IDEM: 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.
IDEM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€43,745
down €43,745 (-1.3%), from -€3.5m to -€3.5m
- Other debts +€43,225
up €43,225 (+1.8%), from €2.4m to €2.5m
- Trade debts +€520
new in 2025: €520
- Financial charges -€22,213
down €22,213 (-33.9%), from €65,438 to €43,225
- Other operating charges +€402
up €402 (+340.4%), from €118 to €520
- Taxes -€200
down €200 (-100.0%), from €200 to €0
- Gross operating margin -€12
down €12 (-100.0%), from €12 to €0
- Financial income -€10
down €10 (-100.0%), from €10 to €0
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,659 | €1,659 | = | 0.0% |
| Current assets | 29/58 | €1,659 | €1,659 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,659 | €1,659 | = | 0.0% |
| Other amounts receivable | 41 | €1,659 | €1,659 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,659 | €1,659 | = | 0.0% |
| Equity | 10/15 | -€3,436,969 | -€3,480,714 | -€43,745 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,455,569 | -€3,499,314 | -€43,745 | -1.3% |
| Amounts payable | 17/49 | €3,438,628 | €3,482,373 | +€43,745 | +1.3% |
| Amounts payable after more than one year | 17 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial debts | 170/4 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,438,628 | €2,482,373 | +€43,745 | +1.8% |
| Trade debts | 44 | - | €520 | +€520 | |
| Suppliers | 440/4 | - | €520 | +€520 | |
| Taxes, remuneration and social security | 45 | €200 | €200 | = | 0.0% |
| Taxes | 450/3 | €200 | €200 | = | 0.0% |
| Other amounts payable | 47/48 | €2,438,428 | €2,481,653 | +€43,225 | +1.8% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | €12 | €0 | -€12 | -100.0% |
| Operating profit (loss) | 9901 | -€106 | -€520 | -€414 | -390.6% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €65,438 | €43,225 | -€22,213 | -33.9% |
| Recurring financial charges | 65 | €65,438 | €43,225 | -€22,213 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | -€65,534 | -€43,745 | +€21,789 | +33.2% |
| Income taxes | 67/77 | €200 | €0 | -€200 | -100.0% |
| Profit (loss) for the period | 9904 | -€65,734 | -€43,745 | +€21,989 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,734 | -€43,745 | +€21,989 | +33.5% |
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 9 October 2026 via checked.be.