IDB Development: 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 Development
Largest movements
- Cash +€11,616
up €11,616 (+146.9%), from €7,907 to €19,523
mainly Net result for the year (+€8,710) and Tax, wage and social debts (+€3,523)
- Tangible fixed assets +€872
up €872 (+20.7%), from €4,218 to €5,090
of which Furniture and vehicles: +€1,215
- Profit (loss) carried forward +€8,710
up €8,710 (+215.1%), from €4,050 to €12,760
- Tax, wage and social debts +€3,523
up €3,523 (+72.9%), from €4,834 to €8,357
- Gross operating margin +€6,714
up €6,714 (+81.2%), from €8,264 to €14,978
- Taxes +€3,526
up €3,526 (+631.9%), from €558 to €4,084
- Depreciation +€347
up €347 (+75.4%), from €460 to €807
- Other operating charges -€274
down €274 (-17.8%), from €1,537 to €1,263
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 | €12,125 | €24,613 | +€12,488 | +103.0% |
| Fixed assets | 21/28 | €4,218 | €5,090 | +€872 | +20.7% |
| Tangible fixed assets | 22/27 | €4,218 | €5,090 | +€872 | +20.7% |
| Furniture and vehicles | 24 | €1,001 | €2,216 | +€1,215 | +121.4% |
| Other tangible fixed assets | 26 | €3,217 | €2,874 | -€343 | -10.7% |
| Current assets | 29/58 | €7,907 | €19,523 | +€11,616 | +146.9% |
| Cash at bank and in hand | 54/58 | €7,907 | €19,523 | +€11,616 | +146.9% |
| Total equity and liabilities | 10/49 | €12,125 | €24,613 | +€12,488 | +103.0% |
| Equity | 10/15 | €6,050 | €14,760 | +€8,710 | +144.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,050 | €12,760 | +€8,710 | +215.1% |
| Amounts payable | 17/49 | €6,075 | €9,853 | +€3,778 | +62.2% |
| Amounts payable within one year | 42/48 | €6,075 | €9,853 | +€3,778 | +62.2% |
| Trade debts | 44 | €938 | €1,132 | +€194 | +20.7% |
| Suppliers | 440/4 | €938 | €1,132 | +€194 | +20.7% |
| Taxes, remuneration and social security | 45 | €4,834 | €8,357 | +€3,523 | +72.9% |
| Taxes | 450/3 | €4,834 | €8,357 | +€3,523 | +72.9% |
| Other amounts payable | 47/48 | €303 | €364 | +€61 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €460 | €807 | +€347 | +75.4% |
| Other operating charges | 640/8 | €1,537 | €1,263 | -€274 | -17.8% |
| Gross operating margin | 9900 | €8,264 | €14,978 | +€6,714 | +81.2% |
| Operating profit (loss) | 9901 | €6,267 | €12,908 | +€6,641 | +106.0% |
| Financial charges | 65/66B | €32 | €114 | +€82 | +256.3% |
| Recurring financial charges | 65 | €32 | €114 | +€82 | +256.3% |
| Profit (loss) for the period before taxes | 9903 | €6,235 | €12,794 | +€6,559 | +105.2% |
| Income taxes | 67/77 | €558 | €4,084 | +€3,526 | +631.9% |
| Profit (loss) for the period | 9904 | €5,677 | €8,710 | +€3,033 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,677 | €8,710 | +€3,033 | +53.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.