IDES: 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.
IDES
Largest movements
- Cash +€42,540
up €42,540 (+75.5%), from €56,323 to €98,863
mainly Net result for the year (+€17,990) and Depreciation (+€16,791)
- Tangible fixed assets -€16,791
down €16,791 (-14.3%), from €117,253 to €100,461
of which Furniture and vehicles: -€12,960
- Reserves +€17,900
up €17,900 (+12.0%), from €149,287 to €167,187
of which Distributable reserves: +€17,900
- Tax, wage and social debts +€9,057
up €9,057 (+348.3%), from €2,600 to €11,657
- Taxes +€11,824
up €11,824, from -€2,565 to €9,259
- Gross operating margin +€3,483
up €3,483 (+7.2%), from €48,373 to €51,856
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 | €326,506 | €354,253 | +€27,747 | +8.5% |
| Fixed assets | 21/28 | €117,253 | €100,461 | -€16,791 | -14.3% |
| Tangible fixed assets | 22/27 | €117,253 | €100,461 | -€16,791 | -14.3% |
| Land and buildings | 22 | €68,506 | €64,674 | -€3,832 | -5.6% |
| Furniture and vehicles | 24 | €48,747 | €35,787 | -€12,960 | -26.6% |
| Current assets | 29/58 | €209,253 | €253,792 | +€44,538 | +21.3% |
| Amounts receivable within one year | 40/41 | €7,217 | €6,719 | -€497 | -6.9% |
| Trade receivables | 40 | €3,368 | €1,939 | -€1,428 | -42.4% |
| Other amounts receivable | 41 | €3,849 | €4,780 | +€931 | +24.2% |
| Current investments | 50/53 | €125,689 | €126,161 | +€472 | +0.4% |
| Cash at bank and in hand | 54/58 | €56,323 | €98,863 | +€42,540 | +75.5% |
| Deferred charges and accrued income | 490/1 | €20,025 | €22,048 | +€2,023 | +10.1% |
| Total equity and liabilities | 10/49 | €326,506 | €354,253 | +€27,747 | +8.5% |
| Equity | 10/15 | €317,106 | €335,096 | +€17,990 | +5.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €149,287 | €167,187 | +€17,900 | +12.0% |
| Non-distributable reserves | 130/1 | €7,478 | €7,478 | = | 0.0% |
| Legal reserve | 130 | €7,478 | €7,478 | = | 0.0% |
| Distributable reserves | 133 | €141,809 | €159,709 | +€17,900 | +12.6% |
| Profit (loss) carried forward | 14 | €106,319 | €106,409 | +€90 | +0.1% |
| Amounts payable | 17/49 | €9,400 | €19,157 | +€9,757 | +103.8% |
| Amounts payable within one year | 42/48 | €2,600 | €12,357 | +€9,757 | +375.3% |
| Trade debts | 44 | - | €700 | +€700 | |
| Suppliers | 440/4 | - | €700 | +€700 | |
| Taxes, remuneration and social security | 45 | €2,600 | €11,657 | +€9,057 | +348.3% |
| Taxes | 450/3 | €2,600 | €11,657 | +€9,057 | +348.3% |
| Accrued charges and deferred income | 492/3 | €6,800 | €6,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,791 | €16,791 | = | 0.0% |
| Other operating charges | 640/8 | €8,342 | €8,303 | -€39 | -0.5% |
| Gross operating margin | 9900 | €48,373 | €51,856 | +€3,483 | +7.2% |
| Operating profit (loss) | 9901 | €23,240 | €26,762 | +€3,522 | +15.2% |
| Financial income | 75/76B | €700 | €675 | -€25 | -3.5% |
| Recurring financial income | 75 | €700 | €675 | -€25 | -3.5% |
| Financial charges | 65/66B | €210 | €188 | -€22 | -10.6% |
| Recurring financial charges | 65 | €210 | €188 | -€22 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €23,730 | €27,249 | +€3,519 | +14.8% |
| Income taxes | 67/77 | -€2,565 | €9,259 | +€11,824 | |
| Profit (loss) for the period | 9904 | €26,295 | €17,990 | -€8,305 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,295 | €17,990 | -€8,305 | -31.6% |
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 5 October 2026 via checked.be.