IDH: 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.
IDH
Largest movements
- Current investments +€1.1m
new in 2025: €1.1m
- Receivables within one year -€697,055
down €697,055 (-90.2%), from €772,655 to €75,600
of which Trade receivables: -€599,400
- Cash +€51,515
up €51,515 (+428%), from €12,042 to €63,557
mainly Receivables within one year (+€697,055) and Other debts (+€375,000)
- Debts after one year -€400,000
down €400,000 (-28.4%), from €1.4m to €1.0m
- Other debts +€375,000
up €375,000 (+27.1%), from €1.4m to €1.8m
- Reserves +€352,839
up €352,839 (+21.7%), from €1.6m to €2.0m
of which Distributable reserves: +€350,839
- Tax, wage and social debts +€143,300
up €143,300 (+422%), from €33,924 to €177,224
- Staff costs +€97,323
up €97,323 (+650%), from €14,968 to €112,291
- Taxes -€17,641
down €17,641 (-9.8%), from €180,000 to €162,359
- Gross operating margin +€6,574
up €6,574 (+1.0%), from €638,918 to €645,493
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 | €4,599,696 | €5,054,157 | +€454,461 | +9.9% |
| Fixed assets | 21/28 | €3,815,000 | €3,815,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,815,000 | €3,815,000 | = | 0.0% |
| Current assets | 29/58 | €784,696 | €1,239,157 | +€454,461 | +57.9% |
| Amounts receivable within one year | 40/41 | €772,655 | €75,600 | -€697,055 | -90.2% |
| Trade receivables | 40 | €675,000 | €75,600 | -€599,400 | -88.8% |
| Other amounts receivable | 41 | €97,655 | - | -€97,655 | |
| Current investments | 50/53 | - | €1,100,000 | +€1.1m | |
| Cash at bank and in hand | 54/58 | €12,042 | €63,557 | +€51,515 | +428% |
| Total equity and liabilities | 10/49 | €4,599,696 | €5,054,157 | +€454,461 | +9.9% |
| Equity | 10/15 | €1,646,188 | €1,999,028 | +€352,839 | +21.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,626,188 | €1,979,028 | +€352,839 | +21.7% |
| Non-distributable reserves | 130/1 | - | €2,000 | +€2,000 | |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Distributable reserves | 133 | €1,626,188 | €1,977,028 | +€350,839 | +21.6% |
| Amounts payable | 17/49 | €2,953,508 | €3,055,129 | +€101,621 | +3.4% |
| Amounts payable after more than one year | 17 | €1,407,500 | €1,007,500 | -€400,000 | -28.4% |
| Financial debts | 170/4 | €1,407,500 | €1,007,500 | -€400,000 | -28.4% |
| Amounts payable within one year | 42/48 | €1,546,008 | €2,047,629 | +€501,621 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €27,084 | €10,405 | -€16,679 | -61.6% |
| Suppliers | 440/4 | €27,084 | €10,405 | -€16,679 | -61.6% |
| Taxes, remuneration and social security | 45 | €33,924 | €177,224 | +€143,300 | +422% |
| Taxes | 450/3 | €33,924 | €177,224 | +€143,300 | +422% |
| Other amounts payable | 47/48 | €1,385,000 | €1,760,000 | +€375,000 | +27.1% |
| Remuneration, social security and pensions | 62 | €14,968 | €112,291 | +€97,323 | +650% |
| Other operating charges | 640/8 | €1,075 | €1,179 | +€103 | +9.6% |
| Gross operating margin | 9900 | €638,918 | €645,493 | +€6,574 | +1.0% |
| Operating profit (loss) | 9901 | €622,875 | €532,023 | -€90,852 | -14.6% |
| Financial income | 75/76B | - | €4,860 | +€4,860 | |
| Recurring financial income | 75 | - | €4,860 | +€4,860 | |
| Financial charges | 65/66B | €26,420 | €21,686 | -€4,735 | -17.9% |
| Recurring financial charges | 65 | €26,420 | €21,686 | -€4,735 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €596,455 | €515,198 | -€81,257 | -13.6% |
| Income taxes | 67/77 | €180,000 | €162,359 | -€17,641 | -9.8% |
| Profit (loss) for the period | 9904 | €416,455 | €352,839 | -€63,616 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €416,455 | €352,839 | -€63,616 | -15.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.