IDELIMON: 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.
IDELIMON
Largest movements
- Cash +€403,009
up €403,009 (+464%), from €86,834 to €489,843
mainly Current investments (+€400,000) and Other debts (+€101,756)
- Current investments -€400,000
down €400,000 (-100%), from €400,000 to €0
- Tangible fixed assets -€26,883
down €26,883 (-28.8%), from €93,457 to €66,574
of which Furniture and vehicles: -€22,164
- Receivables within one year +€14,759
up €14,759 (+92.9%), from €15,881 to €30,640
of which Trade receivables: +€7,524
- Other debts +€101,756
up €101,756 (+80.3%), from €126,651 to €228,407
- Reserves -€99,703
down €99,703 (-22.4%), from €445,005 to €345,302
of which Distributable reserves: -€99,703
- Gross operating margin -€64,332
down €64,332 (-66.3%), from €96,972 to €32,641
- Taxes -€18,715
down €18,715 (-92.2%), from €20,294 to €1,580
- Financial income -€3,615
down €3,615 (-37.4%), from €9,665 to €6,049
- Depreciation -€1,726
down €1,726 (-6.0%), from €28,609 to €26,883
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.
Derived cash bridge
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 | €604,795 | €596,054 | -€8,741 | -1.4% |
| Fixed assets | 21/28 | €93,457 | €66,574 | -€26,883 | -28.8% |
| Tangible fixed assets | 22/27 | €93,457 | €66,574 | -€26,883 | -28.8% |
| Land and buildings | 22 | €7,171 | €4,872 | -€2,300 | -32.1% |
| Plant, machinery and equipment | 23 | €6,833 | €4,414 | -€2,419 | -35.4% |
| Furniture and vehicles | 24 | €79,452 | €57,288 | -€22,164 | -27.9% |
| Current assets | 29/58 | €511,338 | €529,481 | +€18,142 | +3.5% |
| Amounts receivable within one year | 40/41 | €15,881 | €30,640 | +€14,759 | +92.9% |
| Trade receivables | 40 | €15,881 | €23,405 | +€7,524 | +47.4% |
| Other amounts receivable | 41 | - | €7,235 | +€7,235 | |
| Current investments | 50/53 | €400,000 | €0 | -€400,000 | -100% |
| Cash at bank and in hand | 54/58 | €86,834 | €489,843 | +€403,009 | +464% |
| Deferred charges and accrued income | 490/1 | €8,624 | €8,997 | +€374 | +4.3% |
| Total equity and liabilities | 10/49 | €604,795 | €596,054 | -€8,741 | -1.4% |
| Equity | 10/15 | €451,205 | €351,502 | -€99,703 | -22.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €445,005 | €345,302 | -€99,703 | -22.4% |
| Tax-exempt reserves | 132 | €17,393 | €17,393 | = | 0.0% |
| Distributable reserves | 133 | €427,612 | €327,909 | -€99,703 | -23.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €153,590 | €244,553 | +€90,962 | +59.2% |
| Amounts payable within one year | 42/48 | €153,590 | €244,553 | +€90,962 | +59.2% |
| Trade debts | 44 | €6,148 | €563 | -€5,586 | -90.8% |
| Suppliers | 440/4 | €6,148 | €563 | -€5,586 | -90.8% |
| Taxes, remuneration and social security | 45 | €20,791 | €15,583 | -€5,208 | -25.0% |
| Taxes | 450/3 | €20,791 | €15,583 | -€5,208 | -25.0% |
| Other amounts payable | 47/48 | €126,651 | €228,407 | +€101,756 | +80.3% |
| Non-recurring operating income | 76A | €29,864 | €0 | -€29,864 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,609 | €26,883 | -€1,726 | -6.0% |
| Other operating charges | 640/8 | €514 | €703 | +€189 | +36.7% |
| Gross operating margin | 9900 | €96,972 | €32,641 | -€64,332 | -66.3% |
| Operating profit (loss) | 9901 | €67,849 | €5,055 | -€62,794 | -92.5% |
| Financial income | 75/76B | €9,665 | €6,049 | -€3,615 | -37.4% |
| Recurring financial income | 75 | €9,665 | €6,049 | -€3,615 | -37.4% |
| Financial charges | 65/66B | €9,693 | €9,228 | -€465 | -4.8% |
| Recurring financial charges | 65 | €9,693 | €9,228 | -€465 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €67,821 | €1,876 | -€65,945 | -97.2% |
| Income taxes | 67/77 | €20,294 | €1,580 | -€18,715 | -92.2% |
| Profit (loss) for the period | 9904 | €47,527 | €297 | -€47,230 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,527 | €297 | -€47,230 | -99.4% |
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 24 October 2026 via checked.be.