IDEM DITO: 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 DITO
Largest movements
- Tangible fixed assets -€4,922
down €4,922 (-26.2%), from €18,811 to €13,889
of which Furniture and vehicles: -€4,565
- Cash -€2,785
down €2,785 (-48.2%), from €5,781 to €2,996
mainly Net result for the year (-€7,003) and Receivables within one year (-€2,223)
- Receivables within one year +€2,223
up €2,223 (+47.8%), from €4,653 to €6,877
of which Trade receivables: +€5,322
- Current investments -€1,291
down €1,291 (-1.4%), from €92,933 to €91,642
- Reserves -€7,000
down €7,000 (-6.8%), from €103,000 to €96,000
- Gross operating margin -€7,970
down €7,970, from €4,179 to -€3,791
- Turnover -€7,662
down €7,662 (-27.3%), from €28,037 to €20,375
- Other operating charges -€497
down €497 (-37.9%), from €1,313 to €816
- Taxes -€472
down €472 (-83.0%), from €568 to €96
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 | €122,258 | €115,472 | -€6,786 | -5.6% |
| Fixed assets | 21/28 | €18,879 | €13,957 | -€4,922 | -26.1% |
| Tangible fixed assets | 22/27 | €18,811 | €13,889 | -€4,922 | -26.2% |
| Plant, machinery and equipment | 23 | €538 | €181 | -€357 | -66.4% |
| Furniture and vehicles | 24 | €18,273 | €13,708 | -€4,565 | -25.0% |
| Financial fixed assets | 28 | €68 | €68 | = | 0.0% |
| Current assets | 29/58 | €103,379 | €101,514 | -€1,864 | -1.8% |
| Amounts receivable within one year | 40/41 | €4,653 | €6,877 | +€2,223 | +47.8% |
| Trade receivables | 40 | €690 | €6,012 | +€5,322 | +772% |
| Other amounts receivable | 41 | €3,964 | €865 | -€3,099 | -78.2% |
| Current investments | 50/53 | €92,933 | €91,642 | -€1,291 | -1.4% |
| Cash at bank and in hand | 54/58 | €5,781 | €2,996 | -€2,785 | -48.2% |
| Deferred charges and accrued income | 490/1 | €12 | - | -€12 | |
| Total equity and liabilities | 10/49 | €122,258 | €115,472 | -€6,786 | -5.6% |
| Equity | 10/15 | €121,967 | €114,964 | -€7,003 | -5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,000 | €96,000 | -€7,000 | -6.8% |
| Distributable reserves | 133 | €103,000 | €96,000 | -€7,000 | -6.8% |
| Profit (loss) carried forward | 14 | €367 | €364 | -€3 | -0.7% |
| Amounts payable | 17/49 | €291 | €507 | +€216 | +74.3% |
| Amounts payable within one year | 42/48 | €225 | €440 | +€215 | +95.4% |
| Trade debts | 44 | €158 | €161 | +€3 | +2.0% |
| Suppliers | 440/4 | €158 | €161 | +€3 | +2.0% |
| Taxes, remuneration and social security | 45 | €68 | €31 | -€36 | -53.8% |
| Taxes | 450/3 | €68 | €31 | -€36 | -53.8% |
| Other amounts payable | 47/48 | - | €248 | +€248 | |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Turnover | 70 | €28,037 | €20,375 | -€7,662 | -27.3% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €24,358 | €24,262 | -€96 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,910 | €4,922 | +€13 | +0.3% |
| Other operating charges | 640/8 | €1,313 | €816 | -€497 | -37.9% |
| Gross operating margin | 9900 | €4,179 | -€3,791 | -€7,970 | |
| Operating profit (loss) | 9901 | -€2,044 | -€9,529 | -€7,486 | -366% |
| Financial income | 75/76B | €2,424 | €2,666 | +€241 | +10.0% |
| Recurring financial income | 75 | €2,424 | €2,666 | +€241 | +10.0% |
| Financial charges | 65/66B | €41 | €42 | +€1 | +2.7% |
| Recurring financial charges | 65 | €41 | €42 | +€1 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €339 | -€6,906 | -€7,246 | |
| Income taxes | 67/77 | €568 | €96 | -€472 | -83.0% |
| Profit (loss) for the period | 9904 | -€229 | -€7,003 | -€6,774 | -2,962% |
| Profit (loss) for the period to be appropriated | 9905 | -€229 | -€7,003 | -€6,774 | -2,962% |
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 17 October 2026 via checked.be.