IDEFIX: what changed
Two financial 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
- Receivables within one year +€19,495
up €19,495 (+156.7%), from €12,440 to €31,935
of which Other amounts receivable: +€15,136
- Deferred charges and accrued income -€3,924
no longer reported in 2025 (was €3,924)
- Cash +€2,331
up €2,331 (+58.2%), from €4,005 to €6,336
mainly Net result for the year (+€19,097) and Deferred charges and accrued income (+€3,924)
- Tangible fixed assets -€1,673
down €1,673 (-44.9%), from €3,727 to €2,055
of which Plant, machinery and equipment: -€1,513
- Reserves +€11,020
up €11,020 (+61.2%), from €18,000 to €29,020
- Profit (loss) carried forward +€8,077
no longer reported in 2025 (was -€8,077)
- Trade debts -€2,761
down €2,761 (-34.4%), from €8,035 to €5,274
- Other debts -€2,638
no longer reported in 2025 (was €2,638)
- Short-term financial debts +€2,531
new in 2025: €2,531
- Gross operating margin +€19,462
up €19,462 (+223.3%), from €8,717 to €28,179
- Taxes +€3,559
new in 2025: €3,559
- Other operating charges -€916
down €916 (-31.0%), from €2,956 to €2,040
- Financial charges +€508
up €508 (+139.9%), from €363 to €871
- Financial income +€373
up €373 (+22724.4%), from €2 to €374
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 | €24,097 | €40,326 | +€16,229 | +67.3% |
| Fixed assets | 21/28 | €3,727 | €2,055 | -€1,673 | -44.9% |
| Tangible fixed assets | 22/27 | €3,727 | €2,055 | -€1,673 | -44.9% |
| Plant, machinery and equipment | 23 | €3,533 | €2,020 | -€1,513 | -42.8% |
| Furniture and vehicles | 24 | €194 | €34 | -€160 | -82.4% |
| Current assets | 29/58 | €20,369 | €38,271 | +€17,902 | +87.9% |
| Amounts receivable within one year | 40/41 | €12,440 | €31,935 | +€19,495 | +156.7% |
| Trade receivables | 40 | €2,300 | €6,658 | +€4,358 | +189.5% |
| Other amounts receivable | 41 | €10,140 | €25,276 | +€15,136 | +149.3% |
| Cash at bank and in hand | 54/58 | €4,005 | €6,336 | +€2,331 | +58.2% |
| Deferred charges and accrued income | 490/1 | €3,924 | - | -€3,924 | |
| Total equity and liabilities | 10/49 | €24,097 | €40,326 | +€16,229 | +67.3% |
| Equity | 10/15 | €13,423 | €32,520 | +€19,097 | +142.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Contributions outside capital | 11 | €3,500 | €3,500 | = | 0.0% |
| Other | 1109/19 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €18,000 | €29,020 | +€11,020 | +61.2% |
| Distributable reserves | 133 | €18,000 | €29,020 | +€11,020 | +61.2% |
| Profit (loss) carried forward | 14 | -€8,077 | - | +€8,077 | |
| Amounts payable | 17/49 | €10,673 | €7,806 | -€2,868 | -26.9% |
| Amounts payable within one year | 42/48 | €10,673 | €7,806 | -€2,868 | -26.9% |
| Financial debts | 43 | - | €2,531 | +€2,531 | |
| Credit institutions | 430/8 | - | €2,531 | +€2,531 | |
| Trade debts | 44 | €8,035 | €5,274 | -€2,761 | -34.4% |
| Suppliers | 440/4 | €8,035 | €5,274 | -€2,761 | -34.4% |
| Other amounts payable | 47/48 | €2,638 | - | -€2,638 | |
| Remuneration, social security and pensions | 62 | €1,126 | €1,314 | +€188 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,673 | €1,673 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,956 | €2,040 | -€916 | -31.0% |
| Gross operating margin | 9900 | €8,717 | €28,179 | +€19,462 | +223.3% |
| Operating profit (loss) | 9901 | €2,963 | €23,152 | +€20,190 | +681.5% |
| Financial income | 75/76B | €2 | €374 | +€373 | +22724.4% |
| Recurring financial income | 75 | €2 | €374 | +€373 | +22724.4% |
| Financial charges | 65/66B | €363 | €871 | +€508 | +139.9% |
| Recurring financial charges | 65 | €363 | €871 | +€508 | +139.9% |
| Profit (loss) for the period before taxes | 9903 | €2,601 | €22,656 | +€20,055 | +771.0% |
| Income taxes | 67/77 | - | €3,559 | +€3,559 | |
| Profit (loss) for the period | 9904 | €2,601 | €19,097 | +€16,496 | +634.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,601 | €19,097 | +€16,496 | +634.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.