IDEVIT: 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.
IDEVIT
Largest movements
- Cash +€174,748
up €174,748 (+60.9%), from €286,764 to €461,512
- Deferred charges and accrued income +€15,931
up €15,931 (+1318.3%), from €1,208 to €17,139
- Tangible fixed assets -€10,050
down €10,050 (-82.0%), from €12,262 to €2,212
of which Furniture and vehicles: -€9,256
- Reserves +€204,661
up €204,661 (+81.8%), from €250,165 to €454,827
of which Distributable reserves: +€206,521
- Profit (loss) carried forward -€14,565
down €14,565 (-100.0%), from €14,565 to €0
- Tax, wage and social debts -€10,249
down €10,249 (-48.5%), from €21,151 to €10,902
- Depreciation -€9,425
down €9,425 (-88.8%), from €10,618 to €1,193
- Gross operating margin -€5,340
down €5,340 (-5.2%), from €103,267 to €97,927
- Financial charges +€1,602
up €1,602 (+1412.9%), from €113 to €1,715
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €307,221 | €489,094 | +€181,873 | +59.2% |
| Fixed assets | 21/28 | €12,262 | €2,212 | -€10,050 | -82.0% |
| Tangible fixed assets | 22/27 | €12,262 | €2,212 | -€10,050 | -82.0% |
| Plant, machinery and equipment | 23 | €817 | €23 | -€794 | -97.2% |
| Furniture and vehicles | 24 | €11,444 | €2,188 | -€9,256 | -80.9% |
| Current assets | 29/58 | €294,960 | €486,883 | +€191,923 | +65.1% |
| Amounts receivable within one year | 40/41 | €6,988 | €8,232 | +€1,244 | +17.8% |
| Trade receivables | 40 | €6,988 | €8,232 | +€1,244 | +17.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €286,764 | €461,512 | +€174,748 | +60.9% |
| Deferred charges and accrued income | 490/1 | €1,208 | €17,139 | +€15,931 | +1318.3% |
| Total equity and liabilities | 10/49 | €307,221 | €489,094 | +€181,873 | +59.2% |
| Equity | 10/15 | €283,330 | €473,427 | +€190,096 | +67.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €250,165 | €454,827 | +€204,661 | +81.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €248,305 | €454,827 | +€206,521 | +83.2% |
| Profit (loss) carried forward | 14 | €14,565 | €0 | -€14,565 | -100.0% |
| Amounts payable | 17/49 | €23,891 | €15,668 | -€8,223 | -34.4% |
| Amounts payable within one year | 42/48 | €23,891 | €15,668 | -€8,223 | -34.4% |
| Trade debts | 44 | €161 | €2,548 | +€2,388 | +1486.1% |
| Suppliers | 440/4 | €161 | €2,548 | +€2,388 | +1486.1% |
| Taxes, remuneration and social security | 45 | €21,151 | €10,902 | -€10,249 | -48.5% |
| Taxes | 450/3 | €21,151 | €10,902 | -€10,249 | -48.5% |
| Other amounts payable | 47/48 | €2,580 | €2,218 | -€362 | -14.0% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,618 | €1,193 | -€9,425 | -88.8% |
| Other operating charges | 640/8 | €864 | €520 | -€345 | -39.9% |
| Gross operating margin | 9900 | €103,267 | €97,927 | -€5,340 | -5.2% |
| Operating profit (loss) | 9901 | €91,785 | €96,214 | +€4,429 | +4.8% |
| Financial charges | 65/66B | €113 | €1,715 | +€1,602 | +1412.9% |
| Recurring financial charges | 65 | €113 | €1,715 | +€1,602 | +1412.9% |
| Profit (loss) for the period before taxes | 9903 | €91,672 | €94,499 | +€2,827 | +3.1% |
| Income taxes | 67/77 | €30,671 | €30,427 | -€244 | -0.8% |
| Profit (loss) for the period | 9904 | €61,000 | €64,072 | +€3,071 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,000 | €64,072 | +€3,071 | +5.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.