IDEVY: 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.
What changed
IDEVY
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1,650
2024 · -€21,413+€19,763
Equity
€275,555
2024 · €277,205-€1,650
Cash
€22,288
2024 · €22,417-€129
Balance sheet total
€325,796
2024 · €316,961+€8,835
Largest movements
Assets
- Current investments +€11,750
up €11,750 (+49.0%), from €23,995 to €35,745
- Stocks and contracts +€5,900
up €5,900 (+16.0%), from €36,870 to €42,770
- Tangible fixed assets -€4,939
down €4,939 (-3.3%), from €147,598 to €142,659
of which Furniture and vehicles: -€3,187
Equity and liabilities
- Trade debts +€10,522
up €10,522 (+39.1%), from €26,940 to €37,462
Income statement
- Gross operating margin +€34,317
up €34,317 (+210%), from €16,357 to €50,674
- Staff costs +€19,631
up €19,631 (+52.2%), from €37,583 to €57,214
- Financial charges -€4,359
down €4,359 (-69.9%), from -€6,237 to -€10,596
of which Financial charges: -€5,213
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.
Result 2024
-€21,413
Gross operating margin
+€34,317
Staff costs
-€19,631
Depreciation
+€361
Other operating charges
-€39
Financial income
+€397
Financial charges
+€4,359
Taxes
-€1
Result 2025
-€1,650
raises the resultlowers the result
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.
From operations
+€11,621
Investment
-€11,750
Financing
€0
Cash 2024
€22,417
From operations (derived)
+€11,621
Net result for the year
-€1,650
Depreciation
+€4,939
Stocks and contracts
-€5,900
Receivables within one year
+€3,000
Deferred charges and accrued income
+€747
Trade debts
+€10,522
Tax, wage and social debts
-€1,445
Other debts
+€1,408
Investment (derived)
-€11,750
Current investments
-€11,750
Cash 2025
€22,288
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,961 | €325,796 | +€8,835 | +2.8% |
| Fixed assets | 21/28 | €210,198 | €205,259 | -€4,939 | -2.3% |
| Tangible fixed assets | 22/27 | €147,598 | €142,659 | -€4,939 | -3.3% |
| Land and buildings | 22 | €135,134 | €133,382 | -€1,752 | -1.3% |
| Furniture and vehicles | 24 | €12,464 | €9,277 | -€3,187 | -25.6% |
| Financial fixed assets | 28 | €62,600 | €62,600 | = | 0.0% |
| Current assets | 29/58 | €106,763 | €120,537 | +€13,774 | +12.9% |
| Stocks and contracts in progress | 3 | €36,870 | €42,770 | +€5,900 | +16.0% |
| Stocks | 30/36 | €36,870 | €42,770 | +€5,900 | +16.0% |
| Amounts receivable within one year | 40/41 | €22,297 | €19,297 | -€3,000 | -13.5% |
| Trade receivables | 40 | €19,508 | €11,246 | -€8,262 | -42.4% |
| Other amounts receivable | 41 | €2,789 | €8,051 | +€5,262 | +189% |
| Current investments | 50/53 | €23,995 | €35,745 | +€11,750 | +49.0% |
| Cash at bank and in hand | 54/58 | €22,417 | €22,288 | -€129 | -0.6% |
| Deferred charges and accrued income | 490/1 | €1,184 | €437 | -€747 | -63.1% |
| Total equity and liabilities | 10/49 | €316,961 | €325,796 | +€8,835 | +2.8% |
| Equity | 10/15 | €277,205 | €275,555 | -€1,650 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €152,165 | €152,165 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,165 | €2,165 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,165 | €2,165 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,440 | €104,790 | -€1,650 | -1.6% |
| Amounts payable | 17/49 | €39,756 | €50,241 | +€10,485 | +26.4% |
| Amounts payable within one year | 42/48 | €39,756 | €50,241 | +€10,485 | +26.4% |
| Trade debts | 44 | €26,940 | €37,462 | +€10,522 | +39.1% |
| Suppliers | 440/4 | €26,940 | €37,462 | +€10,522 | +39.1% |
| Taxes, remuneration and social security | 45 | €2,741 | €1,296 | -€1,445 | -52.7% |
| Taxes | 450/3 | €814 | €1,296 | +€482 | +59.2% |
| Remuneration and social security | 454/9 | €1,927 | - | -€1,927 | |
| Other amounts payable | 47/48 | €10,075 | €11,483 | +€1,408 | +14.0% |
| Non-recurring operating income | 76A | €90 | €270 | +€180 | +200% |
| Remuneration, social security and pensions | 62 | €37,583 | €57,214 | +€19,631 | +52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,300 | €4,939 | -€361 | -6.8% |
| Other operating charges | 640/8 | €1,442 | €1,481 | +€39 | +2.7% |
| Gross operating margin | 9900 | €16,357 | €50,674 | +€34,317 | +210% |
| Operating profit (loss) | 9901 | -€27,968 | -€12,960 | +€15,008 | +53.7% |
| Financial income | 75/76B | €458 | €855 | +€397 | +86.7% |
| Recurring financial income | 75 | €458 | €855 | +€397 | +86.7% |
| Financial charges | 65/66B | -€6,237 | -€10,596 | -€4,359 | -69.9% |
| Recurring financial charges | 65 | -€6,453 | -€11,666 | -€5,213 | -80.8% |
| Non-recurring financial charges | 66B | €216 | €1,070 | +€854 | +395% |
| Profit (loss) for the period before taxes | 9903 | -€21,273 | -€1,509 | +€19,764 | +92.9% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +0.7% |
| Profit (loss) for the period | 9904 | -€21,413 | -€1,650 | +€19,763 | +92.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,413 | -€1,650 | +€19,763 | +92.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.