IDEM SOFTWARE: 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 SOFTWARE
Largest movements
- Cash -€130,549
down €130,549 (-51.9%), from €251,776 to €121,227
mainly Contributions, distributions and other (-€120,000) and Other debts (-€68,000)
- Tangible fixed assets +€47,099
up €47,099 (+9,499%), from €496 to €47,595
- Other debts -€68,000
down €68,000 (-40.0%), from €170,000 to €102,000
- Profit (loss) carried forward -€7,916
down €7,916 (-15.0%), from €52,675 to €44,760
- Tax, wage and social debts -€7,660
down €7,660 (-23.2%), from €33,021 to €25,361
- Gross operating margin +€34,490
up €34,490 (+28.9%), from €119,264 to €153,754
- Taxes +€12,608
up €12,608 (+50.9%), from €24,753 to €37,361
- Depreciation +€1,630
up €1,630 (+271%), from €601 to €2,232
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 | €269,481 | €186,780 | -€82,700 | -30.7% |
| Fixed assets | 21/28 | €876 | €47,975 | +€47,099 | +5,378% |
| Tangible fixed assets | 22/27 | €496 | €47,595 | +€47,099 | +9,499% |
| Furniture and vehicles | 24 | €496 | €47,595 | +€47,099 | +9,499% |
| Financial fixed assets | 28 | €380 | €380 | = | 0.0% |
| Current assets | 29/58 | €268,605 | €138,806 | -€129,799 | -48.3% |
| Amounts receivable within one year | 40/41 | €16,829 | €15,927 | -€902 | -5.4% |
| Trade receivables | 40 | €11,582 | €15,419 | +€3,837 | +33.1% |
| Other amounts receivable | 41 | €5,247 | €508 | -€4,739 | -90.3% |
| Cash at bank and in hand | 54/58 | €251,776 | €121,227 | -€130,549 | -51.9% |
| Deferred charges and accrued income | 490/1 | - | €1,652 | +€1,652 | |
| Total equity and liabilities | 10/49 | €269,481 | €186,780 | -€82,700 | -30.7% |
| Equity | 10/15 | €65,675 | €57,760 | -€7,916 | -12.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,675 | €44,760 | -€7,916 | -15.0% |
| Amounts payable | 17/49 | €203,805 | €129,021 | -€74,784 | -36.7% |
| Amounts payable within one year | 42/48 | €203,805 | €129,021 | -€74,784 | -36.7% |
| Trade debts | 44 | €784 | €1,659 | +€875 | +112% |
| Suppliers | 440/4 | €784 | €1,659 | +€875 | +112% |
| Taxes, remuneration and social security | 45 | €33,021 | €25,361 | -€7,660 | -23.2% |
| Taxes | 450/3 | €33,021 | €25,361 | -€7,660 | -23.2% |
| Other amounts payable | 47/48 | €170,000 | €102,000 | -€68,000 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €601 | €2,232 | +€1,630 | +271% |
| Other operating charges | 640/8 | €551 | €1,765 | +€1,213 | +220% |
| Gross operating margin | 9900 | €119,264 | €153,754 | +€34,490 | +28.9% |
| Operating profit (loss) | 9901 | €118,112 | €149,758 | +€31,646 | +26.8% |
| Financial charges | 65/66B | €180 | €312 | +€132 | +73.2% |
| Recurring financial charges | 65 | €180 | €312 | +€132 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | €117,932 | €149,446 | +€31,514 | +26.7% |
| Income taxes | 67/77 | €24,753 | €37,361 | +€12,608 | +50.9% |
| Profit (loss) for the period | 9904 | €93,179 | €112,084 | +€18,906 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €93,179 | €112,084 | +€18,906 | +20.3% |
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 14 October 2026 via checked.be.