IDL Belgium: 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.
IDL Belgium
Largest movements
- Receivables within one year -€313,486
down €313,486 (-33.4%), from €938,733 to €625,247
of which Trade receivables: -€430,300
- Receivables after one year -€200,000
down €200,000 (-23.5%), from €850,000 to €650,000
- Tangible fixed assets -€41,868
down €41,868 (-36.1%), from €116,066 to €74,198
- Cash +€32,781
up €32,781 (+7.1%), from €458,831 to €491,613
mainly Receivables within one year (+€313,486) and Receivables after one year (+€200,000)
- Reserves -€280,000
down €280,000 (-14.0%), from €2.0m to €1.7m
- Profit (loss) carried forward -€112,521
down €112,521 (-60.7%), from €185,456 to €72,935
- Debts after one year -€39,929
no longer reported in 2025 (was €39,929)
- Tax, wage and social debts -€32,671
down €32,671 (-99.3%), from €32,900 to €229
of which Remuneration and social security: -€28,645
- Current portion of long-term debt -€24,275
no longer reported in 2025 (was €24,275)
- Gross operating margin -€680,582
down €680,582, from €641,523 to -€39,059
- Taxes -€170,028
down €170,028 (-99.9%), from €170,118 to €89
- Staff costs -€46,080
down €46,080 (-61.6%), from €74,751 to €28,670
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 | €2,365,261 | €1,841,596 | -€523,665 | -22.1% |
| Fixed assets | 21/28 | €116,066 | €74,198 | -€41,868 | -36.1% |
| Tangible fixed assets | 22/27 | €116,066 | €74,198 | -€41,868 | -36.1% |
| Furniture and vehicles | 24 | €116,066 | €74,198 | -€41,868 | -36.1% |
| Current assets | 29/58 | €2,249,195 | €1,767,398 | -€481,796 | -21.4% |
| Amounts receivable after more than one year | 29 | €850,000 | €650,000 | -€200,000 | -23.5% |
| Trade receivables | 290 | €850,000 | €650,000 | -€200,000 | -23.5% |
| Amounts receivable within one year | 40/41 | €938,733 | €625,247 | -€313,486 | -33.4% |
| Trade receivables | 40 | €846,454 | €416,154 | -€430,300 | -50.8% |
| Other amounts receivable | 41 | €92,279 | €209,093 | +€116,813 | +127% |
| Cash at bank and in hand | 54/58 | €458,831 | €491,613 | +€32,781 | +7.1% |
| Deferred charges and accrued income | 490/1 | €1,631 | €539 | -€1,092 | -66.9% |
| Total equity and liabilities | 10/49 | €2,365,261 | €1,841,596 | -€523,665 | -22.1% |
| Equity | 10/15 | €2,194,716 | €1,802,195 | -€392,521 | -17.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,996,860 | €1,716,860 | -€280,000 | -14.0% |
| Distributable reserves | 133 | €1,996,860 | €1,716,860 | -€280,000 | -14.0% |
| Profit (loss) carried forward | 14 | €185,456 | €72,935 | -€112,521 | -60.7% |
| Amounts payable | 17/49 | €170,545 | €39,401 | -€131,143 | -76.9% |
| Amounts payable after more than one year | 17 | €39,929 | - | -€39,929 | |
| Financial debts | 170/4 | €39,929 | - | -€39,929 | |
| Amounts payable within one year | 42/48 | €130,615 | €39,401 | -€91,214 | -69.8% |
| Current portion of amounts payable after more than one year | 42 | €24,275 | - | -€24,275 | |
| Trade debts | 44 | €55,696 | €39,172 | -€16,524 | -29.7% |
| Suppliers | 440/4 | €55,696 | €39,172 | -€16,524 | -29.7% |
| Taxes, remuneration and social security | 45 | €32,900 | €229 | -€32,671 | -99.3% |
| Taxes | 450/3 | €4,026 | - | -€4,026 | |
| Remuneration and social security | 454/9 | €28,874 | €229 | -€28,645 | -99.2% |
| Other amounts payable | 47/48 | €17,743 | - | -€17,743 | |
| Non-recurring operating income | 76A | €1,557 | - | -€1,557 | |
| Remuneration, social security and pensions | 62 | €74,751 | €28,670 | -€46,080 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,449 | €41,868 | +€1,419 | +3.5% |
| Other operating charges | 640/8 | €5,048 | €2,974 | -€2,074 | -41.1% |
| Gross operating margin | 9900 | €641,523 | -€39,059 | -€680,582 | |
| Operating profit (loss) | 9901 | €521,276 | -€112,571 | -€633,847 | |
| Financial income | 75/76B | €17,090 | €13,265 | -€3,826 | -22.4% |
| Recurring financial income | 75 | €17,090 | €13,265 | -€3,826 | -22.4% |
| Financial charges | 65/66B | €10,512 | €13,125 | +€2,613 | +24.9% |
| Recurring financial charges | 65 | €10,512 | €13,125 | +€2,613 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €527,854 | -€112,432 | -€640,286 | |
| Income taxes | 67/77 | €170,118 | €89 | -€170,028 | -99.9% |
| Profit (loss) for the period | 9904 | €357,736 | -€112,521 | -€470,258 | |
| Profit (loss) for the period to be appropriated | 9905 | €357,736 | -€112,521 | -€470,258 |
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 29 October 2026 via checked.be.