IDIA: 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.
IDIA
Largest movements
- Receivables within one year +€43,329
up €43,329 (+127.4%), from €34,004 to €77,334
of which Other amounts receivable: +€25,548
- Tangible fixed assets +€869
up €869 (+33.6%), from €2,587 to €3,455
of which Furniture and vehicles: +€1,091
- Reserves +€30,778
up €30,778 (+1008.1%), from €3,053 to €33,831
- Tax, wage and social debts +€14,177
up €14,177 (+691.0%), from €2,052 to €16,229
- Trade debts -€10,427
down €10,427 (-45.9%), from €22,713 to €12,287
- Debts after one year +€6,390
up €6,390 (+1065.5%), from €600 to €6,990
- Current portion of long-term debt +€3,177
up €3,177 (+79.4%), from €4,000 to €7,177
- Gross operating margin +€47,499
up €47,499 (+1327.0%), from €3,579 to €51,078
- Taxes +€8,968
up €8,968 (+468.0%), from €1,916 to €10,885
- Financial income -€3,844
down €3,844 (-86.2%), from €4,462 to €618
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.
Cash bridge derived
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 | €37,418 | €81,514 | +€44,097 | +117.9% |
| Fixed assets | 21/28 | €2,587 | €3,455 | +€869 | +33.6% |
| Tangible fixed assets | 22/27 | €2,587 | €3,455 | +€869 | +33.6% |
| Plant, machinery and equipment | 23 | €889 | €667 | -€222 | -25.0% |
| Furniture and vehicles | 24 | €1,697 | €2,789 | +€1,091 | +64.3% |
| Current assets | 29/58 | €34,831 | €78,059 | +€43,228 | +124.1% |
| Amounts receivable within one year | 40/41 | €34,004 | €77,334 | +€43,329 | +127.4% |
| Trade receivables | 40 | €23,063 | €40,845 | +€17,782 | +77.1% |
| Other amounts receivable | 41 | €10,941 | €36,489 | +€25,548 | +233.5% |
| Cash at bank and in hand | 54/58 | €827 | €725 | -€102 | -12.3% |
| Total equity and liabilities | 10/49 | €37,418 | €81,514 | +€44,097 | +117.9% |
| Equity | 10/15 | €8,053 | €38,831 | +€30,778 | +382.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,053 | €33,831 | +€30,778 | +1008.1% |
| Distributable reserves | 133 | €3,053 | €33,831 | +€30,778 | +1008.1% |
| Amounts payable | 17/49 | €29,365 | €42,683 | +€13,318 | +45.4% |
| Amounts payable after more than one year | 17 | €600 | €6,990 | +€6,390 | +1065.5% |
| Financial debts | 170/4 | €600 | €6,990 | +€6,390 | +1065.5% |
| Amounts payable within one year | 42/48 | €28,765 | €35,693 | +€6,928 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €7,177 | +€3,177 | +79.4% |
| Trade debts | 44 | €22,713 | €12,287 | -€10,427 | -45.9% |
| Suppliers | 440/4 | €22,713 | €12,287 | -€10,427 | -45.9% |
| Taxes, remuneration and social security | 45 | €2,052 | €16,229 | +€14,177 | +691.0% |
| Taxes | 450/3 | €2,052 | €16,229 | +€14,177 | +691.0% |
| Non-recurring operating income | 76A | €8,388 | €314 | -€8,074 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €328 | €746 | +€418 | +127.3% |
| Other operating charges | 640/8 | €1,365 | €977 | -€389 | -28.5% |
| Non-recurring operating charges | 66A | - | €6,798 | +€6,798 | |
| Gross operating margin | 9900 | €3,579 | €51,078 | +€47,499 | +1327.0% |
| Operating profit (loss) | 9901 | €1,886 | €42,558 | +€40,673 | +2156.6% |
| Financial income | 75/76B | €4,462 | €618 | -€3,844 | -86.2% |
| Recurring financial income | 75 | €4,462 | €618 | -€3,844 | -86.2% |
| Financial charges | 65/66B | €1,378 | €1,513 | +€135 | +9.8% |
| Recurring financial charges | 65 | €1,378 | €1,513 | +€135 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €4,969 | €41,663 | +€36,694 | +738.4% |
| Income taxes | 67/77 | €1,916 | €10,885 | +€8,968 | +468.0% |
| Profit (loss) for the period | 9904 | €3,053 | €30,778 | +€27,726 | +908.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,053 | €30,778 | +€27,726 | +908.1% |
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 12 October 2026 via checked.be.