IDF CONSULTING: 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.
IDF CONSULTING
Largest movements
- Receivables within one year +€29,840
up €29,840 (+30.0%), from €99,405 to €129,245
of which Trade receivables: +€29,824
- Tangible fixed assets -€4,178
down €4,178 (-4.7%), from €89,140 to €84,962
of which Other tangible fixed assets: -€12,820
- Reserves +€23,255
up €23,255 (+14.8%), from €156,600 to €179,855
of which Distributable reserves: +€23,255
- Tax, wage and social debts +€12,419
up €12,419 (+49.3%), from €25,171 to €37,590
of which Taxes: +€12,809
- Trade debts -€7,245
down €7,245 (-72.9%), from €9,940 to €2,694
- Gross operating margin -€7,313
down €7,313 (-3.0%), from €244,783 to €237,469
- Staff costs -€6,363
down €6,363 (-4.1%), from €155,509 to €149,146
- Taxes +€3,847
up €3,847 (+17.8%), from €21,646 to €25,494
- Depreciation +€2,721
up €2,721 (+17.9%), from €15,205 to €17,926
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 | €381,091 | €408,199 | +€27,108 | +7.1% |
| Fixed assets | 21/28 | €97,070 | €92,891 | -€4,178 | -4.3% |
| Tangible fixed assets | 22/27 | €89,140 | €84,962 | -€4,178 | -4.7% |
| Plant, machinery and equipment | 23 | €1,903 | €1,041 | -€863 | -45.3% |
| Furniture and vehicles | 24 | €5,247 | €14,752 | +€9,505 | +181% |
| Other tangible fixed assets | 26 | €81,990 | €69,170 | -€12,820 | -15.6% |
| Financial fixed assets | 28 | €7,930 | €7,930 | = | 0.0% |
| Current assets | 29/58 | €284,021 | €315,308 | +€31,287 | +11.0% |
| Amounts receivable within one year | 40/41 | €99,405 | €129,245 | +€29,840 | +30.0% |
| Trade receivables | 40 | €99,203 | €129,027 | +€29,824 | +30.1% |
| Other amounts receivable | 41 | €202 | €218 | +€16 | +7.9% |
| Cash at bank and in hand | 54/58 | €183,085 | €185,675 | +€2,590 | +1.4% |
| Deferred charges and accrued income | 490/1 | €1,531 | €388 | -€1,143 | -74.7% |
| Total equity and liabilities | 10/49 | €381,091 | €408,199 | +€27,108 | +7.1% |
| Equity | 10/15 | €175,200 | €198,455 | +€23,255 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,600 | €179,855 | +€23,255 | +14.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €154,740 | €177,995 | +€23,255 | +15.0% |
| Amounts payable | 17/49 | €205,891 | €209,745 | +€3,853 | +1.9% |
| Amounts payable within one year | 42/48 | €205,891 | €209,745 | +€3,853 | +1.9% |
| Trade debts | 44 | €9,940 | €2,694 | -€7,245 | -72.9% |
| Suppliers | 440/4 | €9,940 | €2,694 | -€7,245 | -72.9% |
| Taxes, remuneration and social security | 45 | €25,171 | €37,590 | +€12,419 | +49.3% |
| Taxes | 450/3 | €7,671 | €20,480 | +€12,809 | +167% |
| Remuneration and social security | 454/9 | €17,500 | €17,110 | -€390 | -2.2% |
| Other amounts payable | 47/48 | €170,780 | €169,460 | -€1,320 | -0.8% |
| Remuneration, social security and pensions | 62 | €155,509 | €149,146 | -€6,363 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,205 | €17,926 | +€2,721 | +17.9% |
| Other operating charges | 640/8 | €1,903 | €1,494 | -€409 | -21.5% |
| Gross operating margin | 9900 | €244,783 | €237,469 | -€7,313 | -3.0% |
| Operating profit (loss) | 9901 | €72,165 | €68,903 | -€3,262 | -4.5% |
| Financial income | 75/76B | €55 | €1 | -€54 | -99.0% |
| Recurring financial income | 75 | €55 | €1 | -€54 | -99.0% |
| Financial charges | 65/66B | €149 | €155 | +€7 | +4.5% |
| Recurring financial charges | 65 | €149 | €155 | +€7 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €72,071 | €68,749 | -€3,323 | -4.6% |
| Income taxes | 67/77 | €21,646 | €25,494 | +€3,847 | +17.8% |
| Profit (loss) for the period | 9904 | €50,425 | €43,255 | -€7,170 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,425 | €43,255 | -€7,170 | -14.2% |
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.