IDDUP: 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.
IDDUP
Largest movements
- Cash -€16,641
down €16,641 (-99.3%), from €16,754 to €114
mainly Other debts (-€20,426) and Short-term financial debts (-€10,000)
- Receivables within one year -€15,670
down €15,670 (-79.5%), from €19,707 to €4,038
of which Trade receivables: -€15,670
- Deferred charges and accrued income -€1,486
no longer reported in 2025 (was €1,486)
- Tangible fixed assets -€1,197
down €1,197 (-48.1%), from €2,490 to €1,293
- Other debts -€20,426
down €20,426 (-95.9%), from €21,303 to €877
- Short-term financial debts -€10,000
no longer reported in 2025 (was €10,000)
- Tax, wage and social debts -€8,428
down €8,428 (-18.8%), from €44,775 to €36,347
of which Taxes: -€9,998
- Profit (loss) carried forward +€6,139
up €6,139 (+10.7%), from -€57,599 to -€51,460
- Trade debts -€2,278
down €2,278 (-14.2%), from €16,017 to €13,739
- Gross operating margin -€19,167
down €19,167 (-10.9%), from €176,188 to €157,021
- Staff costs -€5,780
down €5,780 (-3.8%), from €153,525 to €147,745
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 | €40,697 | €5,704 | -€34,993 | -86.0% |
| Fixed assets | 21/28 | €2,750 | €1,553 | -€1,197 | -43.5% |
| Tangible fixed assets | 22/27 | €2,490 | €1,293 | -€1,197 | -48.1% |
| Furniture and vehicles | 24 | €2,490 | €1,293 | -€1,197 | -48.1% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €37,947 | €4,151 | -€33,796 | -89.1% |
| Amounts receivable within one year | 40/41 | €19,707 | €4,038 | -€15,670 | -79.5% |
| Trade receivables | 40 | €18,047 | €2,377 | -€15,670 | -86.8% |
| Other amounts receivable | 41 | €1,660 | €1,660 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,754 | €114 | -€16,641 | -99.3% |
| Deferred charges and accrued income | 490/1 | €1,486 | - | -€1,486 | |
| Total equity and liabilities | 10/49 | €40,697 | €5,704 | -€34,993 | -86.0% |
| Equity | 10/15 | -€51,399 | -€45,260 | +€6,139 | +11.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,599 | -€51,460 | +€6,139 | +10.7% |
| Amounts payable | 17/49 | €92,096 | €50,964 | -€41,132 | -44.7% |
| Amounts payable within one year | 42/48 | €92,096 | €50,964 | -€41,132 | -44.7% |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Other loans | 439 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €16,017 | €13,739 | -€2,278 | -14.2% |
| Suppliers | 440/4 | €16,017 | €13,739 | -€2,278 | -14.2% |
| Taxes, remuneration and social security | 45 | €44,775 | €36,347 | -€8,428 | -18.8% |
| Taxes | 450/3 | €13,904 | €3,905 | -€9,998 | -71.9% |
| Remuneration and social security | 454/9 | €30,872 | €32,442 | +€1,570 | +5.1% |
| Other amounts payable | 47/48 | €21,303 | €877 | -€20,426 | -95.9% |
| Remuneration, social security and pensions | 62 | €153,525 | €147,745 | -€5,780 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,880 | €1,197 | -€683 | -36.3% |
| Other operating charges | 640/8 | €899 | €400 | -€499 | -55.5% |
| Gross operating margin | 9900 | €176,188 | €157,021 | -€19,167 | -10.9% |
| Operating profit (loss) | 9901 | €19,884 | €7,679 | -€12,205 | -61.4% |
| Financial income | 75/76B | €617 | €0 | -€617 | -100.0% |
| Recurring financial income | 75 | €617 | €0 | -€617 | -100.0% |
| Financial charges | 65/66B | €3,073 | €1,399 | -€1,674 | -54.5% |
| Recurring financial charges | 65 | €2,734 | €1,399 | -€1,335 | -48.8% |
| Non-recurring financial charges | 66B | €339 | - | -€339 | |
| Profit (loss) for the period before taxes | 9903 | €17,427 | €6,280 | -€11,147 | -64.0% |
| Income taxes | 67/77 | €142 | €141 | -€1 | -0.7% |
| Profit (loss) for the period | 9904 | €17,285 | €6,139 | -€11,146 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,285 | €6,139 | -€11,146 | -64.5% |
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 25 October 2026 via checked.be.