IDEM SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€154,148
up €154,148 (+5190.2%), from €2,970 to €157,118
of which Trade receivables: +€154,148
- Cash +€8,920
up €8,920 (+1072.5%), from €832 to €9,751
mainly Other debts (+€105,182) and Net result for the year (+€28,079)
- Other debts +€105,182
up €105,182 (+76.3%), from €137,831 to €243,013
- Profit (loss) carried forward +€28,079
up €28,079 (+6.9%), from -€405,789 to -€377,710
- Tax, wage and social debts +€27,219
up €27,219 (+2123.2%), from €1,282 to €28,501
of which Remuneration and social security: +€24,944
- Trade debts +€2,291
up €2,291 (+318.1%), from €720 to €3,011
- Staff costs +€106,257
up €106,257 (+885.1%), from €12,005 to €118,262
- Gross operating margin +€103,401
up €103,401 (+232.2%), from €44,536 to €147,938
- Financial income -€3,191
down €3,191 (-99.4%), from €3,209 to €18
- Other operating charges -€2,112
down €2,112 (-68.2%), from €3,098 to €986
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 | €4,450 | €167,229 | +€162,779 | +3657.9% |
| Fixed assets | 21/28 | €230 | €1 | -€229 | -99.6% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €229 | €0 | -€229 | -100.0% |
| Furniture and vehicles | 24 | €229 | €0 | -€229 | -100.0% |
| Current assets | 29/58 | €4,221 | €167,228 | +€163,008 | +3862.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,970 | €157,118 | +€154,148 | +5190.2% |
| Trade receivables | 40 | €2,970 | €157,118 | +€154,148 | +5190.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €832 | €9,751 | +€8,920 | +1072.5% |
| Deferred charges and accrued income | 490/1 | €419 | €359 | -€60 | -14.3% |
| Total equity and liabilities | 10/49 | €4,450 | €167,229 | +€162,779 | +3657.9% |
| Equity | 10/15 | -€135,383 | -€107,305 | +€28,079 | +20.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €251,856 | €251,856 | = | 0.0% |
| Distributable reserves | 133 | €251,856 | €251,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€405,789 | -€377,710 | +€28,079 | +6.9% |
| Amounts payable | 17/49 | €139,833 | €274,534 | +€134,701 | +96.3% |
| Amounts payable within one year | 42/48 | €139,833 | €274,526 | +€134,692 | +96.3% |
| Trade debts | 44 | €720 | €3,011 | +€2,291 | +318.1% |
| Suppliers | 440/4 | €720 | €3,011 | +€2,291 | +318.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,282 | €28,501 | +€27,219 | +2123.2% |
| Taxes | 450/3 | €529 | €2,804 | +€2,275 | +430.3% |
| Remuneration and social security | 454/9 | €753 | €25,697 | +€24,944 | +3312.1% |
| Other amounts payable | 47/48 | €137,831 | €243,013 | +€105,182 | +76.3% |
| Accrued charges and deferred income | 492/3 | - | €9 | +€9 | |
| Non-recurring operating income | 76A | €691 | €0 | -€691 | -100.0% |
| Remuneration, social security and pensions | 62 | €12,005 | €118,262 | +€106,257 | +885.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | €229 | -€8 | -3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,098 | €986 | -€2,112 | -68.2% |
| Non-recurring operating charges | 66A | €1,376 | €0 | -€1,376 | -100.0% |
| Gross operating margin | 9900 | €44,536 | €147,938 | +€103,401 | +232.2% |
| Operating profit (loss) | 9901 | €27,820 | €28,461 | +€640 | +2.3% |
| Financial income | 75/76B | €3,209 | €18 | -€3,191 | -99.4% |
| Recurring financial income | 75 | €3,209 | €18 | -€3,191 | -99.4% |
| Financial charges | 65/66B | €860 | €400 | -€460 | -53.5% |
| Recurring financial charges | 65 | €860 | €400 | -€460 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €30,170 | €28,079 | -€2,091 | -6.9% |
| Income taxes | 67/77 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period | 9904 | €30,169 | €28,079 | -€2,091 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,169 | €28,079 | -€2,091 | -6.9% |
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 7 October 2026 via checked.be.