IDIS SPRL: 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.
What changed
IDIS SPRL
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€126,791
2024 · €133,910-€7,119
Equity
€143,708
2024 · €136,917+€6,791
Cash
€276,416
2024 · €245,955+€30,461
Balance sheet total
€583,424
2024 · €567,274+€16,150
Largest movements
Assets
- Cash +€30,461
up €30,461 (+12.4%), from €245,955 to €276,416
mainly Net result for the year (+€126,791) and Depreciation (+€39,762)
- Receivables within one year -€14,949
down €14,949 (-21.3%), from €70,288 to €55,339
of which Other amounts receivable: -€12,834
Equity and liabilities
- Debts after one year +€17,337
up €17,337 (+116%), from €14,942 to €32,280
- Current portion of long-term debt -€16,787
down €16,787 (-21.7%), from €77,368 to €60,581
- Trade debts +€11,069
up €11,069 (+11.1%), from €99,437 to €110,506
- Profit (loss) carried forward +€6,791
up €6,791 (+5.8%), from €116,457 to €123,248
Income statement
- Gross operating margin -€13,675
down €13,675 (-1.3%), from €1.1m to €1.1m
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.
Result 2024
€133,910
Gross operating margin
-€13,675
Staff costs
+€9,697
Depreciation
-€5,217
Other operating charges
+€438
Financial income
-€292
Financial charges
+€1,152
Taxes
+€778
Result 2025
€126,791
raises the resultlowers the result
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.
From operations
+€185,385
Investment
-€35,474
Financing
-€119,450
Cash 2024
€245,955
From operations (derived)
+€185,385
Net result for the year
+€126,791
Depreciation
+€39,762
Stocks and contracts
-€275
Receivables within one year
+€14,949
Deferred charges and accrued income
-€4,651
Trade debts
+€11,069
Tax, wage and social debts
-€5,514
Other debts
+€3,254
Investment (derived)
-€35,474
Investment in fixed assets (net)
-€35,474
Financing
-€119,450
Debts after one year
+€17,337
Current portion of long-term debt
-€16,787
Contributions, distributions and other
-€120,000
Cash 2025
€276,416
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €567,274 | €583,424 | +€16,150 | +2.8% |
| Fixed assets | 21/28 | €181,698 | €177,410 | -€4,288 | -2.4% |
| Tangible fixed assets | 22/27 | €181,478 | €177,190 | -€4,288 | -2.4% |
| Plant, machinery and equipment | 23 | €153,327 | €138,200 | -€15,127 | -9.9% |
| Furniture and vehicles | 24 | €28,151 | €38,990 | +€10,839 | +38.5% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €385,576 | €406,014 | +€20,438 | +5.3% |
| Stocks and contracts in progress | 3 | €60,046 | €60,320 | +€275 | +0.5% |
| Stocks | 30/36 | €60,046 | €60,320 | +€275 | +0.5% |
| Amounts receivable within one year | 40/41 | €70,288 | €55,339 | -€14,949 | -21.3% |
| Trade receivables | 40 | €2,782 | €667 | -€2,114 | -76.0% |
| Other amounts receivable | 41 | €67,506 | €54,672 | -€12,834 | -19.0% |
| Current investments | 50/53 | €5,760 | €5,760 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €245,955 | €276,416 | +€30,461 | +12.4% |
| Deferred charges and accrued income | 490/1 | €3,528 | €8,178 | +€4,651 | +132% |
| Total equity and liabilities | 10/49 | €567,274 | €583,424 | +€16,150 | +2.8% |
| Equity | 10/15 | €136,917 | €143,708 | +€6,791 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,457 | €123,248 | +€6,791 | +5.8% |
| Amounts payable | 17/49 | €430,357 | €439,716 | +€9,360 | +2.2% |
| Amounts payable after more than one year | 17 | €14,942 | €32,280 | +€17,337 | +116% |
| Financial debts | 170/4 | €14,942 | €32,280 | +€17,337 | +116% |
| Amounts payable within one year | 42/48 | €415,415 | €407,437 | -€7,978 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €77,368 | €60,581 | -€16,787 | -21.7% |
| Trade debts | 44 | €99,437 | €110,506 | +€11,069 | +11.1% |
| Suppliers | 440/4 | €99,437 | €110,506 | +€11,069 | +11.1% |
| Taxes, remuneration and social security | 45 | €108,803 | €103,290 | -€5,514 | -5.1% |
| Taxes | 450/3 | €30,790 | €25,726 | -€5,064 | -16.4% |
| Remuneration and social security | 454/9 | €78,013 | €77,564 | -€449 | -0.6% |
| Other amounts payable | 47/48 | €129,806 | €133,060 | +€3,254 | +2.5% |
| Non-recurring operating income | 76A | €3,500 | - | -€3,500 | |
| Remuneration, social security and pensions | 62 | €828,305 | €818,608 | -€9,697 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,544 | €39,762 | +€5,217 | +15.1% |
| Other operating charges | 640/8 | €7,997 | €7,559 | -€438 | -5.5% |
| Gross operating margin | 9900 | €1,074,697 | €1,061,022 | -€13,675 | -1.3% |
| Operating profit (loss) | 9901 | €203,851 | €195,093 | -€8,758 | -4.3% |
| Financial income | 75/76B | €1,806 | €1,514 | -€292 | -16.2% |
| Recurring financial income | 75 | €1,806 | €1,514 | -€292 | -16.2% |
| Financial charges | 65/66B | €23,196 | €22,045 | -€1,152 | -5.0% |
| Recurring financial charges | 65 | €19,285 | €22,045 | +€2,759 | +14.3% |
| Non-recurring financial charges | 66B | €3,911 | - | -€3,911 | |
| Profit (loss) for the period before taxes | 9903 | €182,461 | €174,563 | -€7,898 | -4.3% |
| Income taxes | 67/77 | €48,551 | €47,772 | -€778 | -1.6% |
| Profit (loss) for the period | 9904 | €133,910 | €126,791 | -€7,119 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €133,910 | €126,791 | -€7,119 | -5.3% |
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 18 October 2026 via checked.be.