IDIANE: 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.
IDIANE
Largest movements
- Cash +€27,281
up €27,281 (+67.5%), from €40,409 to €67,690
mainly Net result for the year (+€31,134) and Other debts (+€24,090)
- Receivables within one year -€10,892
down €10,892 (-46.4%), from €23,476 to €12,584
of which Other amounts receivable: -€11,678
- Tangible fixed assets -€3,905
down €3,905 (-27.8%), from €14,031 to €10,126
- Other debts +€24,090
up €24,090 (+141.7%), from €17,000 to €41,090
- Tax, wage and social debts -€12,729
down €12,729 (-45.0%), from €28,274 to €15,545
of which Taxes: -€7,456
- Profit (loss) carried forward +€1,134
up €1,134 (+5.2%), from €21,992 to €23,126
- Gross operating margin +€8,375
up €8,375 (+21.8%), from €38,358 to €46,733
- Depreciation +€1,846
up €1,846 (+89.7%), from €2,059 to €3,905
- Taxes -€1,050
down €1,050 (-8.4%), from €12,500 to €11,450
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 | €77,916 | €90,400 | +€12,484 | +16.0% |
| Fixed assets | 21/28 | €14,031 | €10,126 | -€3,905 | -27.8% |
| Tangible fixed assets | 22/27 | €14,031 | €10,126 | -€3,905 | -27.8% |
| Furniture and vehicles | 24 | €14,031 | €10,126 | -€3,905 | -27.8% |
| Current assets | 29/58 | €63,885 | €80,274 | +€16,389 | +25.7% |
| Amounts receivable within one year | 40/41 | €23,476 | €12,584 | -€10,892 | -46.4% |
| Trade receivables | 40 | €11,798 | €12,584 | +€786 | +6.7% |
| Other amounts receivable | 41 | €11,678 | - | -€11,678 | |
| Cash at bank and in hand | 54/58 | €40,409 | €67,690 | +€27,281 | +67.5% |
| Total equity and liabilities | 10/49 | €77,916 | €90,400 | +€12,484 | +16.0% |
| Equity | 10/15 | €23,642 | €24,776 | +€1,134 | +4.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €150 | €150 | = | 0.0% |
| Distributable reserves | 133 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,992 | €23,126 | +€1,134 | +5.2% |
| Amounts payable | 17/49 | €54,274 | €65,624 | +€11,350 | +20.9% |
| Amounts payable within one year | 42/48 | €54,274 | €65,624 | +€11,350 | +20.9% |
| Trade debts | 44 | €9,000 | €8,989 | -€11 | -0.1% |
| Suppliers | 440/4 | €9,000 | €8,989 | -€11 | -0.1% |
| Taxes, remuneration and social security | 45 | €28,274 | €15,545 | -€12,729 | -45.0% |
| Taxes | 450/3 | €23,001 | €15,545 | -€7,456 | -32.4% |
| Remuneration and social security | 454/9 | €5,273 | - | -€5,273 | |
| Other amounts payable | 47/48 | €17,000 | €41,090 | +€24,090 | +141.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,059 | €3,905 | +€1,846 | +89.7% |
| Gross operating margin | 9900 | €38,358 | €46,733 | +€8,375 | +21.8% |
| Operating profit (loss) | 9901 | €36,299 | €42,828 | +€6,529 | +18.0% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €356 | €249 | -€107 | -30.1% |
| Recurring financial charges | 65 | €356 | €249 | -€107 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €35,943 | €42,584 | +€6,641 | +18.5% |
| Income taxes | 67/77 | €12,500 | €11,450 | -€1,050 | -8.4% |
| Profit (loss) for the period | 9904 | €23,443 | €31,134 | +€7,691 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,443 | €31,134 | +€7,691 | +32.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.