IDE9: 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.
IDE9
Largest movements
- Receivables within one year -€12,711
down €12,711 (-81.5%), from €15,597 to €2,886
- Intangible fixed assets -€10,000
down €10,000 (-16.4%), from €60,932 to €50,932
- Cash -€4,209
down €4,209 (-71.9%), from €5,850 to €1,642
mainly Net result for the year (-€28,944) and Debts after one year (-€9,184)
- Profit (loss) carried forward -€28,944
down €28,944 (-63.8%), from -€45,355 to -€74,300
- Debts after one year -€9,184
down €9,184 (-8.5%), from €108,313 to €99,129
of which Financial debts: -€9,184
- Other debts +€5,490
up €5,490 (+153.6%), from €3,574 to €9,065
- Tax, wage and social debts +€2,081
up €2,081 (+49.7%), from €4,185 to €6,266
- Trade debts +€1,338
up €1,338 (+70.4%), from €1,900 to €3,239
- Gross operating margin -€23,352
down €23,352, from €10,278 to -€13,074
- Financial charges +€294
up €294 (+8.4%), from €3,490 to €3,784
- Other operating charges +€228
up €228 (+45.1%), from €506 to €734
- Depreciation +€175
up €175 (+1.6%), from €11,030 to €11,205
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 | €86,926 | €58,330 | -€28,595 | -32.9% |
| Formation expenses | 20 | €568 | €53 | -€515 | -90.6% |
| Fixed assets | 21/28 | €64,440 | €53,749 | -€10,690 | -16.6% |
| Intangible fixed assets | 21 | €60,932 | €50,932 | -€10,000 | -16.4% |
| Tangible fixed assets | 22/27 | €3,108 | €2,418 | -€690 | -22.2% |
| Plant, machinery and equipment | 23 | €446 | €136 | -€310 | -69.5% |
| Furniture and vehicles | 24 | €230 | €98 | -€132 | -57.4% |
| Other tangible fixed assets | 26 | €2,432 | €2,184 | -€248 | -10.2% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €21,918 | €4,528 | -€17,390 | -79.3% |
| Amounts receivable within one year | 40/41 | €15,597 | €2,886 | -€12,711 | -81.5% |
| Trade receivables | 40 | €15,597 | €2,886 | -€12,711 | -81.5% |
| Cash at bank and in hand | 54/58 | €5,850 | €1,642 | -€4,209 | -71.9% |
| Deferred charges and accrued income | 490/1 | €471 | €0 | -€471 | -100.0% |
| Total equity and liabilities | 10/49 | €86,926 | €58,330 | -€28,595 | -32.9% |
| Equity | 10/15 | -€40,355 | -€69,300 | -€28,944 | -71.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,355 | -€74,300 | -€28,944 | -63.8% |
| Amounts payable | 17/49 | €127,281 | €127,630 | +€349 | +0.3% |
| Amounts payable after more than one year | 17 | €108,313 | €99,129 | -€9,184 | -8.5% |
| Financial debts | 170/4 | €31,313 | €22,129 | -€9,184 | -29.3% |
| Other amounts payable | 178/9 | €77,000 | €77,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,466 | €27,754 | +€9,288 | +50.3% |
| Current portion of amounts payable after more than one year | 42 | €8,806 | €9,184 | +€378 | +4.3% |
| Trade debts | 44 | €1,900 | €3,239 | +€1,338 | +70.4% |
| Suppliers | 440/4 | €1,900 | €3,239 | +€1,338 | +70.4% |
| Taxes, remuneration and social security | 45 | €4,185 | €6,266 | +€2,081 | +49.7% |
| Taxes | 450/3 | €4,185 | €6,266 | +€2,081 | +49.7% |
| Other amounts payable | 47/48 | €3,574 | €9,065 | +€5,490 | +153.6% |
| Accrued charges and deferred income | 492/3 | €501 | €747 | +€246 | +49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,030 | €11,205 | +€175 | +1.6% |
| Other operating charges | 640/8 | €506 | €734 | +€228 | +45.1% |
| Gross operating margin | 9900 | €10,278 | -€13,074 | -€23,352 | |
| Operating profit (loss) | 9901 | -€1,258 | -€25,013 | -€23,755 | -1887.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €3,490 | €3,784 | +€294 | +8.4% |
| Recurring financial charges | 65 | €3,490 | €3,784 | +€294 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,748 | -€28,797 | -€24,049 | -506.5% |
| Income taxes | 67/77 | €190 | €147 | -€43 | -22.4% |
| Profit (loss) for the period | 9904 | -€4,938 | -€28,944 | -€24,007 | -486.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,938 | -€28,944 | -€24,007 | -486.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.