IDE FISC: 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.
IDE FISC
Largest movements
- Cash -€60,970
down €60,970 (-62.9%), from €96,951 to €35,981
mainly Other debts (-€32,376) and Receivables within one year (-€31,035)
- Receivables within one year +€31,035
up €31,035 (+613%), from €5,066 to €36,101
of which Trade receivables: +€25,450
- Tangible fixed assets -€11,880
down €11,880 (-21.6%), from €55,001 to €43,121
of which Furniture and vehicles: -€11,789
- Intangible fixed assets +€10,198
up €10,198 (+3,324%), from €307 to €10,504
- Deferred charges and accrued income +€2,155
up €2,155 (+29.7%), from €7,264 to €9,418
- Other debts -€32,376
down €32,376 (-82.3%), from €39,326 to €6,950
- Reserves +€15,400
up €15,400 (+73.8%), from €20,860 to €36,260
of which Distributable reserves: +€15,400
- Trade debts -€8,409
down €8,409 (-60.4%), from €13,911 to €5,502
- Tax, wage and social debts -€5,497
down €5,497 (-28.3%), from €19,449 to €13,952
of which Taxes: -€7,045
- Staff costs +€11,214
up €11,214 (+23.8%), from €47,122 to €58,336
- Gross operating margin +€7,453
up €7,453 (+8.0%), from €93,028 to €100,481
- Taxes -€1,965
down €1,965 (-19.0%), from €10,348 to €8,383
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 | €164,589 | €135,126 | -€29,463 | -17.9% |
| Fixed assets | 21/28 | €55,308 | €53,626 | -€1,682 | -3.0% |
| Intangible fixed assets | 21 | €307 | €10,504 | +€10,198 | +3,324% |
| Tangible fixed assets | 22/27 | €55,001 | €43,121 | -€11,880 | -21.6% |
| Land and buildings | 22 | €2,017 | €1,100 | -€917 | -45.5% |
| Furniture and vehicles | 24 | €39,610 | €27,821 | -€11,789 | -29.8% |
| Other tangible fixed assets | 26 | €13,374 | €14,200 | +€826 | +6.2% |
| Current assets | 29/58 | €109,281 | €81,501 | -€27,780 | -25.4% |
| Amounts receivable within one year | 40/41 | €5,066 | €36,101 | +€31,035 | +613% |
| Trade receivables | 40 | €4,034 | €29,485 | +€25,450 | +631% |
| Other amounts receivable | 41 | €1,032 | €6,617 | +€5,585 | +541% |
| Cash at bank and in hand | 54/58 | €96,951 | €35,981 | -€60,970 | -62.9% |
| Deferred charges and accrued income | 490/1 | €7,264 | €9,418 | +€2,155 | +29.7% |
| Total equity and liabilities | 10/49 | €164,589 | €135,126 | -€29,463 | -17.9% |
| Equity | 10/15 | €91,904 | €108,722 | +€16,818 | +18.3% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €20,860 | €36,260 | +€15,400 | +73.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €34,400 | +€15,400 | +81.1% |
| Profit (loss) carried forward | 14 | €62,844 | €64,262 | +€1,418 | +2.3% |
| Amounts payable | 17/49 | €72,685 | €26,404 | -€46,281 | -63.7% |
| Amounts payable within one year | 42/48 | €72,685 | €26,404 | -€46,281 | -63.7% |
| Trade debts | 44 | €13,911 | €5,502 | -€8,409 | -60.4% |
| Suppliers | 440/4 | €13,911 | €5,502 | -€8,409 | -60.4% |
| Taxes, remuneration and social security | 45 | €19,449 | €13,952 | -€5,497 | -28.3% |
| Taxes | 450/3 | €12,825 | €5,780 | -€7,045 | -54.9% |
| Remuneration and social security | 454/9 | €6,624 | €8,172 | +€1,548 | +23.4% |
| Other amounts payable | 47/48 | €39,326 | €6,950 | -€32,376 | -82.3% |
| Remuneration, social security and pensions | 62 | €47,122 | €58,336 | +€11,214 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,443 | €16,410 | +€967 | +6.3% |
| Other operating charges | 640/8 | €547 | €164 | -€382 | -69.9% |
| Gross operating margin | 9900 | €93,028 | €100,481 | +€7,453 | +8.0% |
| Operating profit (loss) | 9901 | €29,916 | €25,570 | -€4,346 | -14.5% |
| Financial income | 75/76B | €42 | €46 | +€5 | +11.9% |
| Recurring financial income | 75 | €42 | €46 | +€5 | +11.9% |
| Financial charges | 65/66B | €212 | €415 | +€203 | +95.9% |
| Recurring financial charges | 65 | €212 | €415 | +€203 | +95.9% |
| Profit (loss) for the period before taxes | 9903 | €29,746 | €25,202 | -€4,544 | -15.3% |
| Income taxes | 67/77 | €10,348 | €8,383 | -€1,965 | -19.0% |
| Profit (loss) for the period | 9904 | €19,398 | €16,818 | -€2,579 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,398 | €16,818 | -€2,579 | -13.3% |
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 17 October 2026 via checked.be.