IDIAM: what changed
Two fiscal 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.
IDIAM
Largest movements
- Receivables within one year +€17,636
up €17,636 (+699.8%), from €2,520 to €20,156
of which Other amounts receivable: +€20,156
- Cash +€14,283
up €14,283 (+149.4%), from €9,561 to €23,844
mainly Net result for the year (+€29,490) and Other debts (+€3,700)
- Profit (loss) carried forward +€29,490
up €29,490 (+20.7%), from -€142,309 to -€112,819
- Other debts +€3,700
up €3,700 (+2.8%), from €134,519 to €138,219
- Tax, wage and social debts -€1,271
no longer reported in 2026 (was €1,271)
- Gross operating margin +€19,005
up €19,005 (+93.5%), from €20,325 to €39,330
- Taxes +€4,600
up €4,600 (+87.3%), from €5,271 to €9,871
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,081 | €44,000 | +€31,919 | +264.2% |
| Current assets | 29/58 | €12,081 | €44,000 | +€31,919 | +264.2% |
| Amounts receivable within one year | 40/41 | €2,520 | €20,156 | +€17,636 | +699.8% |
| Trade receivables | 40 | €2,520 | - | -€2,520 | |
| Other amounts receivable | 41 | - | €20,156 | +€20,156 | |
| Cash at bank and in hand | 54/58 | €9,561 | €23,844 | +€14,283 | +149.4% |
| Total equity and liabilities | 10/49 | €12,081 | €44,000 | +€31,919 | +264.2% |
| Equity | 10/15 | -€123,709 | -€94,219 | +€29,490 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,309 | -€112,819 | +€29,490 | +20.7% |
| Amounts payable | 17/49 | €135,790 | €138,219 | +€2,429 | +1.8% |
| Amounts payable within one year | 42/48 | €135,790 | €138,219 | +€2,429 | +1.8% |
| Taxes, remuneration and social security | 45 | €1,271 | - | -€1,271 | |
| Taxes | 450/3 | €1,271 | - | -€1,271 | |
| Other amounts payable | 47/48 | €134,519 | €138,219 | +€3,700 | +2.8% |
| Gross operating margin | 9900 | €20,325 | €39,330 | +€19,005 | +93.5% |
| Operating profit (loss) | 9901 | €20,325 | €39,330 | +€19,005 | +93.5% |
| Financial income | 75/76B | €5 | €89 | +€84 | +1865.4% |
| Recurring financial income | 75 | €5 | €89 | +€84 | +1865.4% |
| Financial charges | 65/66B | €49 | €58 | +€9 | +17.8% |
| Recurring financial charges | 65 | €49 | €58 | +€9 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €20,281 | €39,361 | +€19,080 | +94.1% |
| Income taxes | 67/77 | €5,271 | €9,871 | +€4,600 | +87.3% |
| Profit (loss) for the period | 9904 | €15,010 | €29,490 | +€14,480 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,010 | €29,490 | +€14,480 | +96.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.