IDM: 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.
IDM
Largest movements
- Tangible fixed assets -€11,046
down €11,046 (-33.2%), from €33,233 to €22,186
of which Plant, machinery and equipment: -€8,528
- Stocks and contracts -€7,120
down €7,120 (-100.0%), from €7,120 to €0
- Receivables within one year +€4,563
up €4,563 (+51.5%), from €8,867 to €13,430
of which Trade receivables: +€4,563
- Debts after one year -€7,382
down €7,382 (-33.3%), from €22,174 to €14,792
- Other debts -€4,804
down €4,804 (-29.3%), from €16,375 to €11,571
- Trade debts -€3,900
down €3,900 (-59.4%), from €6,569 to €2,669
- Tax, wage and social debts +€1,794
up €1,794 (+56.6%), from €3,169 to €4,963
of which Taxes: +€1,794
- Profit (loss) carried forward -€967
down €967, from €201 to -€766
- Financial charges -€2,160
down €2,160 (-37.3%), from €5,797 to €3,637
- Gross operating margin -€1,821
down €1,821 (-11.6%), from €15,667 to €13,846
- Financial income +€894
up €894, from €0 to €894
- Depreciation +€674
up €674 (+6.5%), from €10,373 to €11,046
- Other operating charges -€240
down €240 (-19.9%), from €1,202 to €963
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 | €58,423 | €44,046 | -€14,377 | -24.6% |
| Fixed assets | 21/28 | €40,733 | €29,686 | -€11,046 | -27.1% |
| Tangible fixed assets | 22/27 | €33,233 | €22,186 | -€11,046 | -33.2% |
| Plant, machinery and equipment | 23 | €26,214 | €17,685 | -€8,528 | -32.5% |
| Furniture and vehicles | 24 | €7,019 | €4,501 | -€2,518 | -35.9% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €17,690 | €14,360 | -€3,330 | -18.8% |
| Stocks and contracts in progress | 3 | €7,120 | €0 | -€7,120 | -100.0% |
| Stocks | 30/36 | €7,120 | €0 | -€7,120 | -100.0% |
| Amounts receivable within one year | 40/41 | €8,867 | €13,430 | +€4,563 | +51.5% |
| Trade receivables | 40 | €8,649 | €13,212 | +€4,563 | +52.8% |
| Other amounts receivable | 41 | €218 | €218 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,142 | €930 | -€212 | -18.6% |
| Deferred charges and accrued income | 490/1 | €561 | €0 | -€561 | -100.0% |
| Total equity and liabilities | 10/49 | €58,423 | €44,046 | -€14,377 | -24.6% |
| Equity | 10/15 | €3,201 | €2,668 | -€532 | -16.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €201 | -€766 | -€967 | |
| Investment grants | 15 | - | €434 | +€434 | |
| Amounts payable | 17/49 | €55,222 | €41,378 | -€13,844 | -25.1% |
| Amounts payable after more than one year | 17 | €22,174 | €14,792 | -€7,382 | -33.3% |
| Financial debts | 170/4 | €22,174 | €14,792 | -€7,382 | -33.3% |
| Amounts payable within one year | 42/48 | €33,048 | €26,585 | -€6,462 | -19.6% |
| Financial debts | 43 | €6,935 | €7,382 | +€447 | +6.5% |
| Credit institutions | 430/8 | €6,935 | €7,382 | +€447 | +6.5% |
| Trade debts | 44 | €6,569 | €2,669 | -€3,900 | -59.4% |
| Suppliers | 440/4 | €6,569 | €2,669 | -€3,900 | -59.4% |
| Taxes, remuneration and social security | 45 | €3,169 | €4,963 | +€1,794 | +56.6% |
| Taxes | 450/3 | €3,169 | €4,963 | +€1,794 | +56.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €16,375 | €11,571 | -€4,804 | -29.3% |
| Non-recurring operating income | 76A | €295 | - | -€295 | |
| Remuneration, social security and pensions | 62 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,373 | €11,046 | +€674 | +6.5% |
| Other operating charges | 640/8 | €1,202 | €963 | -€240 | -19.9% |
| Gross operating margin | 9900 | €15,667 | €13,846 | -€1,821 | -11.6% |
| Operating profit (loss) | 9901 | €4,092 | €1,777 | -€2,316 | -56.6% |
| Financial income | 75/76B | €0 | €894 | +€894 | |
| Recurring financial income | 75 | €0 | €894 | +€894 | |
| Financial charges | 65/66B | €5,797 | €3,637 | -€2,160 | -37.3% |
| Recurring financial charges | 65 | €5,797 | €3,637 | -€2,160 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,705 | -€967 | +€738 | +43.3% |
| Income taxes | 67/77 | €20 | - | -€20 | |
| Profit (loss) for the period | 9904 | -€1,725 | -€967 | +€759 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,725 | -€967 | +€759 | +44.0% |
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 12 October 2026 via checked.be.