IDEFIX: 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.
IDEFIX
Largest movements
- Tangible fixed assets -€7,681
down €7,681 (-7.9%), from €97,264 to €89,583
- Cash +€3,377
up €3,377 (+46.8%), from €7,213 to €10,590
mainly Depreciation (+€7,681) and Accrued charges and deferred income (+€1,050)
- Profit (loss) carried forward -€2,780
down €2,780 (-1.9%), from -€147,955 to -€150,735
- Trade debts -€1,914
down €1,914 (-72.1%), from €2,656 to €742
- Gross operating margin +€6,608
up €6,608 (+1777.1%), from €372 to €6,980
- Other operating charges -€720
down €720 (-26.4%), from €2,723 to €2,003
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,905 | €102,201 | -€3,704 | -3.5% |
| Fixed assets | 21/28 | €97,264 | €89,583 | -€7,681 | -7.9% |
| Tangible fixed assets | 22/27 | €97,264 | €89,583 | -€7,681 | -7.9% |
| Land and buildings | 22 | €97,264 | €89,583 | -€7,681 | -7.9% |
| Current assets | 29/58 | €8,641 | €12,618 | +€3,977 | +46.0% |
| Amounts receivable within one year | 40/41 | €1,425 | €2,025 | +€600 | +42.1% |
| Trade receivables | 40 | €1,425 | €2,025 | +€600 | +42.1% |
| Current investments | 50/53 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,213 | €10,590 | +€3,377 | +46.8% |
| Total equity and liabilities | 10/49 | €105,905 | €102,201 | -€3,704 | -3.5% |
| Equity | 10/15 | €103,091 | €100,312 | -€2,780 | -2.7% |
| Contributions | 10/11 | €251,047 | €251,047 | = | 0.0% |
| Capital | 10 | €251,047 | €251,047 | = | 0.0% |
| Issued capital | 100 | €251,047 | €251,047 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,955 | -€150,735 | -€2,780 | -1.9% |
| Amounts payable | 17/49 | €2,814 | €1,889 | -€924 | -32.9% |
| Amounts payable within one year | 42/48 | €2,814 | €839 | -€1,974 | -70.2% |
| Trade debts | 44 | €2,656 | €742 | -€1,914 | -72.1% |
| Suppliers | 440/4 | €2,656 | €742 | -€1,914 | -72.1% |
| Other amounts payable | 47/48 | €157 | €97 | -€60 | -38.1% |
| Accrued charges and deferred income | 492/3 | - | €1,050 | +€1,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,681 | €7,681 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,723 | €2,003 | -€720 | -26.4% |
| Gross operating margin | 9900 | €372 | €6,980 | +€6,608 | +1777.1% |
| Operating profit (loss) | 9901 | -€10,032 | -€2,703 | +€7,328 | +73.1% |
| Financial charges | 65/66B | €61 | €76 | +€15 | +24.2% |
| Recurring financial charges | 65 | €61 | €76 | +€15 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,093 | -€2,780 | +€7,314 | +72.5% |
| Profit (loss) for the period | 9904 | -€10,093 | -€2,780 | +€7,314 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,093 | -€2,780 | +€7,314 | +72.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.