IdFin: 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.
IdFin
Largest movements
- Receivables within one year -€64,693
down €64,693 (-32.3%), from €200,284 to €135,590
of which Trade receivables: -€43,495
- Cash +€34,651
up €34,651 (+25.2%), from €137,645 to €172,296
mainly Receivables within one year (+€64,693) and Net result for the year (+€50,191)
- Tangible fixed assets -€22,821
down €22,821 (-64.9%), from €35,173 to €12,352
of which Furniture and vehicles: -€28,138
- Deferred charges and accrued income +€18,389
up €18,389 (+929%), from €1,979 to €20,368
- Tax, wage and social debts -€22,402
down €22,402 (-95.3%), from €23,498 to €1,096
of which Taxes: -€22,402
- Debts after one year -€8,921
down €8,921 (-100%), from €8,921 to €0
- Current portion of long-term debt -€7,928
down €7,928 (-100%), from €7,928 to €0
- Other debts +€7,365
up €7,365 (+8.4%), from €87,858 to €95,223
- Accrued charges and deferred income -€5,701
down €5,701 (-100%), from €5,701 to €0
- Gross operating margin -€57,821
down €57,821 (-45.7%), from €126,516 to €68,694
- Taxes -€12,410
down €12,410 (-44.2%), from €28,106 to €15,696
- Depreciation -€8,842
down €8,842 (-74.9%), from €11,798 to €2,956
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 | €375,081 | €340,606 | -€34,475 | -9.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €35,173 | €12,352 | -€22,821 | -64.9% |
| Tangible fixed assets | 22/27 | €35,173 | €12,352 | -€22,821 | -64.9% |
| Land and buildings | 22 | - | €5,317 | +€5,317 | |
| Furniture and vehicles | 24 | €35,173 | €7,035 | -€28,138 | -80.0% |
| Current assets | 29/58 | €339,908 | €328,255 | -€11,653 | -3.4% |
| Amounts receivable within one year | 40/41 | €200,284 | €135,590 | -€64,693 | -32.3% |
| Trade receivables | 40 | €54,607 | €11,113 | -€43,495 | -79.6% |
| Other amounts receivable | 41 | €145,676 | €124,478 | -€21,199 | -14.6% |
| Cash at bank and in hand | 54/58 | €137,645 | €172,296 | +€34,651 | +25.2% |
| Deferred charges and accrued income | 490/1 | €1,979 | €20,368 | +€18,389 | +929% |
| Total equity and liabilities | 10/49 | €375,081 | €340,606 | -€34,475 | -9.2% |
| Equity | 10/15 | €231,813 | €232,004 | +€191 | +0.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €231,313 | €231,313 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €231,263 | €231,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €191 | +€191 | |
| Amounts payable | 17/49 | €143,267 | €108,602 | -€34,666 | -24.2% |
| Amounts payable after more than one year | 17 | €8,921 | €0 | -€8,921 | -100% |
| Financial debts | 170/4 | €8,921 | €0 | -€8,921 | -100% |
| Amounts payable within one year | 42/48 | €128,646 | €108,602 | -€20,044 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €7,928 | €0 | -€7,928 | -100% |
| Trade debts | 44 | €9,361 | €12,282 | +€2,921 | +31.2% |
| Suppliers | 440/4 | €9,361 | €12,282 | +€2,921 | +31.2% |
| Taxes, remuneration and social security | 45 | €23,498 | €1,096 | -€22,402 | -95.3% |
| Taxes | 450/3 | €23,498 | €1,096 | -€22,402 | -95.3% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €87,858 | €95,223 | +€7,365 | +8.4% |
| Accrued charges and deferred income | 492/3 | €5,701 | €0 | -€5,701 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,798 | €2,956 | -€8,842 | -74.9% |
| Other operating charges | 640/8 | €1,859 | €1,659 | -€200 | -10.8% |
| Non-recurring operating charges | 66A | - | €205 | +€205 | |
| Gross operating margin | 9900 | €126,516 | €68,694 | -€57,821 | -45.7% |
| Operating profit (loss) | 9901 | €112,858 | €63,875 | -€48,984 | -43.4% |
| Financial income | 75/76B | €4,366 | €3,657 | -€708 | -16.2% |
| Recurring financial income | 75 | €4,366 | €3,657 | -€708 | -16.2% |
| Financial charges | 65/66B | €1,259 | €1,645 | +€386 | +30.6% |
| Recurring financial charges | 65 | €1,259 | €1,645 | +€386 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €115,965 | €65,887 | -€50,078 | -43.2% |
| Income taxes | 67/77 | €28,106 | €15,696 | -€12,410 | -44.2% |
| Profit (loss) for the period | 9904 | €87,858 | €50,191 | -€37,667 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €87,858 | €50,191 | -€37,667 | -42.9% |
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 14 October 2026 via checked.be.