idloom: 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.
idloom
Largest movements
- Intangible fixed assets +€384,396
up €384,396 (+124.0%), from €309,989 to €694,385
- Receivables within one year -€103,526
down €103,526 (-26.3%), from €393,443 to €289,917
of which Trade receivables: -€74,746
- Cash +€42,583
up €42,583 (+138.9%), from €30,662 to €73,245
mainly Depreciation (+€291,420) and Net result for the year (+€187,129)
- Tangible fixed assets -€19,992
down €19,992 (-16.2%), from €123,699 to €103,707
of which Other tangible fixed assets: -€15,128
- Reserves +€187,129
up €187,129 (+60.2%), from €310,949 to €498,078
of which Distributable reserves: +€187,129
- Trade debts +€71,141
up €71,141 (+20.3%), from €350,551 to €421,692
- Other debts +€55,384
up €55,384 (+11541.5%), from €480 to €55,864
- Tax, wage and social debts +€41,340
up €41,340 (+72.5%), from €57,013 to €98,353
of which Taxes: +€47,371
- Accrued charges and deferred income -€39,326
down €39,326 (-88.6%), from €44,400 to €5,075
- Gross operating margin +€296,642
up €296,642 (+36.3%), from €817,331 to €1.1m
- Depreciation +€83,857
up €83,857 (+40.4%), from €207,563 to €291,420
- Taxes +€48,124
up €48,124 (+337.9%), from €14,241 to €62,365
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 | €944,919 | €1,243,253 | +€298,334 | +31.6% |
| Fixed assets | 21/28 | €436,199 | €801,455 | +€365,256 | +83.7% |
| Intangible fixed assets | 21 | €309,989 | €694,385 | +€384,396 | +124.0% |
| Tangible fixed assets | 22/27 | €123,699 | €103,707 | -€19,992 | -16.2% |
| Furniture and vehicles | 24 | €29,350 | €24,486 | -€4,863 | -16.6% |
| Other tangible fixed assets | 26 | €94,349 | €79,221 | -€15,128 | -16.0% |
| Financial fixed assets | 28 | €2,511 | €3,363 | +€852 | +33.9% |
| Current assets | 29/58 | €508,720 | €441,798 | -€66,923 | -13.2% |
| Amounts receivable within one year | 40/41 | €393,443 | €289,917 | -€103,526 | -26.3% |
| Trade receivables | 40 | €317,735 | €242,988 | -€74,746 | -23.5% |
| Other amounts receivable | 41 | €75,708 | €46,928 | -€28,780 | -38.0% |
| Cash at bank and in hand | 54/58 | €30,662 | €73,245 | +€42,583 | +138.9% |
| Deferred charges and accrued income | 490/1 | €84,616 | €78,636 | -€5,979 | -7.1% |
| Total equity and liabilities | 10/49 | €944,919 | €1,243,253 | +€298,334 | +31.6% |
| Equity | 10/15 | €372,949 | €560,078 | +€187,129 | +50.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €310,949 | €498,078 | +€187,129 | +60.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €304,749 | €491,878 | +€187,129 | +61.4% |
| Amounts payable | 17/49 | €571,971 | €683,175 | +€111,205 | +19.4% |
| Amounts payable after more than one year | 17 | €42,968 | €17,210 | -€25,758 | -59.9% |
| Financial debts | 170/4 | €42,968 | €17,210 | -€25,758 | -59.9% |
| Amounts payable within one year | 42/48 | €484,602 | €660,890 | +€176,288 | +36.4% |
| Current portion of amounts payable after more than one year | 42 | €65,494 | €66,235 | +€740 | +1.1% |
| Financial debts | 43 | €11,064 | €18,746 | +€7,682 | +69.4% |
| Credit institutions | 430/8 | €11,064 | €18,746 | +€7,682 | +69.4% |
| Trade debts | 44 | €350,551 | €421,692 | +€71,141 | +20.3% |
| Suppliers | 440/4 | €350,551 | €421,692 | +€71,141 | +20.3% |
| Taxes, remuneration and social security | 45 | €57,013 | €98,353 | +€41,340 | +72.5% |
| Taxes | 450/3 | €0 | €47,371 | +€47,371 | |
| Remuneration and social security | 454/9 | €57,013 | €50,982 | -€6,031 | -10.6% |
| Other amounts payable | 47/48 | €480 | €55,864 | +€55,384 | +11541.5% |
| Accrued charges and deferred income | 492/3 | €44,400 | €5,075 | -€39,326 | -88.6% |
| Non-recurring operating income | 76A | €1,350 | €0 | -€1,350 | -100.0% |
| Remuneration, social security and pensions | 62 | €553,049 | €548,397 | -€4,652 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207,563 | €291,420 | +€83,857 | +40.4% |
| Other operating charges | 640/8 | €10,250 | €7,089 | -€3,161 | -30.8% |
| Non-recurring operating charges | 66A | €211 | €1,226 | +€1,015 | +482.1% |
| Gross operating margin | 9900 | €817,331 | €1,113,973 | +€296,642 | +36.3% |
| Operating profit (loss) | 9901 | €46,258 | €265,841 | +€219,583 | +474.7% |
| Financial income | 75/76B | €671 | €4,682 | +€4,011 | +598.1% |
| Recurring financial income | 75 | €671 | €4,682 | +€4,011 | +598.1% |
| Financial charges | 65/66B | €24,033 | €21,029 | -€3,004 | -12.5% |
| Recurring financial charges | 65 | €24,033 | €21,029 | -€3,004 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €22,896 | €249,494 | +€226,598 | +989.7% |
| Income taxes | 67/77 | €14,241 | €62,365 | +€48,124 | +337.9% |
| Profit (loss) for the period | 9904 | €8,655 | €187,129 | +€178,474 | +2062.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,655 | €187,129 | +€178,474 | +2062.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.