IDF CONCEPT: what changed
What changed
IDF CONCEPT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€39,058
2024 · €63,238-€24,181
Equity
€1.1m
2024 · €1.1m+€9,058
Cash
€14,584
2024 · €24,243-€9,659
Balance sheet total
€1.7m
2024 · €1.7m-€34,661
Largest movements
Assets
- Financial fixed assets -€149,744
down €149,744 (-16.3%), from €920,944 to €771,200
- Receivables within one year +€143,751
up €143,751 (+42.0%), from €342,487 to €486,238
of which Other amounts receivable: +€143,526
- Tangible fixed assets -€19,009
down €19,009 (-4.8%), from €393,111 to €374,102
of which Land and buildings: -€13,316
Equity and liabilities
- Other debts +€182,304
up €182,304 (+25,034%), from €728 to €183,032
- Debts after one year -€151,204
down €151,204 (-71.0%), from €212,849 to €61,646
- Current portion of long-term debt -€107,971
down €107,971 (-66.7%), from €161,855 to €53,884
- Profit (loss) carried forward +€39,058
up €39,058 (+4.2%), from €923,653 to €962,711
- Reserves -€30,000
down €30,000 (-44.2%), from €67,800 to €37,800
of which Distributable reserves: -€30,000
Income statement
- Gross operating margin -€31,974
down €31,974 (-26.2%), from €122,214 to €90,240
- Financial income +€7,936
up €7,936 (+251%), from €3,167 to €11,103
- Taxes -€6,944
down €6,944 (-31.3%), from €22,151 to €15,207
- Financial charges +€6,621
up €6,621 (+42.4%), from €15,632 to €22,253
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€63,238
Gross operating margin
-€31,974
Depreciation
-€33
Other operating charges
-€433
Financial income
+€7,936
Financial charges
-€6,621
Taxes
+€6,944
Result 2025
€39,058
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€132,408
Investment
+€147,108
Financing
-€289,175
Cash 2024
€24,243
From operations (derived)
+€132,408
Net result for the year
+€39,058
Depreciation
+€21,645
Receivables within one year
-€143,751
Trade debts
+€12,178
Tax, wage and social debts
+€12,315
Other debts
+€182,304
Accrued charges and deferred income
+€8,659
Investment (derived)
+€147,108
Investment in fixed assets (net)
+€147,108
Financing
-€289,175
Debts after one year
-€151,204
Current portion of long-term debt
-€107,971
Contributions, distributions and other
-€30,000
Cash 2025
€14,584
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,710,906 | €1,676,246 | -€34,661 | -2.0% |
| Fixed assets | 21/28 | €1,314,055 | €1,145,302 | -€168,753 | -12.8% |
| Tangible fixed assets | 22/27 | €393,111 | €374,102 | -€19,009 | -4.8% |
| Land and buildings | 22 | €379,639 | €366,323 | -€13,316 | -3.5% |
| Plant, machinery and equipment | 23 | €12,000 | €7,039 | -€4,960 | -41.3% |
| Furniture and vehicles | 24 | €1,472 | €740 | -€733 | -49.8% |
| Financial fixed assets | 28 | €920,944 | €771,200 | -€149,744 | -16.3% |
| Current assets | 29/58 | €396,851 | €530,943 | +€134,092 | +33.8% |
| Amounts receivable after more than one year | 29 | €30,122 | €30,122 | = | 0.0% |
| Other amounts receivable | 291 | €30,122 | €30,122 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €342,487 | €486,238 | +€143,751 | +42.0% |
| Trade receivables | 40 | - | €225 | +€225 | |
| Other amounts receivable | 41 | €342,487 | €486,013 | +€143,526 | +41.9% |
| Cash at bank and in hand | 54/58 | €24,243 | €14,584 | -€9,659 | -39.8% |
| Total equity and liabilities | 10/49 | €1,710,906 | €1,676,246 | -€34,661 | -2.0% |
| Equity | 10/15 | €1,051,453 | €1,060,511 | +€9,058 | +0.9% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €67,800 | €37,800 | -€30,000 | -44.2% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €30,000 | -€30,000 | -50.0% |
| Profit (loss) carried forward | 14 | €923,653 | €962,711 | +€39,058 | +4.2% |
| Amounts payable | 17/49 | €659,453 | €615,735 | -€43,718 | -6.6% |
| Amounts payable after more than one year | 17 | €212,849 | €61,646 | -€151,204 | -71.0% |
| Financial debts | 170/4 | €212,849 | €61,646 | -€151,204 | -71.0% |
| Amounts payable within one year | 42/48 | €442,459 | €541,285 | +€98,826 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €161,855 | €53,884 | -€107,971 | -66.7% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €7,553 | €19,731 | +€12,178 | +161% |
| Suppliers | 440/4 | €7,553 | €19,731 | +€12,178 | +161% |
| Taxes, remuneration and social security | 45 | €22,323 | €34,638 | +€12,315 | +55.2% |
| Taxes | 450/3 | €22,323 | €34,638 | +€12,315 | +55.2% |
| Other amounts payable | 47/48 | €728 | €183,032 | +€182,304 | +25,034% |
| Accrued charges and deferred income | 492/3 | €4,145 | €12,804 | +€8,659 | +209% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,612 | €21,645 | +€33 | +0.2% |
| Other operating charges | 640/8 | €2,748 | €3,181 | +€433 | +15.8% |
| Gross operating margin | 9900 | €122,214 | €90,240 | -€31,974 | -26.2% |
| Operating profit (loss) | 9901 | €97,855 | €65,415 | -€32,440 | -33.2% |
| Financial income | 75/76B | €3,167 | €11,103 | +€7,936 | +251% |
| Recurring financial income | 75 | €3,167 | €11,103 | +€7,936 | +251% |
| Financial charges | 65/66B | €15,632 | €22,253 | +€6,621 | +42.4% |
| Recurring financial charges | 65 | €15,632 | €22,253 | +€6,621 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €85,390 | €54,265 | -€31,125 | -36.5% |
| Income taxes | 67/77 | €22,151 | €15,207 | -€6,944 | -31.3% |
| Profit (loss) for the period | 9904 | €63,238 | €39,058 | -€24,181 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,238 | €39,058 | -€24,181 | -38.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.