Financial charges -€1,264
down €1,264 (-59.5%), from €2,123 to €860
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 | €13,168 | €25,426 | +€12,259 | +93.1% |
| Fixed assets | 21/28 | €902 | €458 | -€444 | -49.2% |
| Tangible fixed assets | 22/27 | €902 | €458 | -€444 | -49.2% |
| Plant, machinery and equipment | 23 | €506 | €242 | -€264 | -52.2% |
| Furniture and vehicles | 24 | €396 | €216 | -€180 | -45.5% |
| Current assets | 29/58 | €12,266 | €24,968 | +€12,703 | +103.6% |
| Amounts receivable within one year | 40/41 | €5,677 | €12,907 | +€7,230 | +127.4% |
| Trade receivables | 40 | €5,677 | €12,907 | +€7,230 | +127.4% |
| Cash at bank and in hand | 54/58 | €6,589 | €11,434 | +€4,845 | +73.5% |
| Deferred charges and accrued income | 490/1 | - | €627 | +€627 | |
| Total equity and liabilities | 10/49 | €13,168 | €25,426 | +€12,259 | +93.1% |
| Equity | 10/15 | €5,383 | €2,572 | -€2,811 | -52.2% |
| Contributions | 10/11 | €19,354 | €9,354 | -€10,000 | -51.7% |
| Profit (loss) carried forward | 14 | -€13,971 | -€6,782 | +€7,189 | +51.5% |
| Amounts payable | 17/49 | €7,784 | €22,854 | +€15,069 | +193.6% |
| Amounts payable within one year | 42/48 | €7,784 | €22,854 | +€15,069 | +193.6% |
| Trade debts | 44 | €956 | €4,042 | +€3,086 | +323.0% |
| Suppliers | 440/4 | €956 | €4,042 | +€3,086 | +323.0% |
| Taxes, remuneration and social security | 45 | €5,335 | €7,587 | +€2,253 | +42.2% |
| Taxes | 450/3 | €5,335 | €7,587 | +€2,253 | +42.2% |
| Other amounts payable | 47/48 | €1,494 | €11,224 | +€9,730 | +651.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €487 | €444 | -€43 | -8.9% |
| Other operating charges | 640/8 | €896 | €979 | +€83 | +9.3% |
| Gross operating margin | 9900 | €4,109 | €13,501 | +€9,392 | +228.6% |
| Operating profit (loss) | 9901 | €2,725 | €12,077 | +€9,352 | +343.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,123 | €860 | -€1,264 | -59.5% |
| Recurring financial charges | 65 | €2,123 | €860 | -€1,264 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €602 | €11,218 | +€10,616 | +1764.5% |
| Income taxes | 67/77 | €556 | €4,029 | +€3,473 | +624.8% |
| Profit (loss) for the period | 9904 | €46 | €7,189 | +€7,143 | +15593.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46 | €7,189 | +€7,143 | +15593.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.