IDEB3C: 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.
IDEB3C
Largest movements
- Receivables within one year +€83,486
new in 2025: €83,486
- Cash +€34,535
up €34,535 (+196.5%), from €17,576 to €52,111
mainly Net result for the year (+€54,343) and Advances received (+€37,486)
- Stocks and contracts -€15,599
down €15,599 (-59.2%), from €26,351 to €10,752
- Profit (loss) carried forward +€54,343
up €54,343 (+77.4%), from -€70,191 to -€15,849
- Advances received +€37,486
new in 2025: €37,486
- Other debts +€5,990
up €5,990 (+209.6%), from €2,858 to €8,848
- Tax, wage and social debts +€5,737
up €5,737 (+40.9%), from €14,011 to €19,748
of which Remuneration and social security: +€3,200
- Trade debts -€2,725
down €2,725 (-2.5%), from €108,173 to €105,448
- Gross operating margin +€92,766
up €92,766, from -€30,789 to €61,978
- Staff costs -€40,573
down €40,573 (-92.2%), from €44,019 to €3,447
- Other operating charges -€1,161
down €1,161 (-59.2%), from €1,960 to €799
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 | €55,851 | €156,681 | +€100,830 | +180.5% |
| Fixed assets | 21/28 | €9,304 | €8,608 | -€696 | -7.5% |
| Tangible fixed assets | 22/27 | €5,509 | €4,813 | -€696 | -12.6% |
| Furniture and vehicles | 24 | €415 | - | -€415 | |
| Other tangible fixed assets | 26 | €5,093 | €4,813 | -€280 | -5.5% |
| Financial fixed assets | 28 | €3,795 | €3,795 | = | 0.0% |
| Current assets | 29/58 | €46,547 | €148,073 | +€101,526 | +218.1% |
| Stocks and contracts in progress | 3 | €26,351 | €10,752 | -€15,599 | -59.2% |
| Stocks | 30/36 | €26,351 | €10,752 | -€15,599 | -59.2% |
| Amounts receivable within one year | 40/41 | - | €83,486 | +€83,486 | |
| Trade receivables | 40 | - | €83,486 | +€83,486 | |
| Cash at bank and in hand | 54/58 | €17,576 | €52,111 | +€34,535 | +196.5% |
| Deferred charges and accrued income | 490/1 | €2,619 | €1,723 | -€896 | -34.2% |
| Total equity and liabilities | 10/49 | €55,851 | €156,681 | +€100,830 | +180.5% |
| Equity | 10/15 | -€69,191 | -€14,849 | +€54,343 | +78.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,191 | -€15,849 | +€54,343 | +77.4% |
| Amounts payable | 17/49 | €125,042 | €171,530 | +€46,488 | +37.2% |
| Amounts payable within one year | 42/48 | €125,042 | €171,530 | +€46,488 | +37.2% |
| Trade debts | 44 | €108,173 | €105,448 | -€2,725 | -2.5% |
| Suppliers | 440/4 | €108,173 | €105,448 | -€2,725 | -2.5% |
| Advances received on contracts in progress | 46 | - | €37,486 | +€37,486 | |
| Taxes, remuneration and social security | 45 | €14,011 | €19,748 | +€5,737 | +40.9% |
| Taxes | 450/3 | €14,011 | €16,548 | +€2,537 | +18.1% |
| Remuneration and social security | 454/9 | - | €3,200 | +€3,200 | |
| Other amounts payable | 47/48 | €2,858 | €8,848 | +€5,990 | +209.6% |
| Remuneration, social security and pensions | 62 | €44,019 | €3,447 | -€40,573 | -92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,192 | €1,624 | -€568 | -25.9% |
| Other operating charges | 640/8 | €1,960 | €799 | -€1,161 | -59.2% |
| Gross operating margin | 9900 | -€30,789 | €61,978 | +€92,766 | |
| Operating profit (loss) | 9901 | -€78,960 | €56,107 | +€135,067 | |
| Financial income | 75/76B | €2 | €245 | +€243 | +11058.6% |
| Recurring financial income | 75 | €2 | €245 | +€243 | +11058.6% |
| Financial charges | 65/66B | €2,173 | €2,010 | -€163 | -7.5% |
| Recurring financial charges | 65 | €2,173 | €2,010 | -€163 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€81,131 | €54,343 | +€135,474 | |
| Profit (loss) for the period | 9904 | -€81,131 | €54,343 | +€135,474 | |
| Profit (loss) for the period to be appropriated | 9905 | -€81,131 | €54,343 | +€135,474 |
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 7 October 2026 via checked.be.