IDESO: 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.
IDESO
Largest movements
- Cash -€4,392
down €4,392 (-33.6%), from €13,076 to €8,684
mainly Net result for the year (-€13,532)
- Tangible fixed assets -€1,088
down €1,088 (-20.5%), from €5,307 to €4,219
of which Other tangible fixed assets: -€580
- Receivables within one year -€387
down €387 (-28.1%), from €1,376 to €989
of which Trade receivables: -€666
- Profit (loss) carried forward -€13,532
down €13,532 (-13.6%), from -€99,489 to -€113,021
- Other debts +€6,376
up €6,376 (+27.6%), from €23,078 to €29,454
- Trade debts +€1,097
up €1,097 (+235.2%), from €466 to €1,563
- Gross operating margin +€2,589
up €2,589 (+18.9%), from -€13,719 to -€11,130
- Depreciation -€342
down €342 (-23.9%), from €1,430 to €1,088
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 | €20,562 | €14,505 | -€6,057 | -29.5% |
| Fixed assets | 21/28 | €5,307 | €4,219 | -€1,088 | -20.5% |
| Tangible fixed assets | 22/27 | €5,307 | €4,219 | -€1,088 | -20.5% |
| Furniture and vehicles | 24 | €516 | €8 | -€508 | -98.4% |
| Other tangible fixed assets | 26 | €4,791 | €4,211 | -€580 | -12.1% |
| Current assets | 29/58 | €15,255 | €10,286 | -€4,969 | -32.6% |
| Amounts receivable within one year | 40/41 | €1,376 | €989 | -€387 | -28.1% |
| Trade receivables | 40 | €1,376 | €709 | -€666 | -48.4% |
| Other amounts receivable | 41 | - | €279 | +€279 | |
| Cash at bank and in hand | 54/58 | €13,076 | €8,684 | -€4,392 | -33.6% |
| Deferred charges and accrued income | 490/1 | €804 | €613 | -€191 | -23.7% |
| Total equity and liabilities | 10/49 | €20,562 | €14,505 | -€6,057 | -29.5% |
| Equity | 10/15 | -€3,080 | -€16,612 | -€13,532 | -439.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,809 | €77,809 | = | 0.0% |
| Distributable reserves | 133 | €77,809 | €77,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,489 | -€113,021 | -€13,532 | -13.6% |
| Amounts payable | 17/49 | €23,643 | €31,117 | +€7,475 | +31.6% |
| Amounts payable within one year | 42/48 | €23,643 | €31,117 | +€7,475 | +31.6% |
| Trade debts | 44 | €466 | €1,563 | +€1,097 | +235.2% |
| Suppliers | 440/4 | €466 | €1,563 | +€1,097 | +235.2% |
| Taxes, remuneration and social security | 45 | €98 | €100 | +€2 | +1.5% |
| Taxes | 450/3 | €98 | €100 | +€2 | +1.5% |
| Other amounts payable | 47/48 | €23,078 | €29,454 | +€6,376 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,430 | €1,088 | -€342 | -23.9% |
| Other operating charges | 640/8 | €1,237 | €1,163 | -€74 | -6.0% |
| Gross operating margin | 9900 | -€13,719 | -€11,130 | +€2,589 | +18.9% |
| Operating profit (loss) | 9901 | -€16,386 | -€13,381 | +€3,005 | +18.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €24 | €54 | +€30 | +125.0% |
| Recurring financial charges | 65 | €24 | €54 | +€30 | +125.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,410 | -€13,433 | +€2,977 | +18.1% |
| Income taxes | 67/77 | €76 | €100 | +€24 | +31.8% |
| Profit (loss) for the period | 9904 | -€16,486 | -€13,532 | +€2,953 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,486 | -€13,532 | +€2,953 | +17.9% |
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 29 September 2026 via checked.be.