IDI 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.
IDI Consulting
Largest movements
- Cash +€13,716
up €13,716 (+29.3%), from €46,776 to €60,492
mainly Net result for the year (+€14,322) and Trade debts (+€1,603)
- Tangible fixed assets +€1,089
new in 2025: €1,089
- Profit (loss) carried forward +€14,322
up €14,322 (+41.1%), from €34,863 to €49,185
- Contributions +€3,000
new in 2025: €3,000
- Reserves -€3,000
no longer reported in 2025 (was €3,000)
- Trade debts +€1,603
new in 2025: €1,603
- Tax, wage and social debts -€1,000
down €1,000 (-11.2%), from €8,913 to €7,914
- Gross operating margin -€27,859
down €27,859 (-60.4%), from €46,154 to €18,295
- Taxes -€5,173
down €5,173 (-58.2%), from €8,889 to €3,717
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 | €46,776 | €61,731 | +€14,955 | +32.0% |
| Fixed assets | 21/28 | - | €1,239 | +€1,239 | |
| Tangible fixed assets | 22/27 | - | €1,089 | +€1,089 | |
| Furniture and vehicles | 24 | - | €1,089 | +€1,089 | |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €46,776 | €60,492 | +€13,716 | +29.3% |
| Cash at bank and in hand | 54/58 | €46,776 | €60,492 | +€13,716 | +29.3% |
| Total equity and liabilities | 10/49 | €46,776 | €61,731 | +€14,955 | +32.0% |
| Equity | 10/15 | €37,863 | €52,185 | +€14,322 | +37.8% |
| Contributions | 10/11 | - | €3,000 | +€3,000 | |
| Reserves | 13 | €3,000 | - | -€3,000 | |
| Non-distributable reserves | 130/1 | €3,000 | - | -€3,000 | |
| Reserves not available under the articles | 1311 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €34,863 | €49,185 | +€14,322 | +41.1% |
| Amounts payable | 17/49 | €8,913 | €9,546 | +€633 | +7.1% |
| Amounts payable within one year | 42/48 | €8,913 | €9,546 | +€633 | +7.1% |
| Trade debts | 44 | - | €1,603 | +€1,603 | |
| Suppliers | 440/4 | - | €1,603 | +€1,603 | |
| Taxes, remuneration and social security | 45 | €8,913 | €7,914 | -€1,000 | -11.2% |
| Taxes | 450/3 | €8,913 | €7,914 | -€1,000 | -11.2% |
| Other amounts payable | 47/48 | - | €29 | +€29 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €85 | +€85 | |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Non-recurring operating charges | 66A | €1,974 | - | -€1,974 | |
| Gross operating margin | 9900 | €46,154 | €18,295 | -€27,859 | -60.4% |
| Operating profit (loss) | 9901 | €43,795 | €18,210 | -€25,585 | -58.4% |
| Financial charges | 65/66B | €43 | €171 | +€129 | +301% |
| Recurring financial charges | 65 | €43 | €171 | +€129 | +301% |
| Profit (loss) for the period before taxes | 9903 | €43,752 | €18,039 | -€25,714 | -58.8% |
| Income taxes | 67/77 | €8,889 | €3,717 | -€5,173 | -58.2% |
| Profit (loss) for the period | 9904 | €34,863 | €14,322 | -€20,541 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,863 | €14,322 | -€20,541 | -58.9% |
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 22 October 2026 via checked.be.