IDEFICE: 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.
IDEFICE
Largest movements
- Tangible fixed assets -€22,040
down €22,040 (-9.7%), from €227,839 to €205,799
of which Furniture and vehicles: -€13,085
- Cash +€21,162
up €21,162 (+331.0%), from €6,393 to €27,555
mainly Depreciation (+€25,515) and Net result for the year (+€12,662)
- Current investments +€10,000
up €10,000 (+5.3%), from €190,000 to €200,000
- Deferred charges and accrued income -€6,264
down €6,264 (-25.9%), from €24,225 to €17,961
- Reserves +€16,522
up €16,522 (+3.9%), from €421,046 to €437,568
of which Distributable reserves: +€16,522
- Debts after one year -€10,109
down €10,109 (-47.7%), from €21,197 to €11,088
- Gross operating margin +€14,159
up €14,159 (+50.7%), from €27,917 to €42,076
- Taxes +€3,971
up €3,971 (+251.0%), from €1,582 to €5,553
- Financial income +€939
up €939 (+18.6%), from €5,057 to €5,996
- Depreciation +€711
up €711 (+2.9%), from €24,804 to €25,515
- Financial charges -€465
down €465 (-44.7%), from €1,040 to €575
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 | €472,696 | €472,703 | +€7 | 0.0% |
| Fixed assets | 21/28 | €231,311 | €207,824 | -€23,487 | -10.2% |
| Intangible fixed assets | 21 | €3,472 | €2,025 | -€1,447 | -41.7% |
| Tangible fixed assets | 22/27 | €227,839 | €205,799 | -€22,040 | -9.7% |
| Land and buildings | 22 | €183,676 | €174,721 | -€8,955 | -4.9% |
| Furniture and vehicles | 24 | €44,163 | €31,077 | -€13,085 | -29.6% |
| Current assets | 29/58 | €241,385 | €264,879 | +€23,494 | +9.7% |
| Amounts receivable within one year | 40/41 | €20,767 | €19,363 | -€1,405 | -6.8% |
| Trade receivables | 40 | €5,724 | €8,593 | +€2,868 | +50.1% |
| Other amounts receivable | 41 | €15,043 | €10,770 | -€4,273 | -28.4% |
| Current investments | 50/53 | €190,000 | €200,000 | +€10,000 | +5.3% |
| Cash at bank and in hand | 54/58 | €6,393 | €27,555 | +€21,162 | +331.0% |
| Deferred charges and accrued income | 490/1 | €24,225 | €17,961 | -€6,264 | -25.9% |
| Total equity and liabilities | 10/49 | €472,696 | €472,703 | +€7 | 0.0% |
| Equity | 10/15 | €431,106 | €443,768 | +€12,662 | +2.9% |
| Contributions | 10/11 | €10,060 | €6,200 | -€3,860 | -38.4% |
| Reserves | 13 | €421,046 | €437,568 | +€16,522 | +3.9% |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €405,046 | €421,568 | +€16,522 | +4.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,591 | €28,935 | -€12,656 | -30.4% |
| Amounts payable after more than one year | 17 | €21,197 | €11,088 | -€10,109 | -47.7% |
| Financial debts | 170/4 | €21,197 | €11,088 | -€10,109 | -47.7% |
| Amounts payable within one year | 42/48 | €20,018 | €17,847 | -€2,171 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €9,989 | €10,109 | +€120 | +1.2% |
| Financial debts | 43 | €164 | €181 | +€17 | +10.2% |
| Credit institutions | 430/8 | €164 | €181 | +€17 | +10.2% |
| Trade debts | 44 | €704 | €4,498 | +€3,794 | +538.8% |
| Suppliers | 440/4 | €704 | €4,498 | +€3,794 | +538.8% |
| Taxes, remuneration and social security | 45 | €7,088 | €3,059 | -€4,029 | -56.8% |
| Taxes | 450/3 | €4,284 | €3,059 | -€1,225 | -28.6% |
| Remuneration and social security | 454/9 | €2,804 | €0 | -€2,804 | -100.0% |
| Other amounts payable | 47/48 | €2,073 | €0 | -€2,073 | -100.0% |
| Accrued charges and deferred income | 492/3 | €376 | €0 | -€376 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,804 | €25,515 | +€711 | +2.9% |
| Other operating charges | 640/8 | €3,442 | €3,766 | +€323 | +9.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €27,917 | €42,076 | +€14,159 | +50.7% |
| Operating profit (loss) | 9901 | -€330 | €12,795 | +€13,124 | |
| Financial income | 75/76B | €5,057 | €5,996 | +€939 | +18.6% |
| Recurring financial income | 75 | €5,057 | €5,996 | +€939 | +18.6% |
| Financial charges | 65/66B | €1,040 | €575 | -€465 | -44.7% |
| Recurring financial charges | 65 | €1,040 | €575 | -€465 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €3,687 | €18,216 | +€14,528 | +394.0% |
| Income taxes | 67/77 | €1,582 | €5,553 | +€3,971 | +251.0% |
| Profit (loss) for the period | 9904 | €2,105 | €12,662 | +€10,557 | +501.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,105 | €12,662 | +€10,557 | +501.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.