IDEVAN: 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.
IDEVAN
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Cash -€139,674
down €139,674 (-58.2%), from €239,839 to €100,165
mainly Current investments (-€150,000) and Trade debts (-€1,187)
- Tangible fixed assets -€9,418
down €9,418 (-9.7%), from €97,487 to €88,069
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€842
up €842 (+152%), from €553 to €1,395
- Financial charges +€309
up €309, from -€28 to €281
- Gross operating margin +€301
up €301 (+2.7%), from €11,303 to €11,604
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 | €340,465 | €341,445 | +€980 | +0.3% |
| Fixed assets | 21/28 | €97,487 | €88,069 | -€9,418 | -9.7% |
| Tangible fixed assets | 22/27 | €97,487 | €88,069 | -€9,418 | -9.7% |
| Land and buildings | 22 | €97,487 | €88,069 | -€9,418 | -9.7% |
| Current assets | 29/58 | €242,978 | €253,376 | +€10,398 | +4.3% |
| Amounts receivable within one year | 40/41 | €3,139 | €3,211 | +€72 | +2.3% |
| Other amounts receivable | 41 | €3,139 | €3,211 | +€72 | +2.3% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €239,839 | €100,165 | -€139,674 | -58.2% |
| Total equity and liabilities | 10/49 | €340,465 | €341,445 | +€980 | +0.3% |
| Equity | 10/15 | €334,534 | €334,774 | +€240 | +0.1% |
| Contributions | 10/11 | €230,886 | €230,886 | = | 0.0% |
| Capital | 10 | €230,541 | €230,541 | = | 0.0% |
| Issued capital | 100 | €230,541 | €230,541 | = | 0.0% |
| Contributions outside capital | 11 | €345 | €345 | = | 0.0% |
| Share premium | 1100/10 | €345 | €345 | = | 0.0% |
| Reserves | 13 | €103,648 | €103,888 | +€240 | +0.2% |
| Non-distributable reserves | 130/1 | €23,054 | €23,054 | = | 0.0% |
| Legal reserve | 130 | €23,054 | €23,054 | = | 0.0% |
| Distributable reserves | 133 | €80,594 | €80,834 | +€240 | +0.3% |
| Amounts payable | 17/49 | €5,931 | €6,671 | +€740 | +12.5% |
| Amounts payable within one year | 42/48 | €4,195 | €5,560 | +€1,365 | +32.5% |
| Trade debts | 44 | €1,187 | €0 | -€1,187 | -100% |
| Suppliers | 440/4 | €1,187 | €0 | -€1,187 | -100% |
| Taxes, remuneration and social security | 45 | €1,385 | €2,737 | +€1,352 | +97.6% |
| Taxes | 450/3 | €1,385 | €2,737 | +€1,352 | +97.6% |
| Other amounts payable | 47/48 | €1,623 | €2,823 | +€1,200 | +73.9% |
| Accrued charges and deferred income | 492/3 | €1,736 | €1,111 | -€624 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,418 | €9,418 | = | 0.0% |
| Other operating charges | 640/8 | €2,934 | €3,001 | +€67 | +2.3% |
| Gross operating margin | 9900 | €11,303 | €11,604 | +€301 | +2.7% |
| Operating profit (loss) | 9901 | -€1,048 | -€814 | +€234 | +22.3% |
| Financial income | 75/76B | €553 | €1,395 | +€842 | +152% |
| Recurring financial income | 75 | €553 | €1,395 | +€842 | +152% |
| Financial charges | 65/66B | -€28 | €281 | +€309 | |
| Recurring financial charges | 65 | -€28 | €281 | +€309 | |
| Profit (loss) for the period before taxes | 9903 | -€468 | €300 | +€768 | |
| Income taxes | 67/77 | €27 | €60 | +€33 | +124% |
| Profit (loss) for the period | 9904 | -€495 | €240 | +€735 | |
| Profit (loss) for the period to be appropriated | 9905 | -€495 | €240 | +€735 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.