IDLV: 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.
IDLV
Largest movements
- Receivables within one year -€18,566
down €18,566 (-53.2%), from €34,930 to €16,364
of which Trade receivables: -€19,226
- Tangible fixed assets -€7,872
down €7,872 (-35.5%), from €22,201 to €14,329
of which Furniture and vehicles: -€6,960
- Cash -€2,769
down €2,769 (-16.0%), from €17,349 to €14,580
mainly Trade debts (-€13,150) and Net result for the year (-€8,779)
- Deferred charges and accrued income -€1,196
down €1,196 (-15.4%), from €7,760 to €6,564
- Trade debts -€13,150
down €13,150 (-87.2%), from €15,080 to €1,930
- Reserves -€8,779
down €8,779 (-35.7%), from €24,608 to €15,829
- Debts after one year -€6,882
down €6,882 (-47.3%), from €14,548 to €7,666
- Tax, wage and social debts -€3,388
down €3,388 (-94.7%), from €3,576 to €188
of which Taxes: -€3,388
- Other debts +€1,615
up €1,615 (+59.2%), from €2,727 to €4,342
- Gross operating margin -€20,380
down €20,380 (-87.6%), from €23,264 to €2,885
- Taxes -€3,148
down €3,148 (-95.6%), from €3,295 to €146
- Financial charges +€2,079
up €2,079 (+233.3%), from €891 to €2,970
- Other operating charges +€540
up €540 (+299.5%), from €180 to €720
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 | €82,240 | €51,837 | -€30,403 | -37.0% |
| Fixed assets | 21/28 | €22,201 | €14,329 | -€7,872 | -35.5% |
| Tangible fixed assets | 22/27 | €22,201 | €14,329 | -€7,872 | -35.5% |
| Plant, machinery and equipment | 23 | €1,111 | €200 | -€912 | -82.0% |
| Furniture and vehicles | 24 | €21,090 | €14,130 | -€6,960 | -33.0% |
| Current assets | 29/58 | €60,039 | €37,508 | -€22,531 | -37.5% |
| Amounts receivable within one year | 40/41 | €34,930 | €16,364 | -€18,566 | -53.2% |
| Trade receivables | 40 | €34,198 | €14,972 | -€19,226 | -56.2% |
| Other amounts receivable | 41 | €732 | €1,392 | +€660 | +90.1% |
| Cash at bank and in hand | 54/58 | €17,349 | €14,580 | -€2,769 | -16.0% |
| Deferred charges and accrued income | 490/1 | €7,760 | €6,564 | -€1,196 | -15.4% |
| Total equity and liabilities | 10/49 | €82,240 | €51,837 | -€30,403 | -37.0% |
| Equity | 10/15 | €39,608 | €30,829 | -€8,779 | -22.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €24,608 | €15,829 | -€8,779 | -35.7% |
| Distributable reserves | 133 | €24,608 | €15,829 | -€8,779 | -35.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €42,633 | €21,008 | -€21,624 | -50.7% |
| Amounts payable after more than one year | 17 | €14,548 | €7,666 | -€6,882 | -47.3% |
| Financial debts | 170/4 | €14,548 | €7,666 | -€6,882 | -47.3% |
| Amounts payable within one year | 42/48 | €28,085 | €13,343 | -€14,742 | -52.5% |
| Current portion of amounts payable after more than one year | 42 | €6,701 | €6,882 | +€181 | +2.7% |
| Trade debts | 44 | €15,080 | €1,930 | -€13,150 | -87.2% |
| Suppliers | 440/4 | €15,080 | €1,930 | -€13,150 | -87.2% |
| Taxes, remuneration and social security | 45 | €3,576 | €188 | -€3,388 | -94.7% |
| Taxes | 450/3 | €3,576 | €188 | -€3,388 | -94.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,727 | €4,342 | +€1,615 | +59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,874 | €7,872 | -€2 | 0.0% |
| Other operating charges | 640/8 | €180 | €720 | +€540 | +299.5% |
| Gross operating margin | 9900 | €23,264 | €2,885 | -€20,380 | -87.6% |
| Operating profit (loss) | 9901 | €15,211 | -€5,707 | -€20,918 | |
| Financial income | 75/76B | €0 | €44 | +€44 | |
| Recurring financial income | 75 | €0 | €44 | +€44 | |
| Financial charges | 65/66B | €891 | €2,970 | +€2,079 | +233.3% |
| Recurring financial charges | 65 | €891 | €2,970 | +€2,079 | +233.3% |
| Profit (loss) for the period before taxes | 9903 | €14,319 | -€8,632 | -€22,952 | |
| Income taxes | 67/77 | €3,295 | €146 | -€3,148 | -95.6% |
| Profit (loss) for the period | 9904 | €11,025 | -€8,779 | -€19,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,025 | -€8,779 | -€19,804 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.