IDELYA: 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.
IDELYA
Largest movements
- Receivables within one year -€136,636
down €136,636 (-36.3%), from €376,489 to €239,853
of which Trade receivables: -€164,307
- Other debts -€88,838
down €88,838 (-98.7%), from €90,027 to €1,189
- Current portion of long-term debt -€37,913
no longer reported in 2025 (was €37,913)
- Advances received +€36,300
new in 2025: €36,300
- Tax, wage and social debts -€32,274
down €32,274 (-72.9%), from €44,260 to €11,986
of which Taxes: -€39,352
- Gross operating margin -€74,980
down €74,980 (-28.3%), from €265,113 to €190,132
- Financial charges -€66,187
down €66,187 (-35.6%), from €185,882 to €119,695
- Staff costs +€3,415
up €3,415 (+28.8%), from €11,842 to €15,257
- Taxes +€3,261
up €3,261 (+145.6%), from €2,239 to €5,500
- Other operating charges -€3,175
down €3,175 (-41.0%), from €7,743 to €4,568
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 | €1,157,127 | €1,028,607 | -€128,520 | -11.1% |
| Fixed assets | 21/28 | €688,092 | €685,254 | -€2,837 | -0.4% |
| Tangible fixed assets | 22/27 | €688,092 | €685,254 | -€2,837 | -0.4% |
| Land and buildings | 22 | €578,282 | €545,214 | -€33,068 | -5.7% |
| Furniture and vehicles | 24 | €85,102 | €115,661 | +€30,559 | +35.9% |
| Other tangible fixed assets | 26 | €24,707 | €24,379 | -€328 | -1.3% |
| Current assets | 29/58 | €469,035 | €343,353 | -€125,682 | -26.8% |
| Stocks and contracts in progress | 3 | €51,541 | €60,206 | +€8,665 | +16.8% |
| Stocks | 30/36 | €51,541 | €60,206 | +€8,665 | +16.8% |
| Amounts receivable within one year | 40/41 | €376,489 | €239,853 | -€136,636 | -36.3% |
| Trade receivables | 40 | €180,660 | €16,353 | -€164,307 | -90.9% |
| Other amounts receivable | 41 | €195,830 | €223,500 | +€27,671 | +14.1% |
| Cash at bank and in hand | 54/58 | €20,420 | €28,460 | +€8,040 | +39.4% |
| Deferred charges and accrued income | 490/1 | €20,585 | €14,834 | -€5,751 | -27.9% |
| Total equity and liabilities | 10/49 | €1,157,127 | €1,028,607 | -€128,520 | -11.1% |
| Equity | 10/15 | €579,849 | €573,298 | -€6,551 | -1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €374,046 | €374,046 | = | 0.0% |
| Distributable reserves | 133 | €374,046 | €374,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,403 | €186,851 | -€6,551 | -3.4% |
| Amounts payable | 17/49 | €577,278 | €455,310 | -€121,968 | -21.1% |
| Amounts payable after more than one year | 17 | €391,919 | €391,919 | = | 0.0% |
| Financial debts | 170/4 | €380,519 | €380,519 | = | 0.0% |
| Other amounts payable | 178/9 | €11,400 | €11,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €185,359 | €63,390 | -€121,968 | -65.8% |
| Current portion of amounts payable after more than one year | 42 | €37,913 | - | -€37,913 | |
| Trade debts | 44 | €13,158 | €13,915 | +€757 | +5.8% |
| Suppliers | 440/4 | €13,158 | €13,915 | +€757 | +5.8% |
| Advances received on contracts in progress | 46 | - | €36,300 | +€36,300 | |
| Taxes, remuneration and social security | 45 | €44,260 | €11,986 | -€32,274 | -72.9% |
| Taxes | 450/3 | €42,207 | €2,855 | -€39,352 | -93.2% |
| Remuneration and social security | 454/9 | €2,054 | €9,131 | +€7,077 | +344.6% |
| Other amounts payable | 47/48 | €90,027 | €1,189 | -€88,838 | -98.7% |
| Remuneration, social security and pensions | 62 | €11,842 | €15,257 | +€3,415 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,420 | €51,664 | -€1,756 | -3.3% |
| Other operating charges | 640/8 | €7,743 | €4,568 | -€3,175 | -41.0% |
| Gross operating margin | 9900 | €265,113 | €190,132 | -€74,980 | -28.3% |
| Operating profit (loss) | 9901 | €192,107 | €118,644 | -€73,463 | -38.2% |
| Financial charges | 65/66B | €185,882 | €119,695 | -€66,187 | -35.6% |
| Recurring financial charges | 65 | €185,882 | €119,695 | -€66,187 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €6,225 | -€1,051 | -€7,277 | |
| Income taxes | 67/77 | €2,239 | €5,500 | +€3,261 | +145.6% |
| Profit (loss) for the period | 9904 | €3,986 | -€6,551 | -€10,537 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,986 | -€6,551 | -€10,537 |
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 3 October 2026 via checked.be.