IDEPLAN: 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.
IDEPLAN
Largest movements
- Cash -€68,893
down €68,893 (-96.9%), from €71,119 to €2,226
mainly Net result for the year (-€54,815) and Debts after one year (-€19,086)
- Tangible fixed assets -€15,749
down €15,749 (-3.5%), from €455,657 to €439,909
of which Land and buildings: -€16,046
- Reserves -€54,815
down €54,815 (-9.0%), from €609,127 to €554,313
of which Distributable reserves: -€51,310
- Debts after one year -€19,086
down €19,086 (-18.7%), from €102,104 to €83,018
- Trade debts +€13,127
up €13,127 (+87.5%), from €15,000 to €28,127
- Tax, wage and social debts -€12,999
down €12,999 (-52.7%), from €24,662 to €11,663
- Gross operating margin -€78,797
down €78,797, from €46,525 to -€32,272
- Taxes -€11,374
down €11,374 (-98.7%), from €11,518 to €144
- Other operating charges +€6,677
up €6,677 (+364%), from €1,834 to €8,512
- Financial charges -€914
down €914 (-19.0%), from €4,808 to €3,894
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 | €873,597 | €794,984 | -€78,614 | -9.0% |
| Fixed assets | 21/28 | €455,657 | €439,909 | -€15,749 | -3.5% |
| Tangible fixed assets | 22/27 | €455,657 | €439,909 | -€15,749 | -3.5% |
| Land and buildings | 22 | €443,800 | €427,754 | -€16,046 | -3.6% |
| Plant, machinery and equipment | 23 | €1,172 | €1,052 | -€120 | -10.3% |
| Furniture and vehicles | 24 | €2,035 | €3,894 | +€1,859 | +91.4% |
| Other tangible fixed assets | 26 | €8,650 | €7,208 | -€1,442 | -16.7% |
| Current assets | 29/58 | €417,940 | €355,075 | -€62,865 | -15.0% |
| Amounts receivable after more than one year | 29 | €199,289 | €199,289 | = | 0.0% |
| Other amounts receivable | 291 | €199,289 | €199,289 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €145,901 | €151,612 | +€5,711 | +3.9% |
| Trade receivables | 40 | €15,338 | €11,335 | -€4,004 | -26.1% |
| Other amounts receivable | 41 | €130,563 | €140,277 | +€9,714 | +7.4% |
| Cash at bank and in hand | 54/58 | €71,119 | €2,226 | -€68,893 | -96.9% |
| Deferred charges and accrued income | 490/1 | €1,631 | €1,948 | +€318 | +19.5% |
| Total equity and liabilities | 10/49 | €873,597 | €794,984 | -€78,614 | -9.0% |
| Equity | 10/15 | €615,325 | €560,510 | -€54,815 | -8.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €609,127 | €554,313 | -€54,815 | -9.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €85,379 | €81,874 | -€3,505 | -4.1% |
| Distributable reserves | 133 | €521,890 | €470,579 | -€51,310 | -9.8% |
| Provisions and deferred taxes | 16 | €93,749 | €92,581 | -€1,168 | -1.2% |
| Provisions for liabilities and charges | 160/5 | €66,881 | €66,881 | = | 0.0% |
| Pensions and similar obligations | 160 | €66,881 | €66,881 | = | 0.0% |
| Deferred taxes | 168 | €26,869 | €25,701 | -€1,168 | -4.3% |
| Amounts payable | 17/49 | €164,523 | €141,893 | -€22,631 | -13.8% |
| Amounts payable after more than one year | 17 | €102,104 | €83,018 | -€19,086 | -18.7% |
| Financial debts | 170/4 | €102,104 | €83,018 | -€19,086 | -18.7% |
| Amounts payable within one year | 42/48 | €62,420 | €58,875 | -€3,545 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €18,620 | €19,086 | +€466 | +2.5% |
| Trade debts | 44 | €15,000 | €28,127 | +€13,127 | +87.5% |
| Suppliers | 440/4 | €15,000 | €28,127 | +€13,127 | +87.5% |
| Taxes, remuneration and social security | 45 | €24,662 | €11,663 | -€12,999 | -52.7% |
| Taxes | 450/3 | €24,662 | €11,663 | -€12,999 | -52.7% |
| Other amounts payable | 47/48 | €4,139 | - | -€4,139 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,100 | €18,521 | +€421 | +2.3% |
| Other operating charges | 640/8 | €1,834 | €8,512 | +€6,677 | +364% |
| Gross operating margin | 9900 | €46,525 | -€32,272 | -€78,797 | |
| Operating profit (loss) | 9901 | €26,591 | -€59,305 | -€85,896 | |
| Financial income | 75/76B | €7,238 | €7,360 | +€122 | +1.7% |
| Recurring financial income | 75 | €7,238 | €7,360 | +€122 | +1.7% |
| Financial charges | 65/66B | €4,808 | €3,894 | -€914 | -19.0% |
| Recurring financial charges | 65 | €4,808 | €3,894 | -€914 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €29,021 | -€55,839 | -€84,860 | |
| Transfer from deferred taxes | 780 | €1,168 | €1,168 | = | 0.0% |
| Income taxes | 67/77 | €11,518 | €144 | -€11,374 | -98.7% |
| Profit (loss) for the period | 9904 | €18,671 | -€54,815 | -€73,485 | |
| Transfer from tax-exempt reserves | 789 | €3,505 | €3,505 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,175 | -€51,310 | -€73,485 |
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 23 October 2026 via checked.be.