IDC-TOOLS: 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-TOOLS
Largest movements
- Cash +€3,264
up €3,264 (+24.0%), from €13,621 to €16,885
mainly Net result for the year (+€5,701) and Receivables within one year (+€1,651)
- Receivables within one year -€1,651
down €1,651 (-13.0%), from €12,678 to €11,027
of which Trade receivables: -€1,996
- Profit (loss) carried forward +€5,701
up €5,701 (+38.9%), from €14,642 to €20,343
- Trade debts -€2,400
down €2,400 (-95.5%), from €2,513 to €112
- Tax, wage and social debts -€1,724
down €1,724 (-37.6%), from €4,586 to €2,862
- Gross operating margin -€7,054
down €7,054 (-45.9%), from €15,372 to €8,318
- Taxes -€2,126
down €2,126 (-50.6%), from €4,199 to €2,073
- Financial income +€307
up €307 (+175.2%), from €175 to €483
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 | €26,741 | €28,317 | +€1,576 | +5.9% |
| Fixed assets | 21/28 | €442 | €406 | -€36 | -8.1% |
| Tangible fixed assets | 22/27 | €442 | €406 | -€36 | -8.1% |
| Plant, machinery and equipment | 23 | - | €327 | +€327 | |
| Furniture and vehicles | 24 | €442 | €79 | -€362 | -82.0% |
| Current assets | 29/58 | €26,299 | €27,911 | +€1,612 | +6.1% |
| Amounts receivable within one year | 40/41 | €12,678 | €11,027 | -€1,651 | -13.0% |
| Trade receivables | 40 | €11,421 | €9,425 | -€1,996 | -17.5% |
| Other amounts receivable | 41 | €1,257 | €1,602 | +€345 | +27.4% |
| Cash at bank and in hand | 54/58 | €13,621 | €16,885 | +€3,264 | +24.0% |
| Total equity and liabilities | 10/49 | €26,741 | €28,317 | +€1,576 | +5.9% |
| Equity | 10/15 | €19,642 | €25,343 | +€5,701 | +29.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,642 | €20,343 | +€5,701 | +38.9% |
| Amounts payable | 17/49 | €7,099 | €2,974 | -€4,124 | -58.1% |
| Amounts payable within one year | 42/48 | €7,099 | €2,974 | -€4,124 | -58.1% |
| Trade debts | 44 | €2,513 | €112 | -€2,400 | -95.5% |
| Suppliers | 440/4 | €2,513 | €112 | -€2,400 | -95.5% |
| Taxes, remuneration and social security | 45 | €4,586 | €2,862 | -€1,724 | -37.6% |
| Taxes | 450/3 | €4,586 | €2,862 | -€1,724 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €384 | €380 | -€4 | -1.1% |
| Other operating charges | 640/8 | €384 | €451 | +€67 | +17.3% |
| Gross operating margin | 9900 | €15,372 | €8,318 | -€7,054 | -45.9% |
| Operating profit (loss) | 9901 | €14,603 | €7,487 | -€7,116 | -48.7% |
| Financial income | 75/76B | €175 | €483 | +€307 | +175.2% |
| Recurring financial income | 75 | €175 | €483 | +€307 | +175.2% |
| Financial charges | 65/66B | €202 | €196 | -€6 | -3.0% |
| Recurring financial charges | 65 | €202 | €196 | -€6 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €14,577 | €7,774 | -€6,803 | -46.7% |
| Income taxes | 67/77 | €4,199 | €2,073 | -€2,126 | -50.6% |
| Profit (loss) for the period | 9904 | €10,378 | €5,701 | -€4,677 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,378 | €5,701 | -€4,677 | -45.1% |
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 10 October 2026 via checked.be.