IDEM CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets +€112,408
up €112,408 (+2586.4%), from €4,346 to €116,754
of which Furniture and vehicles: +€112,842
- Cash +€14,695
up €14,695 (+144.8%), from €10,147 to €24,842
mainly Debts after one year (+€66,856) and Net result for the year (+€62,015)
- Receivables within one year +€14,219
up €14,219 (+3.6%), from €395,999 to €410,217
of which Trade receivables: +€30,791
- Debts after one year +€66,856
up €66,856, from €0 to €66,856
- Trade debts +€20,754
up €20,754 (+791.9%), from €2,621 to €23,375
- Tax, wage and social debts +€17,272
up €17,272 (+55.0%), from €31,379 to €48,651
of which Remuneration and social security: +€14,433
- Other debts +€15,000
up €15,000 (+42.9%), from €35,000 to €50,000
- Reserves +€12,000
up €12,000 (+14.1%), from €85,000 to €97,000
of which Distributable reserves: +€12,000
- Staff costs -€74,298
down €74,298 (-23.8%), from €312,459 to €238,162
- Gross operating margin -€57,229
down €57,229 (-15.7%), from €364,558 to €307,329
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 | €410,492 | €552,083 | +€141,591 | +34.5% |
| Fixed assets | 21/28 | €4,346 | €116,754 | +€112,408 | +2586.4% |
| Tangible fixed assets | 22/27 | €4,346 | €116,754 | +€112,408 | +2586.4% |
| Plant, machinery and equipment | 23 | €3,987 | €3,552 | -€434 | -10.9% |
| Furniture and vehicles | 24 | €360 | €113,201 | +€112,842 | +31374.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €406,146 | €435,329 | +€29,184 | +7.2% |
| Amounts receivable within one year | 40/41 | €395,999 | €410,217 | +€14,219 | +3.6% |
| Trade receivables | 40 | €295,375 | €326,166 | +€30,791 | +10.4% |
| Other amounts receivable | 41 | €100,624 | €84,052 | -€16,572 | -16.5% |
| Cash at bank and in hand | 54/58 | €10,147 | €24,842 | +€14,695 | +144.8% |
| Deferred charges and accrued income | 490/1 | €0 | €270 | +€270 | |
| Total equity and liabilities | 10/49 | €410,492 | €552,083 | +€141,591 | +34.5% |
| Equity | 10/15 | €335,341 | €347,355 | +€12,015 | +3.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €85,000 | €97,000 | +€12,000 | +14.1% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €72,000 | +€12,000 | +20.0% |
| Profit (loss) carried forward | 14 | €341 | €355 | +€15 | +4.3% |
| Amounts payable | 17/49 | €75,151 | €204,728 | +€129,577 | +172.4% |
| Amounts payable after more than one year | 17 | €0 | €66,856 | +€66,856 | |
| Financial debts | 170/4 | €0 | €66,856 | +€66,856 | |
| Amounts payable within one year | 42/48 | €75,151 | €137,871 | +€62,720 | +83.5% |
| Current portion of amounts payable after more than one year | 42 | €6,152 | €15,845 | +€9,693 | +157.6% |
| Trade debts | 44 | €2,621 | €23,375 | +€20,754 | +791.9% |
| Suppliers | 440/4 | €2,621 | €23,375 | +€20,754 | +791.9% |
| Taxes, remuneration and social security | 45 | €31,379 | €48,651 | +€17,272 | +55.0% |
| Taxes | 450/3 | €4,620 | €7,459 | +€2,839 | +61.5% |
| Remuneration and social security | 454/9 | €26,759 | €41,192 | +€14,433 | +53.9% |
| Other amounts payable | 47/48 | €35,000 | €50,000 | +€15,000 | +42.9% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €312,459 | €238,162 | -€74,298 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,830 | €3,785 | +€1,955 | +106.8% |
| Other operating charges | 640/8 | €1,628 | €1,730 | +€102 | +6.3% |
| Gross operating margin | 9900 | €364,558 | €307,329 | -€57,229 | -15.7% |
| Operating profit (loss) | 9901 | €48,640 | €63,652 | +€15,012 | +30.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,348 | €1,637 | +€289 | +21.4% |
| Recurring financial charges | 65 | €1,348 | €1,637 | +€289 | +21.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €47,292 | €62,015 | +€14,723 | +31.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €47,292 | €62,015 | +€14,723 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,292 | €62,015 | +€14,723 | +31.1% |
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 4 October 2026 via checked.be.