IDECOPY: 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.
IDECOPY
Largest movements
- Cash +€107,032
up €107,032 (+241.8%), from €44,259 to €151,291
mainly Depreciation (+€84,747) and Net result for the year (+€45,622)
- Tangible fixed assets -€55,933
down €55,933 (-7.5%), from €749,018 to €693,085
of which Land and buildings: -€79,097
- Receivables within one year +€11,582
up €11,582 (+22.3%), from €51,902 to €63,483
of which Trade receivables: +€11,582
- Reserves +€40,000
up €40,000 (+29.0%), from €138,106 to €178,106
of which Distributable reserves: +€40,000
- Trade debts +€29,461
up €29,461 (+167.1%), from €17,630 to €47,091
- Debts after one year -€28,207
down €28,207 (-13.1%), from €215,130 to €186,923
of which Financial debts: -€26,007
- Tax, wage and social debts +€16,412
up €16,412 (+48.2%), from €34,044 to €50,456
of which Taxes: +€18,866
- Other debts -€13,371
down €13,371 (-9.7%), from €138,390 to €125,019
- Gross operating margin +€46,262
up €46,262 (+20.4%), from €226,232 to €272,494
- Taxes +€12,813
up €12,813 (+148.4%), from €8,634 to €21,447
- Staff costs +€11,021
up €11,021 (+14.2%), from €77,573 to €88,593
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 | €930,301 | €993,896 | +€63,594 | +6.8% |
| Formation expenses | 20 | €14,371 | €14,371 | = | 0.0% |
| Fixed assets | 21/28 | €770,928 | €714,995 | -€55,933 | -7.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €749,018 | €693,085 | -€55,933 | -7.5% |
| Land and buildings | 22 | €743,205 | €664,108 | -€79,097 | -10.6% |
| Furniture and vehicles | 24 | €5,813 | €28,977 | +€23,164 | +398.5% |
| Financial fixed assets | 28 | €21,910 | €21,910 | = | 0.0% |
| Current assets | 29/58 | €145,003 | €264,530 | +€119,527 | +82.4% |
| Stocks and contracts in progress | 3 | €17,064 | €17,456 | +€392 | +2.3% |
| Stocks | 30/36 | €17,064 | €17,456 | +€392 | +2.3% |
| Amounts receivable within one year | 40/41 | €51,902 | €63,483 | +€11,582 | +22.3% |
| Trade receivables | 40 | €51,902 | €63,483 | +€11,582 | +22.3% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €44,259 | €151,291 | +€107,032 | +241.8% |
| Deferred charges and accrued income | 490/1 | €31,778 | €32,300 | +€522 | +1.6% |
| Total equity and liabilities | 10/49 | €930,301 | €993,896 | +€63,594 | +6.8% |
| Equity | 10/15 | €492,217 | €537,838 | +€45,622 | +9.3% |
| Contributions | 10/11 | €165,395 | €165,395 | = | 0.0% |
| Reserves | 13 | €138,106 | €178,106 | +€40,000 | +29.0% |
| Tax-exempt reserves | 132 | €54,235 | €54,235 | = | 0.0% |
| Distributable reserves | 133 | €83,871 | €123,871 | +€40,000 | +47.7% |
| Profit (loss) carried forward | 14 | €188,716 | €194,338 | +€5,622 | +3.0% |
| Amounts payable | 17/49 | €438,085 | €456,057 | +€17,972 | +4.1% |
| Amounts payable after more than one year | 17 | €215,130 | €186,923 | -€28,207 | -13.1% |
| Financial debts | 170/4 | €193,910 | €167,903 | -€26,007 | -13.4% |
| Other amounts payable | 178/9 | €21,220 | €19,020 | -€2,200 | -10.4% |
| Amounts payable within one year | 42/48 | €215,123 | €248,573 | +€33,450 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €25,059 | €26,007 | +€948 | +3.8% |
| Trade debts | 44 | €17,630 | €47,091 | +€29,461 | +167.1% |
| Suppliers | 440/4 | €17,630 | €47,091 | +€29,461 | +167.1% |
| Taxes, remuneration and social security | 45 | €34,044 | €50,456 | +€16,412 | +48.2% |
| Taxes | 450/3 | €14,466 | €33,332 | +€18,866 | +130.4% |
| Remuneration and social security | 454/9 | €19,578 | €17,124 | -€2,454 | -12.5% |
| Other amounts payable | 47/48 | €138,390 | €125,019 | -€13,371 | -9.7% |
| Accrued charges and deferred income | 492/3 | €7,832 | €20,562 | +€12,730 | +162.5% |
| Remuneration, social security and pensions | 62 | €77,573 | €88,593 | +€11,021 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,773 | €84,747 | -€26 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €979 | - | -€979 | |
| Other operating charges | 640/8 | €29,073 | €28,759 | -€314 | -1.1% |
| Gross operating margin | 9900 | €226,232 | €272,494 | +€46,262 | +20.4% |
| Operating profit (loss) | 9901 | €33,834 | €70,394 | +€36,561 | +108.1% |
| Financial income | 75/76B | €214 | €439 | +€225 | +105.1% |
| Recurring financial income | 75 | €214 | €439 | +€225 | +105.1% |
| Financial charges | 65/66B | €5,413 | €3,764 | -€1,649 | -30.5% |
| Recurring financial charges | 65 | €5,413 | €3,764 | -€1,649 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €28,635 | €67,069 | +€38,434 | +134.2% |
| Income taxes | 67/77 | €8,634 | €21,447 | +€12,813 | +148.4% |
| Profit (loss) for the period | 9904 | €20,001 | €45,622 | +€25,621 | +128.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,001 | €45,622 | +€25,621 | +128.1% |
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 1 October 2026 via checked.be.