IDcas: 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.
IDcas
Largest movements
- Receivables within one year -€16,353
down €16,353 (-71.7%), from €22,821 to €6,468
of which Trade receivables: -€13,141
- Cash -€8,938
down €8,938 (-14.5%), from €61,665 to €52,727
mainly Net result for the year (-€14,276) and Investment in fixed assets (net) (-€9,453)
- Tangible fixed assets +€8,603
up €8,603 (+3231.2%), from €266 to €8,869
of which Plant, machinery and equipment: +€6,925
- Deferred charges and accrued income +€2,632
up €2,632 (+888.2%), from €296 to €2,928
- Stocks and contracts +€1,671
up €1,671 (+10.0%), from €16,719 to €18,390
- Profit (loss) carried forward -€14,276
down €14,276 (-27.7%), from €51,625 to €37,348
- Trade debts +€9,613
up €9,613 (+156.2%), from €6,155 to €15,768
- Tax, wage and social debts -€8,603
down €8,603 (-36.9%), from €23,304 to €14,701
of which Taxes: -€8,617
- Gross operating margin -€78,067
down €78,067, from €67,294 to -€10,774
- Taxes -€13,524
down €13,524 (-98.9%), from €13,676 to €152
- Financial charges +€1,124
up €1,124 (+63.2%), from €1,778 to €2,902
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 | €103,653 | €91,267 | -€12,386 | -11.9% |
| Fixed assets | 21/28 | €2,151 | €10,754 | +€8,603 | +399.9% |
| Tangible fixed assets | 22/27 | €266 | €8,869 | +€8,603 | +3231.2% |
| Plant, machinery and equipment | 23 | - | €6,925 | +€6,925 | |
| Furniture and vehicles | 24 | €266 | €1,944 | +€1,678 | +630.1% |
| Financial fixed assets | 28 | €1,885 | €1,885 | = | 0.0% |
| Current assets | 29/58 | €101,501 | €80,513 | -€20,989 | -20.7% |
| Stocks and contracts in progress | 3 | €16,719 | €18,390 | +€1,671 | +10.0% |
| Stocks | 30/36 | €16,719 | €18,390 | +€1,671 | +10.0% |
| Amounts receivable within one year | 40/41 | €22,821 | €6,468 | -€16,353 | -71.7% |
| Trade receivables | 40 | €19,609 | €6,468 | -€13,141 | -67.0% |
| Other amounts receivable | 41 | €3,212 | - | -€3,212 | |
| Cash at bank and in hand | 54/58 | €61,665 | €52,727 | -€8,938 | -14.5% |
| Deferred charges and accrued income | 490/1 | €296 | €2,928 | +€2,632 | +888.2% |
| Total equity and liabilities | 10/49 | €103,653 | €91,267 | -€12,386 | -11.9% |
| Equity | 10/15 | €74,194 | €59,917 | -€14,276 | -19.2% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €13,569 | €13,569 | = | 0.0% |
| Distributable reserves | 133 | €13,569 | €13,569 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,625 | €37,348 | -€14,276 | -27.7% |
| Amounts payable | 17/49 | €29,459 | €31,349 | +€1,890 | +6.4% |
| Amounts payable within one year | 42/48 | €29,459 | €31,349 | +€1,890 | +6.4% |
| Trade debts | 44 | €6,155 | €15,768 | +€9,613 | +156.2% |
| Suppliers | 440/4 | €6,155 | €15,768 | +€9,613 | +156.2% |
| Advances received on contracts in progress | 46 | - | €134 | +€134 | |
| Taxes, remuneration and social security | 45 | €23,304 | €14,701 | -€8,603 | -36.9% |
| Taxes | 450/3 | €19,615 | €10,998 | -€8,617 | -43.9% |
| Remuneration and social security | 454/9 | €3,689 | €3,702 | +€13 | +0.4% |
| Other amounts payable | 47/48 | - | €747 | +€747 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €850 | +€566 | +199.4% |
| Gross operating margin | 9900 | €67,294 | -€10,774 | -€78,067 | |
| Operating profit (loss) | 9901 | €67,010 | -€11,624 | -€78,634 | |
| Financial income | 75/76B | €69 | €401 | +€332 | +482.4% |
| Recurring financial income | 75 | €69 | €401 | +€332 | +482.4% |
| Financial charges | 65/66B | €1,778 | €2,902 | +€1,124 | +63.2% |
| Recurring financial charges | 65 | €1,778 | €2,902 | +€1,124 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | €65,301 | -€14,124 | -€79,425 | |
| Income taxes | 67/77 | €13,676 | €152 | -€13,524 | -98.9% |
| Profit (loss) for the period | 9904 | €51,625 | -€14,276 | -€65,901 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,625 | -€14,276 | -€65,901 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.