IDD Construct: 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.
IDD Construct
Largest movements
- Tangible fixed assets +€9,322
up €9,322 (+242%), from €3,857 to €13,178
- Cash +€7,517
up €7,517 (+89.2%), from €8,424 to €15,941
mainly Net result for the year (+€20,635) and Depreciation (+€5,678)
- Receivables within one year +€6,742
up €6,742 (+71.7%), from €9,405 to €16,147
of which Trade receivables: +€5,896
- Deferred charges and accrued income +€516
new in 2025: €516
- Reserves +€20,635
up €20,635 (+216%), from €9,558 to €30,193
- Tax, wage and social debts +€4,600
up €4,600 (+192%), from €2,400 to €7,000
- Trade debts -€1,854
down €1,854 (-88.5%), from €2,095 to €241
- Other debts +€716
up €716 (+542%), from €132 to €848
- Gross operating margin +€19,890
up €19,890 (+133%), from €15,004 to €34,894
- Taxes +€4,623
up €4,623 (+193%), from €2,400 to €7,023
- Depreciation +€3,750
up €3,750 (+194%), from €1,928 to €5,678
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 | €21,685 | €45,782 | +€24,097 | +111% |
| Fixed assets | 21/28 | €3,857 | €13,178 | +€9,322 | +242% |
| Tangible fixed assets | 22/27 | €3,857 | €13,178 | +€9,322 | +242% |
| Furniture and vehicles | 24 | €3,857 | €13,178 | +€9,322 | +242% |
| Current assets | 29/58 | €17,829 | €32,604 | +€14,775 | +82.9% |
| Amounts receivable within one year | 40/41 | €9,405 | €16,147 | +€6,742 | +71.7% |
| Trade receivables | 40 | €2,644 | €8,540 | +€5,896 | +223% |
| Other amounts receivable | 41 | €6,761 | €7,607 | +€846 | +12.5% |
| Cash at bank and in hand | 54/58 | €8,424 | €15,941 | +€7,517 | +89.2% |
| Deferred charges and accrued income | 490/1 | - | €516 | +€516 | |
| Total equity and liabilities | 10/49 | €21,685 | €45,782 | +€24,097 | +111% |
| Equity | 10/15 | €17,058 | €37,693 | +€20,635 | +121% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €9,558 | €30,193 | +€20,635 | +216% |
| Distributable reserves | 133 | €9,558 | €30,193 | +€20,635 | +216% |
| Amounts payable | 17/49 | €4,627 | €8,089 | +€3,462 | +74.8% |
| Amounts payable within one year | 42/48 | €4,627 | €8,089 | +€3,462 | +74.8% |
| Trade debts | 44 | €2,095 | €241 | -€1,854 | -88.5% |
| Suppliers | 440/4 | €2,095 | €241 | -€1,854 | -88.5% |
| Taxes, remuneration and social security | 45 | €2,400 | €7,000 | +€4,600 | +192% |
| Taxes | 450/3 | €2,400 | €7,000 | +€4,600 | +192% |
| Other amounts payable | 47/48 | €132 | €848 | +€716 | +542% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,928 | €5,678 | +€3,750 | +194% |
| Other operating charges | 640/8 | €987 | €1,299 | +€313 | +31.7% |
| Non-recurring operating charges | 66A | €137 | €63 | -€74 | -53.8% |
| Gross operating margin | 9900 | €15,004 | €34,894 | +€19,890 | +133% |
| Operating profit (loss) | 9901 | €11,952 | €27,853 | +€15,901 | +133% |
| Financial income | 75/76B | €178 | €196 | +€18 | +9.9% |
| Recurring financial income | 75 | €178 | €196 | +€18 | +9.9% |
| Financial charges | 65/66B | €172 | €391 | +€219 | +127% |
| Recurring financial charges | 65 | €172 | €391 | +€219 | +127% |
| Profit (loss) for the period before taxes | 9903 | €11,958 | €27,658 | +€15,700 | +131% |
| Income taxes | 67/77 | €2,400 | €7,023 | +€4,623 | +193% |
| Profit (loss) for the period | 9904 | €9,558 | €20,635 | +€11,077 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €9,558 | €20,635 | +€11,077 | +116% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.