IDC: 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.
IDC
Largest movements
- Receivables within one year +€73,604
up €73,604 (+59.9%), from €122,888 to €196,492
of which Trade receivables: +€79,496
- Cash +€14,970
up €14,970 (+9.7%), from €153,886 to €168,857
mainly Net result for the year (+€91,542) and Depreciation (+€32,081)
- Tangible fixed assets +€13,270
up €13,270 (+15.5%), from €85,657 to €98,927
of which Plant, machinery and equipment: +€36,072
- Deferred charges and accrued income +€6,896
up €6,896 (+1,403%), from €492 to €7,388
- Reserves +€91,542
up €91,542 (+21.7%), from €421,260 to €512,802
of which Distributable reserves: +€91,542
- Tax, wage and social debts +€17,905
up €17,905 (+26.4%), from €67,808 to €85,713
of which Remuneration and social security: +€10,071
- Gross operating margin +€45,887
up €45,887 (+10.7%), from €430,299 to €476,186
- Staff costs +€37,253
up €37,253 (+13.1%), from €283,366 to €320,618
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.
Derived cash bridge
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 | €532,840 | €643,846 | +€111,006 | +20.8% |
| Fixed assets | 21/28 | €85,790 | €99,059 | +€13,270 | +15.5% |
| Tangible fixed assets | 22/27 | €85,657 | €98,927 | +€13,270 | +15.5% |
| Plant, machinery and equipment | 23 | €12,566 | €48,638 | +€36,072 | +287% |
| Furniture and vehicles | 24 | €73,092 | €50,289 | -€22,803 | -31.2% |
| Financial fixed assets | 28 | €132 | €132 | = | 0.0% |
| Current assets | 29/58 | €447,050 | €544,787 | +€97,737 | +21.9% |
| Stocks and contracts in progress | 3 | €18,331 | €20,373 | +€2,042 | +11.1% |
| Stocks | 30/36 | €18,331 | €20,373 | +€2,042 | +11.1% |
| Amounts receivable within one year | 40/41 | €122,888 | €196,492 | +€73,604 | +59.9% |
| Trade receivables | 40 | €116,996 | €196,492 | +€79,496 | +67.9% |
| Other amounts receivable | 41 | €5,892 | €0 | -€5,892 | -100% |
| Current investments | 50/53 | €151,454 | €151,678 | +€224 | +0.1% |
| Cash at bank and in hand | 54/58 | €153,886 | €168,857 | +€14,970 | +9.7% |
| Deferred charges and accrued income | 490/1 | €492 | €7,388 | +€6,896 | +1,403% |
| Total equity and liabilities | 10/49 | €532,840 | €643,846 | +€111,006 | +20.8% |
| Equity | 10/15 | €437,660 | €529,202 | +€91,542 | +20.9% |
| Contributions | 10/11 | €16,400 | €16,400 | = | 0.0% |
| Reserves | 13 | €421,260 | €512,802 | +€91,542 | +21.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €421,260 | €512,802 | +€91,542 | +21.7% |
| Amounts payable | 17/49 | €95,180 | €114,644 | +€19,465 | +20.5% |
| Amounts payable within one year | 42/48 | €95,180 | €114,644 | +€19,465 | +20.5% |
| Trade debts | 44 | €17,853 | €19,553 | +€1,700 | +9.5% |
| Suppliers | 440/4 | €17,853 | €19,553 | +€1,700 | +9.5% |
| Taxes, remuneration and social security | 45 | €67,808 | €85,713 | +€17,905 | +26.4% |
| Taxes | 450/3 | €31,380 | €39,213 | +€7,834 | +25.0% |
| Remuneration and social security | 454/9 | €36,429 | €46,500 | +€10,071 | +27.6% |
| Other amounts payable | 47/48 | €9,518 | €9,378 | -€140 | -1.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €283,366 | €320,618 | +€37,253 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,030 | €32,081 | +€4,051 | +14.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,123 | +€1,123 | |
| Other operating charges | 640/8 | €835 | €1,048 | +€213 | +25.5% |
| Gross operating margin | 9900 | €430,299 | €476,186 | +€45,887 | +10.7% |
| Operating profit (loss) | 9901 | €118,068 | €121,316 | +€3,247 | +2.8% |
| Financial income | 75/76B | €2,973 | €1,163 | -€1,811 | -60.9% |
| Recurring financial income | 75 | €2,973 | €1,163 | -€1,811 | -60.9% |
| Financial charges | 65/66B | €171 | €254 | +€83 | +48.3% |
| Recurring financial charges | 65 | €171 | €254 | +€83 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €120,871 | €122,225 | +€1,354 | +1.1% |
| Income taxes | 67/77 | €34,757 | €30,683 | -€4,074 | -11.7% |
| Profit (loss) for the period | 9904 | €86,113 | €91,542 | +€5,428 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,113 | €91,542 | +€5,428 | +6.3% |
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 27 October 2026 via checked.be.