IDEM CONCEPT: 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.
IDEM CONCEPT
Largest movements
- Cash -€27,775
down €27,775 (-49.1%), from €56,626 to €28,851
mainly Advances received (-€26,307) and Receivables after one year (-€22,700)
- Receivables after one year +€22,700
up €22,700 (+75.7%), from €30,000 to €52,700
- Trade debts +€40,828
up €40,828 (+164.0%), from €24,893 to €65,721
- Advances received -€26,307
no longer reported in 2025 (was €26,307)
- Tax, wage and social debts -€12,459
no longer reported in 2025 (was €12,459)
- Profit (loss) carried forward -€8,092
down €8,092 (-6.1%), from €131,646 to €123,554
- Gross operating margin -€1,618
down €1,618 (-25.5%), from -€6,357 to -€7,976
- Financial income +€437
up €437 (+73.1%), from €597 to €1,034
- Financial charges +€325
up €325 (+47.8%), from €680 to €1,005
- Taxes +€146
new in 2025: €146
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 | €209,649 | €204,620 | -€5,029 | -2.4% |
| Current assets | 29/58 | €209,649 | €204,620 | -€5,029 | -2.4% |
| Amounts receivable after more than one year | 29 | €30,000 | €52,700 | +€22,700 | +75.7% |
| Other amounts receivable | 291 | €30,000 | €52,700 | +€22,700 | +75.7% |
| Amounts receivable within one year | 40/41 | €121,554 | €120,566 | -€988 | -0.8% |
| Trade receivables | 40 | €111,929 | €111,050 | -€879 | -0.8% |
| Other amounts receivable | 41 | €9,625 | €9,516 | -€109 | -1.1% |
| Cash at bank and in hand | 54/58 | €56,626 | €28,851 | -€27,775 | -49.1% |
| Deferred charges and accrued income | 490/1 | €1,469 | €2,503 | +€1,034 | +70.4% |
| Total equity and liabilities | 10/49 | €209,649 | €204,620 | -€5,029 | -2.4% |
| Equity | 10/15 | €145,906 | €137,814 | -€8,092 | -5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,646 | €123,554 | -€8,092 | -6.1% |
| Amounts payable | 17/49 | €63,743 | €66,806 | +€3,063 | +4.8% |
| Amounts payable within one year | 42/48 | €63,688 | €66,751 | +€3,063 | +4.8% |
| Trade debts | 44 | €24,893 | €65,721 | +€40,828 | +164.0% |
| Suppliers | 440/4 | €24,893 | €65,721 | +€40,828 | +164.0% |
| Advances received on contracts in progress | 46 | €26,307 | - | -€26,307 | |
| Taxes, remuneration and social security | 45 | €12,459 | - | -€12,459 | |
| Taxes | 450/3 | €12,459 | - | -€12,459 | |
| Other amounts payable | 47/48 | €29 | €1,031 | +€1,002 | +3450.2% |
| Accrued charges and deferred income | 492/3 | €55 | €55 | = | 0.0% |
| Gross operating margin | 9900 | -€6,357 | -€7,976 | -€1,618 | -25.5% |
| Operating profit (loss) | 9901 | -€6,357 | -€7,976 | -€1,618 | -25.5% |
| Financial income | 75/76B | €597 | €1,034 | +€437 | +73.1% |
| Recurring financial income | 75 | €597 | €1,034 | +€437 | +73.1% |
| Financial charges | 65/66B | €680 | €1,005 | +€325 | +47.8% |
| Recurring financial charges | 65 | €680 | €1,005 | +€325 | +47.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,440 | -€7,947 | -€1,507 | -23.4% |
| Income taxes | 67/77 | - | €146 | +€146 | |
| Profit (loss) for the period | 9904 | -€6,440 | -€8,092 | -€1,652 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,440 | -€8,092 | -€1,652 | -25.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.