IDETEX: 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.
IDETEX
Largest movements
- Tangible fixed assets -€7,783
down €7,783 (-41.8%), from €18,636 to €10,853
of which Furniture and vehicles: -€7,783
- Receivables within one year -€1,983
down €1,983 (-100.0%), from €1,983 to €0
of which Trade receivables: -€1,264
- Deferred charges and accrued income -€386
no longer reported in 2025 (was €386)
- Cash +€266
up €266 (+15.7%), from €1,694 to €1,959
mainly Depreciation (+€7,783) and Other debts (+€7,528)
- Profit (loss) carried forward -€17,603
down €17,603 (-9.3%), from -€190,294 to -€207,898
- Other debts +€7,528
up €7,528 (+16.4%), from €45,963 to €53,491
- Trade debts +€269
new in 2025: €269
- Gross operating margin +€6,001
up €6,001 (+53.4%), from -€11,240 to -€5,239
- Other operating charges +€933
up €933 (+29.1%), from €3,203 to €4,136
- Taxes -€174
down €174 (-44.8%), from €389 to €215
- Financial charges -€145
down €145 (-38.7%), from €375 to €230
From the 31-05-2025 result to the 31-12-2025 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 31-05-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-05-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,699 | €12,812 | -€9,886 | -43.6% |
| Fixed assets | 21/28 | €18,636 | €10,853 | -€7,783 | -41.8% |
| Tangible fixed assets | 22/27 | €18,636 | €10,853 | -€7,783 | -41.8% |
| Land and buildings | 22 | €3,718 | €3,718 | = | 0.0% |
| Furniture and vehicles | 24 | €14,917 | €7,134 | -€7,783 | -52.2% |
| Current assets | 29/58 | €4,063 | €1,960 | -€2,103 | -51.8% |
| Amounts receivable within one year | 40/41 | €1,983 | €0 | -€1,983 | -100.0% |
| Trade receivables | 40 | €1,264 | - | -€1,264 | |
| Other amounts receivable | 41 | €719 | €0 | -€719 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,694 | €1,959 | +€266 | +15.7% |
| Deferred charges and accrued income | 490/1 | €386 | - | -€386 | |
| Total equity and liabilities | 10/49 | €22,699 | €12,812 | -€9,886 | -43.6% |
| Equity | 10/15 | -€24,044 | -€41,648 | -€17,603 | -73.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €66,250 | €66,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,294 | -€207,898 | -€17,603 | -9.3% |
| Amounts payable | 17/49 | €46,743 | €54,460 | +€7,717 | +16.5% |
| Amounts payable within one year | 42/48 | €46,743 | €54,364 | +€7,621 | +16.3% |
| Trade debts | 44 | - | €269 | +€269 | |
| Suppliers | 440/4 | - | €269 | +€269 | |
| Taxes, remuneration and social security | 45 | €780 | €604 | -€176 | -22.6% |
| Taxes | 450/3 | €780 | €604 | -€176 | -22.6% |
| Other amounts payable | 47/48 | €45,963 | €53,491 | +€7,528 | +16.4% |
| Accrued charges and deferred income | 492/3 | - | €96 | +€96 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,874 | €7,783 | -€91 | -1.2% |
| Other operating charges | 640/8 | €3,203 | €4,136 | +€933 | +29.1% |
| Gross operating margin | 9900 | -€11,240 | -€5,239 | +€6,001 | +53.4% |
| Operating profit (loss) | 9901 | -€22,317 | -€17,158 | +€5,159 | +23.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €375 | €230 | -€145 | -38.7% |
| Recurring financial charges | 65 | €375 | €230 | -€145 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,692 | -€17,388 | +€5,304 | +23.4% |
| Income taxes | 67/77 | €389 | €215 | -€174 | -44.8% |
| Profit (loss) for the period | 9904 | -€23,082 | -€17,603 | +€5,479 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,082 | -€17,603 | +€5,479 | +23.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.