iDiD-IT: 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.
iDiD-IT
Largest movements
- Cash -€22,308
down €22,308 (-35.7%), from €62,528 to €40,220
mainly Contributions, distributions and other (-€54,080) and Trade debts (-€9,889)
- Tangible fixed assets -€5,182
down €5,182 (-30.5%), from €17,000 to €11,818
of which Other tangible fixed assets: -€4,864
- Deferred charges and accrued income +€3,951
up €3,951 (+149%), from €2,644 to €6,594
- Receivables within one year -€3,512
down €3,512 (-6.5%), from €54,278 to €50,766
of which Trade receivables: -€2,441
- Reserves -€23,943
no longer reported in 2025 (was €23,943)
- Trade debts -€9,889
down €9,889 (-18.9%), from €52,308 to €42,418
- Profit (loss) carried forward +€9,566
up €9,566 (+91.7%), from €10,434 to €20,000
- Other debts -€4,056
down €4,056 (-17.1%), from €23,758 to €19,702
- Gross operating margin +€10,883
up €10,883 (+23.2%), from €46,861 to €57,744
- Financial charges -€7,227
down €7,227 (-95.4%), from €7,577 to €350
of which Non-recurring financial charges: -€7,320
- Taxes +€3,242
up €3,242 (+37.1%), from €8,750 to €11,993
- Depreciation -€661
down €661 (-10.8%), from €6,101 to €5,440
- Financial income +€601
up €601 (+1,150%), from €52 to €653
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 | €136,450 | €109,398 | -€27,052 | -19.8% |
| Fixed assets | 21/28 | €17,000 | €11,818 | -€5,182 | -30.5% |
| Tangible fixed assets | 22/27 | €17,000 | €11,818 | -€5,182 | -30.5% |
| Furniture and vehicles | 24 | €1,192 | €874 | -€318 | -26.7% |
| Other tangible fixed assets | 26 | €15,808 | €10,944 | -€4,864 | -30.8% |
| Current assets | 29/58 | €119,450 | €97,580 | -€21,870 | -18.3% |
| Amounts receivable within one year | 40/41 | €54,278 | €50,766 | -€3,512 | -6.5% |
| Trade receivables | 40 | €45,520 | €43,079 | -€2,441 | -5.4% |
| Other amounts receivable | 41 | €8,758 | €7,687 | -€1,071 | -12.2% |
| Cash at bank and in hand | 54/58 | €62,528 | €40,220 | -€22,308 | -35.7% |
| Deferred charges and accrued income | 490/1 | €2,644 | €6,594 | +€3,951 | +149% |
| Total equity and liabilities | 10/49 | €136,450 | €109,398 | -€27,052 | -19.8% |
| Equity | 10/15 | €52,977 | €38,600 | -€14,377 | -27.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,943 | - | -€23,943 | |
| Distributable reserves | 133 | €23,943 | - | -€23,943 | |
| Profit (loss) carried forward | 14 | €10,434 | €20,000 | +€9,566 | +91.7% |
| Amounts payable | 17/49 | €83,473 | €70,798 | -€12,674 | -15.2% |
| Amounts payable within one year | 42/48 | €83,473 | €70,798 | -€12,674 | -15.2% |
| Trade debts | 44 | €52,308 | €42,418 | -€9,889 | -18.9% |
| Suppliers | 440/4 | €52,308 | €42,418 | -€9,889 | -18.9% |
| Taxes, remuneration and social security | 45 | €7,407 | €8,677 | +€1,271 | +17.2% |
| Taxes | 450/3 | €7,407 | €8,677 | +€1,271 | +17.2% |
| Other amounts payable | 47/48 | €23,758 | €19,702 | -€4,056 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,101 | €5,440 | -€661 | -10.8% |
| Other operating charges | 640/8 | €726 | €520 | -€207 | -28.4% |
| Non-recurring operating charges | 66A | - | €392 | +€392 | |
| Gross operating margin | 9900 | €46,861 | €57,744 | +€10,883 | +23.2% |
| Operating profit (loss) | 9901 | €40,033 | €51,392 | +€11,359 | +28.4% |
| Financial income | 75/76B | €52 | €653 | +€601 | +1,150% |
| Recurring financial income | 75 | €52 | €653 | +€601 | +1,150% |
| Financial charges | 65/66B | €7,577 | €350 | -€7,227 | -95.4% |
| Recurring financial charges | 65 | €257 | €350 | +€93 | +36.2% |
| Non-recurring financial charges | 66B | €7,320 | - | -€7,320 | |
| Profit (loss) for the period before taxes | 9903 | €32,509 | €51,695 | +€19,186 | +59.0% |
| Income taxes | 67/77 | €8,750 | €11,993 | +€3,242 | +37.1% |
| Profit (loss) for the period | 9904 | €23,758 | €39,702 | +€15,944 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,758 | €39,702 | +€15,944 | +67.1% |
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.