IDF CONSULT: 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.
IDF CONSULT
Largest movements
- Receivables within one year -€14,459
down €14,459 (-85.5%), from €16,921 to €2,462
of which Trade receivables: -€16,366
- Cash -€3,324
down €3,324 (-21.4%), from €15,531 to €12,207
mainly Net result for the year (-€15,581) and Tax, wage and social debts (-€2,641)
- Tangible fixed assets -€696
down €696 (-44.4%), from €1,566 to €870
- Profit (loss) carried forward -€15,581
down €15,581, from €6,425 to -€9,156
- Tax, wage and social debts -€2,641
down €2,641 (-22.4%), from €11,789 to €9,148
of which Taxes: -€2,641
- Gross operating margin -€39,421
down €39,421, from €24,859 to -€14,562
- Taxes -€6,808
no longer reported in 2025 (was €6,808)
- Depreciation -€711
down €711 (-50.5%), from €1,407 to €696
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.
Cash bridge derived
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 | €34,018 | €15,539 | -€18,479 | -54.3% |
| Fixed assets | 21/28 | €1,566 | €870 | -€696 | -44.4% |
| Tangible fixed assets | 22/27 | €1,566 | €870 | -€696 | -44.4% |
| Furniture and vehicles | 24 | €1,566 | €870 | -€696 | -44.4% |
| Current assets | 29/58 | €32,451 | €14,668 | -€17,783 | -54.8% |
| Amounts receivable within one year | 40/41 | €16,921 | €2,462 | -€14,459 | -85.5% |
| Trade receivables | 40 | €16,921 | €555 | -€16,366 | -96.7% |
| Other amounts receivable | 41 | - | €1,907 | +€1,907 | |
| Cash at bank and in hand | 54/58 | €15,531 | €12,207 | -€3,324 | -21.4% |
| Total equity and liabilities | 10/49 | €34,018 | €15,539 | -€18,479 | -54.3% |
| Equity | 10/15 | €21,425 | €5,844 | -€15,581 | -72.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,425 | -€9,156 | -€15,581 | |
| Amounts payable | 17/49 | €12,592 | €9,695 | -€2,898 | -23.0% |
| Amounts payable within one year | 42/48 | €12,592 | €9,695 | -€2,898 | -23.0% |
| Trade debts | 44 | €555 | €514 | -€41 | -7.4% |
| Suppliers | 440/4 | €555 | €514 | -€41 | -7.4% |
| Taxes, remuneration and social security | 45 | €11,789 | €9,148 | -€2,641 | -22.4% |
| Taxes | 450/3 | €9,449 | €6,808 | -€2,641 | -27.9% |
| Remuneration and social security | 454/9 | €2,340 | €2,340 | = | 0.0% |
| Other amounts payable | 47/48 | €249 | €32 | -€216 | -87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,407 | €696 | -€711 | -50.5% |
| Other operating charges | 640/8 | €217 | €270 | +€52 | +24.1% |
| Gross operating margin | 9900 | €24,859 | -€14,562 | -€39,421 | |
| Operating profit (loss) | 9901 | €23,235 | -€15,528 | -€38,762 | |
| Financial charges | 65/66B | €1 | €54 | +€52 | +3935.3% |
| Recurring financial charges | 65 | €1 | €54 | +€52 | +3935.3% |
| Profit (loss) for the period before taxes | 9903 | €23,233 | -€15,581 | -€38,815 | |
| Income taxes | 67/77 | €6,808 | - | -€6,808 | |
| Profit (loss) for the period | 9904 | €16,425 | -€15,581 | -€32,006 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,425 | -€15,581 | -€32,006 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.