IDEPLUS: 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.
What changed
IDEPLUS
NACE 68.310, Real estate agency activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€282,771
2024 · €127,937+€154,834
Equity
€2.3m
2024 · €2.0m+€282,771
Cash
€913
2024 · €66,728-€65,815
Balance sheet total
€4.8m
2024 · €6.4m-€1.5m
Largest movements
Assets
- Current investments -€840,182
down €840,182 (-34.7%), from €2.4m to €1.6m
- Receivables within one year -€614,265
down €614,265 (-45.8%), from €1.3m to €726,702
of which Other amounts receivable: -€480,259
- Cash -€65,815
down €65,815 (-98.6%), from €66,728 to €913
mainly Debts after one year (-€1.5m) and Current portion of long-term debt (-€550,000)
Equity and liabilities
- Debts after one year -€1.5m
down €1.5m (-97.7%), from €1.5m to €35,432
of which Financial debts: -€1.5m
- Current portion of long-term debt -€550,000
down €550,000 (-31.4%), from €1.8m to €1.2m
- Profit (loss) carried forward +€292,180
up €292,180 (+23.6%), from €1.2m to €1.5m
- Other debts -€268,436
down €268,436 (-62.5%), from €429,439 to €161,003
- Short-term financial debts +€245,883
new in 2025: €245,883
Income statement
- Depreciation -€153,094
down €153,094 (-46.3%), from €330,662 to €177,568
- Staff costs -€112,439
down €112,439 (-48.0%), from €234,348 to €121,909
- Financial charges -€76,481
down €76,481 (-29.9%), from €255,773 to €179,292
- Provisions +€75,000
new in 2025: €75,000
- Write-downs +€74,127
up €74,127 (+89.7%), from €82,677 to €156,804
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
€127,937
Gross operating margin
-€29,083
Staff costs
+€112,439
Depreciation
+€153,094
Write-downs
-€74,127
Provisions
-€75,000
Other operating charges
-€31,906
Financial income
+€70,476
Financial charges
+€76,481
Taxes
-€47,540
Result 2025
€282,771
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
+€1.1m
Investment
+€662,703
Financing
-€1.8m
Cash 2024
€66,728
From operations (derived)
+€1.1m
Net result for the year
+€282,771
Depreciation
+€177,568
Receivables within one year
+€614,265
Deferred charges and accrued income
+€15,675
Provisions
+€71,864
Trade debts
+€121,335
Tax, wage and social debts
+€40,675
Other debts
-€268,436
Accrued charges and deferred income
+€5,445
Investment (derived)
+€662,703
Investment in fixed assets (net)
-€177,480
Current investments
+€840,182
Financing
-€1.8m
Debts after one year
-€1.5m
Current portion of long-term debt
-€550,000
Short-term financial debts
+€245,883
Cash 2025
€913
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,381,341 | €4,845,315 | -€1.5m | -24.1% |
| Fixed assets | 21/28 | €2,539,408 | €2,539,319 | -€88 | 0.0% |
| Tangible fixed assets | 22/27 | €2,259,136 | €2,309,917 | +€50,781 | +2.2% |
| Land and buildings | 22 | €1,760,965 | €2,303,231 | +€542,265 | +30.8% |
| Furniture and vehicles | 24 | €752 | €542 | -€211 | -28.0% |
| Other tangible fixed assets | 26 | €6,144 | €6,144 | = | 0.0% |
| Assets under construction and advance payments | 27 | €491,274 | €0 | -€491,274 | -100.0% |
| Financial fixed assets | 28 | €280,272 | €229,403 | -€50,869 | -18.1% |
| Current assets | 29/58 | €3,841,933 | €2,305,996 | -€1.5m | -40.0% |
| Amounts receivable within one year | 40/41 | €1,340,966 | €726,702 | -€614,265 | -45.8% |
| Trade receivables | 40 | €232,047 | €98,041 | -€134,006 | -57.7% |
| Other amounts receivable | 41 | €1,108,920 | €628,661 | -€480,259 | -43.3% |
| Current investments | 50/53 | €2,418,563 | €1,578,381 | -€840,182 | -34.7% |
| Cash at bank and in hand | 54/58 | €66,728 | €913 | -€65,815 | -98.6% |
| Deferred charges and accrued income | 490/1 | €15,675 | €0 | -€15,675 | -100.0% |
| Total equity and liabilities | 10/49 | €6,381,341 | €4,845,315 | -€1.5m | -24.1% |
| Equity | 10/15 | €2,020,865 | €2,303,636 | +€282,771 | +14.0% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €182,314 | €172,906 | -€9,409 | -5.2% |
| Non-distributable reserves | 130/1 | €60,000 | €60,000 | = | 0.0% |
| Legal reserve | 130 | €60,000 | €60,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €122,314 | €112,906 | -€9,409 | -7.7% |
| Profit (loss) carried forward | 14 | €1,238,550 | €1,530,730 | +€292,180 | +23.6% |
| Provisions and deferred taxes | 16 | €40,771 | €112,635 | +€71,864 | +176.3% |
| Provisions for liabilities and charges | 160/5 | - | €75,000 | +€75,000 | |
| Major repairs and maintenance | 162 | - | €75,000 | +€75,000 | |
| Deferred taxes | 168 | €40,771 | €37,635 | -€3,136 | -7.7% |
| Amounts payable | 17/49 | €4,319,705 | €2,429,044 | -€1.9m | -43.8% |
| Amounts payable after more than one year | 17 | €1,520,995 | €35,432 | -€1.5m | -97.7% |
| Financial debts | 170/4 | €1,500,000 | €0 | -€1.5m | -100.0% |
| Other amounts payable | 178/9 | €20,995 | €35,432 | +€14,437 | +68.8% |
| Amounts payable within one year | 42/48 | €2,619,686 | €2,209,143 | -€410,543 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €1,750,000 | €1,200,000 | -€550,000 | -31.4% |
| Financial debts | 43 | - | €245,883 | +€245,883 | |
| Credit institutions | 430/8 | - | €245,883 | +€245,883 | |
| Trade debts | 44 | €290,927 | €412,262 | +€121,335 | +41.7% |
| Suppliers | 440/4 | €290,927 | €412,262 | +€121,335 | +41.7% |
| Taxes, remuneration and social security | 45 | €149,320 | €189,995 | +€40,675 | +27.2% |
| Taxes | 450/3 | €149,320 | €189,995 | +€40,675 | +27.2% |
| Other amounts payable | 47/48 | €429,439 | €161,003 | -€268,436 | -62.5% |
| Accrued charges and deferred income | 492/3 | €179,024 | €184,470 | +€5,445 | +3.0% |
| Remuneration, social security and pensions | 62 | €234,348 | €121,909 | -€112,439 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330,662 | €177,568 | -€153,094 | -46.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €82,677 | €156,804 | +€74,127 | +89.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €75,000 | +€75,000 | |
| Other operating charges | 640/8 | €90,103 | €122,009 | +€31,906 | +35.4% |
| Gross operating margin | 9900 | €1,145,703 | €1,116,620 | -€29,083 | -2.5% |
| Operating profit (loss) | 9901 | €407,913 | €463,329 | +€55,417 | +13.6% |
| Financial income | 75/76B | €23,458 | €93,934 | +€70,476 | +300.4% |
| Recurring financial income | 75 | €23,458 | €34,724 | +€11,267 | +48.0% |
| Non-recurring financial income | 76B | - | €59,209 | +€59,209 | |
| Financial charges | 65/66B | €255,773 | €179,292 | -€76,481 | -29.9% |
| Recurring financial charges | 65 | €255,773 | €179,292 | -€76,481 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €175,597 | €377,971 | +€202,374 | +115.2% |
| Transfer from deferred taxes | 780 | €3,136 | €3,136 | = | 0.0% |
| Income taxes | 67/77 | €50,797 | €98,336 | +€47,540 | +93.6% |
| Profit (loss) for the period | 9904 | €127,937 | €282,771 | +€154,834 | +121.0% |
| Transfer from tax-exempt reserves | 789 | €9,409 | €9,409 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €137,346 | €292,180 | +€154,834 | +112.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.