IDM CONSTRUCT: 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.
IDM CONSTRUCT
Largest movements
- Receivables within one year +€32,029
up €32,029 (+29.1%), from €110,038 to €142,067
of which Trade receivables: +€27,888
- Tangible fixed assets -€8,718
down €8,718 (-26.0%), from €33,560 to €24,842
of which Furniture and vehicles: -€7,659
- Profit (loss) carried forward +€22,676
up €22,676 (+23.2%), from €97,822 to €120,498
- Trade debts +€6,617
up €6,617 (+100.9%), from €6,556 to €13,173
- Short-term financial debts -€5,138
down €5,138 (-50.8%), from €10,119 to €4,981
- Current portion of long-term debt +€3,384
new in 2024: €3,384
- Tax, wage and social debts -€2,987
down €2,987 (-22.3%), from €13,406 to €10,419
of which Remuneration and social security: -€1,578
- Turnover +€140,041
up €140,041 (+60.9%), from €229,990 to €370,030
- Gross operating margin +€100,002
up €100,002 (+325.1%), from €30,758 to €130,760
- Other operating charges +€79,069
up €79,069 (+2700.4%), from €2,928 to €81,997
- Taxes +€5,019
up €5,019 (+94.4%), from €5,319 to €10,338
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,584 | €172,136 | +€24,552 | +16.6% |
| Fixed assets | 21/28 | €33,560 | €24,842 | -€8,718 | -26.0% |
| Tangible fixed assets | 22/27 | €33,560 | €24,842 | -€8,718 | -26.0% |
| Plant, machinery and equipment | 23 | €8,998 | €7,938 | -€1,059 | -11.8% |
| Furniture and vehicles | 24 | €24,562 | €16,903 | -€7,659 | -31.2% |
| Current assets | 29/58 | €114,024 | €147,295 | +€33,270 | +29.2% |
| Amounts receivable within one year | 40/41 | €110,038 | €142,067 | +€32,029 | +29.1% |
| Trade receivables | 40 | €70,499 | €98,386 | +€27,888 | +39.6% |
| Other amounts receivable | 41 | €39,539 | €43,680 | +€4,141 | +10.5% |
| Cash at bank and in hand | 54/58 | €210 | €756 | +€546 | +259.9% |
| Deferred charges and accrued income | 490/1 | €3,777 | €4,472 | +€696 | +18.4% |
| Total equity and liabilities | 10/49 | €147,584 | €172,136 | +€24,552 | +16.6% |
| Equity | 10/15 | €104,022 | €126,698 | +€22,676 | +21.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,822 | €120,498 | +€22,676 | +23.2% |
| Amounts payable | 17/49 | €43,562 | €45,438 | +€1,876 | +4.3% |
| Amounts payable within one year | 42/48 | €30,081 | €31,957 | +€1,876 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,384 | +€3,384 | |
| Financial debts | 43 | €10,119 | €4,981 | -€5,138 | -50.8% |
| Credit institutions | 430/8 | €10,119 | €4,981 | -€5,138 | -50.8% |
| Trade debts | 44 | €6,556 | €13,173 | +€6,617 | +100.9% |
| Suppliers | 440/4 | €6,556 | €13,173 | +€6,617 | +100.9% |
| Taxes, remuneration and social security | 45 | €13,406 | €10,419 | -€2,987 | -22.3% |
| Taxes | 450/3 | €9,636 | €8,227 | -€1,409 | -14.6% |
| Remuneration and social security | 454/9 | €3,770 | €2,192 | -€1,578 | -41.9% |
| Accrued charges and deferred income | 492/3 | €13,481 | €13,481 | = | 0.0% |
| Turnover | 70 | €229,990 | €370,030 | +€140,041 | +60.9% |
| Non-recurring operating income | 76A | - | €664 | +€664 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,893 | €9,623 | +€729 | +8.2% |
| Other operating charges | 640/8 | €2,928 | €81,997 | +€79,069 | +2700.4% |
| Gross operating margin | 9900 | €30,758 | €130,760 | +€100,002 | +325.1% |
| Operating profit (loss) | 9901 | €18,937 | €39,141 | +€20,204 | +106.7% |
| Financial income | 75/76B | €1,159 | €1,359 | +€200 | +17.2% |
| Recurring financial income | 75 | €859 | €1,359 | +€500 | +58.3% |
| Non-recurring financial income | 76B | €301 | - | -€301 | |
| Financial charges | 65/66B | €4,920 | €7,486 | +€2,566 | +52.2% |
| Recurring financial charges | 65 | €4,920 | €6,896 | +€1,976 | +40.2% |
| Non-recurring financial charges | 66B | - | €590 | +€590 | |
| Profit (loss) for the period before taxes | 9903 | €15,177 | €33,014 | +€17,838 | +117.5% |
| Income taxes | 67/77 | €5,319 | €10,338 | +€5,019 | +94.4% |
| Profit (loss) for the period | 9904 | €9,857 | €22,676 | +€12,819 | +130.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,857 | €22,676 | +€12,819 | +130.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.