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
- Receivables within one year +€33,904
up €33,904 (+85.7%), from €39,567 to €73,470
of which Trade receivables: +€30,128
- Intangible fixed assets -€17,412
down €17,412 (-40.2%), from €43,354 to €25,943
- Deferred charges and accrued income -€12,738
down €12,738 (-88.8%), from €14,343 to €1,606
- Cash +€6,210
up €6,210 (+20.7%), from €30,010 to €36,220
mainly Depreciation (+€18,525) and Deferred charges and accrued income (+€12,738)
- Other debts +€5,471
up €5,471 (+45.3%), from €12,083 to €17,554
- Reserves +€3,921
up €3,921 (+9.7%), from €40,355 to €44,276
- Gross operating margin -€12,449
down €12,449 (-29.0%), from €42,943 to €30,493
- Depreciation -€5,915
down €5,915 (-24.2%), from €24,439 to €18,525
- Financial charges +€2,834
up €2,834 (+620.5%), from €457 to €3,290
- Taxes -€1,322
down €1,322 (-29.0%), from €4,555 to €3,233
- Other operating charges -€685
down €685 (-49.0%), from €1,397 to €712
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 | €131,034 | €141,297 | +€10,263 | +7.8% |
| Fixed assets | 21/28 | €47,114 | €30,001 | -€17,113 | -36.3% |
| Intangible fixed assets | 21 | €43,354 | €25,943 | -€17,412 | -40.2% |
| Tangible fixed assets | 22/27 | €3,760 | €4,058 | +€298 | +7.9% |
| Plant, machinery and equipment | 23 | €183 | €0 | -€183 | -100.0% |
| Furniture and vehicles | 24 | €3,577 | €4,058 | +€482 | +13.5% |
| Current assets | 29/58 | €83,920 | €111,296 | +€27,376 | +32.6% |
| Amounts receivable within one year | 40/41 | €39,567 | €73,470 | +€33,904 | +85.7% |
| Trade receivables | 40 | €35,242 | €65,370 | +€30,128 | +85.5% |
| Other amounts receivable | 41 | €4,325 | €8,101 | +€3,776 | +87.3% |
| Cash at bank and in hand | 54/58 | €30,010 | €36,220 | +€6,210 | +20.7% |
| Deferred charges and accrued income | 490/1 | €14,343 | €1,606 | -€12,738 | -88.8% |
| Total equity and liabilities | 10/49 | €131,034 | €141,297 | +€10,263 | +7.8% |
| Equity | 10/15 | €60,362 | €64,276 | +€3,914 | +6.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €40,355 | €44,276 | +€3,921 | +9.7% |
| Distributable reserves | 133 | €40,355 | €44,276 | +€3,921 | +9.7% |
| Profit (loss) carried forward | 14 | €7 | €0 | -€7 | -100.0% |
| Amounts payable | 17/49 | €70,672 | €77,021 | +€6,349 | +9.0% |
| Amounts payable within one year | 42/48 | €70,672 | €76,561 | +€5,890 | +8.3% |
| Financial debts | 43 | €862 | €1,130 | +€268 | +31.1% |
| Credit institutions | 430/8 | €862 | €1,130 | +€268 | +31.1% |
| Trade debts | 44 | €43,966 | €42,955 | -€1,011 | -2.3% |
| Suppliers | 440/4 | €43,966 | €42,955 | -€1,011 | -2.3% |
| Taxes, remuneration and social security | 45 | €13,761 | €14,922 | +€1,161 | +8.4% |
| Taxes | 450/3 | €13,761 | €14,922 | +€1,161 | +8.4% |
| Other amounts payable | 47/48 | €12,083 | €17,554 | +€5,471 | +45.3% |
| Accrued charges and deferred income | 492/3 | - | €460 | +€460 | |
| Non-recurring operating income | 76A | €16,529 | €0 | -€16,529 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,439 | €18,525 | -€5,915 | -24.2% |
| Other operating charges | 640/8 | €1,397 | €712 | -€685 | -49.0% |
| Gross operating margin | 9900 | €42,943 | €30,493 | -€12,449 | -29.0% |
| Operating profit (loss) | 9901 | €17,106 | €11,256 | -€5,849 | -34.2% |
| Financial income | 75/76B | €14 | €14 | -€0 | -3.2% |
| Recurring financial income | 75 | €14 | €14 | -€0 | -3.2% |
| Financial charges | 65/66B | €457 | €3,290 | +€2,834 | +620.5% |
| Recurring financial charges | 65 | €457 | €3,290 | +€2,834 | +620.5% |
| Profit (loss) for the period before taxes | 9903 | €16,663 | €7,980 | -€8,684 | -52.1% |
| Income taxes | 67/77 | €4,555 | €3,233 | -€1,322 | -29.0% |
| Profit (loss) for the period | 9904 | €12,108 | €4,747 | -€7,362 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,108 | €4,747 | -€7,362 | -60.8% |
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.