IDEMASPORT: 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.
What changed
IDEMASPORT
NACE 93.199, Other sports activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€30,488
2024 · €53,888-€23,400
Equity
€1.8m
2024 · €1.7m+€61,328
Cash
€360,179
2024 · €442,351-€82,172
Balance sheet total
€7.4m
2024 · €7.6m-€203,968
Largest movements
Assets
- Cash -€82,172
down €82,172 (-18.6%), from €442,351 to €360,179
mainly Trade debts (-€952,246) and Current portion of long-term debt (-€686,853)
Equity and liabilities
- Trade debts -€952,246
down €952,246 (-55.5%), from €1.7m to €764,955
- Debts after one year +€701,221
up €701,221 (+45.4%), from €1.5m to €2.2m
- Current portion of long-term debt -€686,853
down €686,853 (-59.6%), from €1.2m to €465,071
- Short-term financial debts +€468,940
up €468,940 (+53.5%), from €875,883 to €1.3m
- Other debts +€268,918
up €268,918 (+22348.8%), from €1,203 to €270,122
Income statement
- Turnover +€724,221
up €724,221 (+5.8%), from €12.6m to €13.3m
- Goods and materials +€678,837
up €678,837 (+7.9%), from €8.6m to €9.3m
of which Purchases: +€729,516
- Services and other goods +€212,105
up €212,105 (+11.9%), from €1.8m to €2.0m
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.
Result 2024
€53,888
Turnover
+€724,221
Other operating income
-€79,033
Goods and materials
-€678,837
Services and other goods
-€212,105
Staff costs
+€47,011
Depreciation
-€15,362
Write-downs
-€2,503
Other operating charges
-€443
Other operating items
+€166,135
Financial income
+€9,775
Financial charges
+€10,877
Taxes
+€6,831
Deferred taxes and other
+€34
Result 2025
€30,488
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.
From operations
-€177,608
Investment
-€418,712
Financing
+€514,148
Cash 2024
€442,351
From operations (derived)
-€177,608
Net result for the year
+€30,488
Depreciation
+€430,808
Receivables after one year
+€2,647
Stocks and contracts
+€34,988
Receivables within one year
+€63,061
Deferred charges and accrued income
+€9,005
Provisions
-€462
Trade debts
-€952,246
Tax, wage and social debts
-€92,592
Advances received
+€27,779
Other debts
+€268,918
Investment (derived)
-€418,712
Investment in fixed assets (net)
-€418,712
Financing
+€514,148
Debts after one year
+€701,221
Current portion of long-term debt
-€686,853
Short-term financial debts
+€468,940
Contributions, distributions and other
+€30,840
Cash 2025
€360,179
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,563,899 | €7,359,931 | -€203,968 | -2.7% |
| Fixed assets | 21/28 | €2,426,984 | €2,414,888 | -€12,095 | -0.5% |
| Intangible fixed assets | 21 | €117,278 | €125,075 | +€7,797 | +6.6% |
| Tangible fixed assets | 22/27 | €2,300,405 | €2,275,513 | -€24,892 | -1.1% |
| Land and buildings | 22 | €1,926,050 | €1,780,557 | -€145,493 | -7.6% |
| Plant, machinery and equipment | 23 | €57,046 | €74,621 | +€17,575 | +30.8% |
| Furniture and vehicles | 24 | €291,267 | €403,884 | +€112,617 | +38.7% |
| Leasing and similar rights | 25 | €26,042 | €16,451 | -€9,592 | -36.8% |
| Financial fixed assets | 28 | €9,300 | €14,300 | +€5,000 | +53.8% |
| Other financial fixed assets | 284/8 | €9,300 | €14,300 | +€5,000 | +53.8% |
| Shares | 284 | €625 | €5,625 | +€5,000 | +800.0% |
| Amounts receivable and cash guarantees | 285/8 | €8,675 | €8,675 | = | 0.0% |
| Current assets | 29/58 | €5,136,915 | €4,945,043 | -€191,873 | -3.7% |
| Amounts receivable after more than one year | 29 | €2,647 | €0 | -€2,647 | -100.0% |
| Other amounts receivable | 291 | €2,647 | €0 | -€2,647 | -100.0% |
| Stocks and contracts in progress | 3 | €979,575 | €944,587 | -€34,988 | -3.6% |
| Stocks | 30/36 | €979,575 | €751,521 | -€228,054 | -23.3% |
| Raw materials and consumables | 30/31 | €15,892 | €20,026 | +€4,133 | +26.0% |
| Goods purchased for resale | 34 | €963,683 | €731,496 | -€232,187 | -24.1% |
| Contracts in progress | 37 | - | €193,066 | +€193,066 | |
| Amounts receivable within one year | 40/41 | €3,652,033 | €3,588,973 | -€63,061 | -1.7% |
| Trade receivables | 40 | €3,066,192 | €2,475,065 | -€591,128 | -19.3% |
| Other amounts receivable | 41 | €585,841 | €1,113,908 | +€528,067 | +90.1% |
| Cash at bank and in hand | 54/58 | €442,351 | €360,179 | -€82,172 | -18.6% |
| Deferred charges and accrued income | 490/1 | €60,309 | €51,304 | -€9,005 | -14.9% |
| Total equity and liabilities | 10/49 | €7,563,899 | €7,359,931 | -€203,968 | -2.7% |
| Equity | 10/15 | €1,734,179 | €1,795,507 | +€61,328 | +3.5% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Revaluation surpluses | 12 | €342,021 | €315,154 | -€26,867 | -7.9% |
| Reserves | 13 | €272,659 | €299,526 | +€26,867 | +9.9% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €119,985 | €31,575 | -€88,410 | -73.7% |
| Distributable reserves | 133 | €140,174 | €255,451 | +€115,277 | +82.2% |
| Profit (loss) carried forward | 14 | €976,991 | €1,007,479 | +€30,488 | +3.1% |
| Investment grants | 15 | €17,508 | €48,348 | +€30,840 | +176.1% |
| Provisions and deferred taxes | 16 | €2,676 | €2,214 | -€462 | -17.3% |
| Deferred taxes | 168 | €2,676 | €2,214 | -€462 | -17.3% |
| Amounts payable | 17/49 | €5,827,044 | €5,562,210 | -€264,834 | -4.5% |
| Amounts payable after more than one year | 17 | €1,543,900 | €2,245,121 | +€701,221 | +45.4% |
| Financial debts | 170/4 | €1,543,900 | €2,245,121 | +€701,221 | +45.4% |
| Subordinated loans | 170 | €111,250 | €93,921 | -€17,329 | -15.6% |
| Leasing and similar obligations | 172 | €15,993 | €5,983 | -€10,010 | -62.6% |
| Credit institutions | 173 | €1,290,278 | €1,135,944 | -€154,334 | -12.0% |
| Other loans | 174 | €126,379 | €1,009,273 | +€882,894 | +698.6% |
| Amounts payable within one year | 42/48 | €4,283,144 | €3,317,088 | -€966,055 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €1,151,924 | €465,071 | -€686,853 | -59.6% |
| Financial debts | 43 | €875,883 | €1,344,823 | +€468,940 | +53.5% |
| Credit institutions | 430/8 | €875,883 | €1,344,823 | +€468,940 | +53.5% |
| Trade debts | 44 | €1,717,202 | €764,955 | -€952,246 | -55.5% |
| Suppliers | 440/4 | €1,717,202 | €764,955 | -€952,246 | -55.5% |
| Advances received on contracts in progress | 46 | - | €27,779 | +€27,779 | |
| Taxes, remuneration and social security | 45 | €536,932 | €444,339 | -€92,592 | -17.2% |
| Taxes | 450/3 | €188,566 | €189,580 | +€1,014 | +0.5% |
| Remuneration and social security | 454/9 | €348,365 | €254,759 | -€93,606 | -26.9% |
| Other amounts payable | 47/48 | €1,203 | €270,122 | +€268,918 | +22348.8% |
| Operating income | 70/76A | €13,510,218 | €14,321,541 | +€811,323 | +6.0% |
| Turnover | 70 | €12,568,181 | €13,292,402 | +€724,221 | +5.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | €193,066 | +€193,066 | |
| Other operating income | 74 | €913,584 | €834,551 | -€79,033 | -8.7% |
| Non-recurring operating income | 76A | €28,453 | €1,522 | -€26,930 | -94.7% |
| Operating charges | 60/66A | €13,237,618 | €14,099,858 | +€862,240 | +6.5% |
| Goods for resale, raw materials and consumables | 60 | €8,591,410 | €9,270,247 | +€678,837 | +7.9% |
| Purchases | 600/8 | €8,312,677 | €9,042,193 | +€729,516 | +8.8% |
| Change in stocks: decrease (increase) | 609 | €278,733 | €228,054 | -€50,679 | -18.2% |
| Services and other goods | 61 | €1,789,134 | €2,001,239 | +€212,105 | +11.9% |
| Remuneration, social security and pensions | 62 | €2,412,669 | €2,365,657 | -€47,011 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €415,446 | €430,808 | +€15,362 | +3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €2,503 | +€2,503 | |
| Other operating charges | 640/8 | €28,960 | €29,403 | +€443 | +1.5% |
| Operating profit (loss) | 9901 | €272,600 | €221,683 | -€50,917 | -18.7% |
| Financial income | 75/76B | €7,350 | €17,125 | +€9,775 | +133.0% |
| Recurring financial income | 75 | €7,350 | €17,125 | +€9,775 | +133.0% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €2,300 | €1,719 | -€582 | -25.3% |
| Other financial income | 752/9 | €5,050 | €15,406 | +€10,357 | +205.1% |
| Financial charges | 65/66B | €180,744 | €169,866 | -€10,877 | -6.0% |
| Recurring financial charges | 65 | €180,744 | €169,866 | -€10,877 | -6.0% |
| Debt charges | 650 | €165,419 | €146,784 | -€18,636 | -11.3% |
| Other financial charges | 652/9 | €15,324 | €23,083 | +€7,758 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | €99,207 | €68,942 | -€30,265 | -30.5% |
| Transfer from deferred taxes | 780 | €429 | €462 | +€34 | +7.8% |
| Income taxes | 67/77 | €45,747 | €38,916 | -€6,831 | -14.9% |
| Taxes | 670/3 | €45,747 | €38,916 | -€6,831 | -14.9% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €53,888 | €30,488 | -€23,400 | -43.4% |
| Transfer from tax-exempt reserves | 789 | €50,520 | €88,410 | +€37,890 | +75.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €104,408 | €118,898 | +€14,490 | +13.9% |
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 11 October 2026 via checked.be.