IDH & PARTNERS: 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 & PARTNERS
Largest movements
- Intangible fixed assets -€15,004
down €15,004 (-18.2%), from €82,390 to €67,386
- Tangible fixed assets +€4,300
new in 2025: €4,300
- Cash -€2,757
down €2,757 (-21.8%), from €12,661 to €9,904
mainly Other debts (-€11,923) and Debts after one year (-€10,566)
- Other debts -€11,923
down €11,923 (-29.7%), from €40,191 to €28,268
- Debts after one year -€10,566
down €10,566 (-33.4%), from €31,631 to €21,065
- Profit (loss) carried forward +€7,802
up €7,802 (+95.8%), from €8,140 to €15,942
- Other operating charges -€2,079
down €2,079 (-73.8%), from €2,818 to €739
- Depreciation +€657
up €657 (+4.4%), from €15,005 to €15,662
- Gross operating margin +€550
up €550 (+1.7%), from €31,833 to €32,383
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 | €95,051 | €81,992 | -€13,059 | -13.7% |
| Fixed assets | 21/28 | €82,390 | €71,686 | -€10,704 | -13.0% |
| Intangible fixed assets | 21 | €82,390 | €67,386 | -€15,004 | -18.2% |
| Tangible fixed assets | 22/27 | - | €4,300 | +€4,300 | |
| Furniture and vehicles | 24 | - | €4,300 | +€4,300 | |
| Current assets | 29/58 | €12,661 | €10,306 | -€2,355 | -18.6% |
| Cash at bank and in hand | 54/58 | €12,661 | €9,904 | -€2,757 | -21.8% |
| Deferred charges and accrued income | 490/1 | - | €402 | +€402 | |
| Total equity and liabilities | 10/49 | €95,051 | €81,992 | -€13,059 | -13.7% |
| Equity | 10/15 | €10,140 | €17,942 | +€7,802 | +76.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,140 | €15,942 | +€7,802 | +95.8% |
| Amounts payable | 17/49 | €84,911 | €64,050 | -€20,861 | -24.6% |
| Amounts payable after more than one year | 17 | €31,631 | €21,065 | -€10,566 | -33.4% |
| Financial debts | 170/4 | €31,631 | €21,065 | -€10,566 | -33.4% |
| Amounts payable within one year | 42/48 | €53,280 | €42,985 | -€10,295 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €9,963 | €10,567 | +€604 | +6.1% |
| Trade debts | 44 | €126 | €650 | +€524 | +416% |
| Suppliers | 440/4 | €126 | €650 | +€524 | +416% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,500 | +€500 | +16.7% |
| Taxes | 450/3 | €3,000 | €3,500 | +€500 | +16.7% |
| Other amounts payable | 47/48 | €40,191 | €28,268 | -€11,923 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,005 | €15,662 | +€657 | +4.4% |
| Other operating charges | 640/8 | €2,818 | €739 | -€2,079 | -73.8% |
| Gross operating margin | 9900 | €31,833 | €32,383 | +€550 | +1.7% |
| Operating profit (loss) | 9901 | €14,010 | €15,982 | +€1,972 | +14.1% |
| Financial income | 75/76B | €6 | €3 | -€3 | -50.0% |
| Recurring financial income | 75 | €6 | €3 | -€3 | -50.0% |
| Financial charges | 65/66B | €5,176 | €4,977 | -€199 | -3.8% |
| Recurring financial charges | 65 | €5,176 | €4,977 | -€199 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €8,840 | €11,008 | +€2,168 | +24.5% |
| Income taxes | 67/77 | €3,093 | €3,206 | +€113 | +3.7% |
| Profit (loss) for the period | 9904 | €5,747 | €7,802 | +€2,055 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,747 | €7,802 | +€2,055 | +35.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.