IDECA: 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.
IDECA
Largest movements
- Current investments -€4,890
down €4,890 (-18.9%), from €25,841 to €20,951
- Receivables within one year -€4,096
down €4,096 (-46.9%), from €8,735 to €4,639
of which Trade receivables: -€5,136
- Tangible fixed assets -€1,225
down €1,225 (-8.1%), from €15,176 to €13,951
of which Furniture and vehicles: -€725
- Cash -€836
down €836 (-26.8%), from €3,120 to €2,284
mainly Net result for the year (-€11,046)
- Profit (loss) carried forward -€11,046
down €11,046 (-39.3%), from €28,134 to €17,087
- Gross operating margin -€5,336
down €5,336 (-146.9%), from -€3,633 to -€8,969
- Other operating charges -€908
down €908 (-49.0%), from €1,854 to €946
- Depreciation +€725
up €725 (+145.0%), from €500 to €1,225
- Financial income +€132
up €132 (+96.3%), from €138 to €270
of which Non-recurring financial income: +€112
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 | €52,871 | €41,825 | -€11,046 | -20.9% |
| Fixed assets | 21/28 | €15,176 | €13,951 | -€1,225 | -8.1% |
| Tangible fixed assets | 22/27 | €15,176 | €13,951 | -€1,225 | -8.1% |
| Land and buildings | 22 | €13,000 | €12,500 | -€500 | -3.8% |
| Furniture and vehicles | 24 | €2,176 | €1,451 | -€725 | -33.3% |
| Current assets | 29/58 | €37,695 | €27,874 | -€9,821 | -26.1% |
| Amounts receivable within one year | 40/41 | €8,735 | €4,639 | -€4,096 | -46.9% |
| Trade receivables | 40 | €5,136 | - | -€5,136 | |
| Other amounts receivable | 41 | €3,599 | €4,639 | +€1,040 | +28.9% |
| Current investments | 50/53 | €25,841 | €20,951 | -€4,890 | -18.9% |
| Cash at bank and in hand | 54/58 | €3,120 | €2,284 | -€836 | -26.8% |
| Total equity and liabilities | 10/49 | €52,871 | €41,825 | -€11,046 | -20.9% |
| Equity | 10/15 | €48,585 | €37,539 | -€11,046 | -22.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,134 | €17,087 | -€11,046 | -39.3% |
| Amounts payable | 17/49 | €4,286 | €4,286 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,286 | €4,286 | = | 0.0% |
| Trade debts | 44 | €139 | €139 | = | 0.0% |
| Suppliers | 440/4 | €139 | €139 | = | 0.0% |
| Other amounts payable | 47/48 | €4,147 | €4,147 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €1,225 | +€725 | +145.0% |
| Other operating charges | 640/8 | €1,854 | €946 | -€908 | -49.0% |
| Gross operating margin | 9900 | -€3,633 | -€8,969 | -€5,336 | -146.9% |
| Operating profit (loss) | 9901 | -€5,987 | -€11,140 | -€5,152 | -86.1% |
| Financial income | 75/76B | €138 | €270 | +€132 | +96.3% |
| Recurring financial income | 75 | €138 | €158 | +€20 | +14.6% |
| Non-recurring financial income | 76B | - | €112 | +€112 | |
| Financial charges | 65/66B | €127 | €98 | -€29 | -23.1% |
| Recurring financial charges | 65 | €127 | €98 | -€29 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,977 | -€10,967 | -€4,991 | -83.5% |
| Income taxes | 67/77 | €81 | €79 | -€2 | -2.3% |
| Profit (loss) for the period | 9904 | -€6,057 | -€11,046 | -€4,989 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,057 | -€11,046 | -€4,989 | -82.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.