IDM CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€5,290
down €5,290 (-11.1%), from €47,824 to €42,534
of which Land and buildings: -€3,702
- Current investments +€1,691
new in 2025: €1,691
- Receivables within one year +€1,412
up €1,412 (+54.2%), from €2,606 to €4,018
of which Trade receivables: +€2,003
- Profit (loss) carried forward -€2,210
down €2,210 (-6.8%), from -€32,347 to -€34,557
- Other debts +€566
up €566 (+0.8%), from €73,858 to €74,424
- Trade debts -€511
down €511 (-61.8%), from €827 to €316
- Gross operating margin +€8,777
up €8,777, from -€3,908 to €4,869
- Other operating charges -€1,364
down €1,364 (-60.5%), from €2,256 to €892
- Depreciation +€187
up €187 (+3.1%), from €6,000 to €6,187
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 | €50,540 | €48,243 | -€2,297 | -4.5% |
| Fixed assets | 21/28 | €47,824 | €42,534 | -€5,290 | -11.1% |
| Tangible fixed assets | 22/27 | €47,824 | €42,534 | -€5,290 | -11.1% |
| Land and buildings | 22 | €40,479 | €36,777 | -€3,702 | -9.1% |
| Plant, machinery and equipment | 23 | €1,342 | €1,336 | -€6 | -0.4% |
| Furniture and vehicles | 24 | €6,003 | €4,421 | -€1,582 | -26.4% |
| Current assets | 29/58 | €2,716 | €5,709 | +€2,993 | +110% |
| Amounts receivable within one year | 40/41 | €2,606 | €4,018 | +€1,412 | +54.2% |
| Trade receivables | 40 | €365 | €2,368 | +€2,003 | +549% |
| Other amounts receivable | 41 | €2,241 | €1,650 | -€591 | -26.4% |
| Current investments | 50/53 | - | €1,691 | +€1,691 | |
| Cash at bank and in hand | 54/58 | €110 | - | -€110 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €50,540 | €48,243 | -€2,297 | -4.5% |
| Equity | 10/15 | -€24,287 | -€26,497 | -€2,210 | -9.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,347 | -€34,557 | -€2,210 | -6.8% |
| Amounts payable | 17/49 | €74,827 | €74,740 | -€87 | -0.1% |
| Amounts payable within one year | 42/48 | €74,827 | €74,740 | -€87 | -0.1% |
| Trade debts | 44 | €827 | €316 | -€511 | -61.8% |
| Suppliers | 440/4 | €827 | €316 | -€511 | -61.8% |
| Taxes, remuneration and social security | 45 | €142 | - | -€142 | |
| Taxes | 450/3 | €142 | - | -€142 | |
| Other amounts payable | 47/48 | €73,858 | €74,424 | +€566 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €6,187 | +€187 | +3.1% |
| Other operating charges | 640/8 | €2,256 | €892 | -€1,364 | -60.5% |
| Gross operating margin | 9900 | -€3,908 | €4,869 | +€8,777 | |
| Operating profit (loss) | 9901 | -€12,164 | -€2,210 | +€9,954 | +81.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,164 | -€2,210 | +€9,954 | +81.8% |
| Profit (loss) for the period | 9904 | -€12,164 | -€2,210 | +€9,954 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,164 | -€2,210 | +€9,954 | +81.8% |
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 17 October 2026 via checked.be.