IDM ENGINEERING: 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 ENGINEERING
Largest movements
- Current investments -€350,000
no longer reported in 2025 (was €350,000)
- Cash +€42,002
up €42,002 (+1801.0%), from €2,332 to €44,335
mainly Current investments (+€350,000) and Other debts (+€16,173)
- Tangible fixed assets -€10,259
down €10,259 (-26.8%), from €38,254 to €27,995
- Receivables within one year +€5,894
up €5,894 (+8175.6%), from €72 to €5,966
of which Trade receivables: +€5,808
- Profit (loss) carried forward -€328,312
down €328,312 (-96.1%), from €341,537 to €13,225
- Other debts +€16,173
up €16,173 (+38.3%), from €42,242 to €58,415
- Depreciation -€10,789
down €10,789 (-51.3%), from €21,048 to €10,259
- Gross operating margin +€2,590
up €2,590 (+10.7%), from €24,259 to €26,849
- Taxes +€510
up €510 (+24.9%), from €2,046 to €2,556
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 | €390,658 | €78,295 | -€312,363 | -80.0% |
| Fixed assets | 21/28 | €38,254 | €27,995 | -€10,259 | -26.8% |
| Tangible fixed assets | 22/27 | €38,254 | €27,995 | -€10,259 | -26.8% |
| Furniture and vehicles | 24 | €38,254 | €27,995 | -€10,259 | -26.8% |
| Current assets | 29/58 | €352,404 | €50,300 | -€302,104 | -85.7% |
| Amounts receivable within one year | 40/41 | €72 | €5,966 | +€5,894 | +8175.6% |
| Trade receivables | 40 | - | €5,808 | +€5,808 | |
| Other amounts receivable | 41 | €72 | €158 | +€86 | +119.0% |
| Current investments | 50/53 | €350,000 | - | -€350,000 | |
| Cash at bank and in hand | 54/58 | €2,332 | €44,335 | +€42,002 | +1801.0% |
| Total equity and liabilities | 10/49 | €390,658 | €78,295 | -€312,363 | -80.0% |
| Equity | 10/15 | €344,037 | €15,725 | -€328,312 | -95.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €341,537 | €13,225 | -€328,312 | -96.1% |
| Amounts payable | 17/49 | €46,621 | €62,570 | +€15,949 | +34.2% |
| Amounts payable within one year | 42/48 | €45,198 | €62,570 | +€17,372 | +38.4% |
| Trade debts | 44 | €910 | €1,738 | +€828 | +91.0% |
| Suppliers | 440/4 | €910 | €1,738 | +€828 | +91.0% |
| Taxes, remuneration and social security | 45 | €2,046 | €2,418 | +€372 | +18.2% |
| Taxes | 450/3 | €2,046 | €2,418 | +€372 | +18.2% |
| Other amounts payable | 47/48 | €42,242 | €58,415 | +€16,173 | +38.3% |
| Accrued charges and deferred income | 492/3 | €1,423 | - | -€1,423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,048 | €10,259 | -€10,789 | -51.3% |
| Other operating charges | 640/8 | €966 | €777 | -€189 | -19.6% |
| Gross operating margin | 9900 | €24,259 | €26,849 | +€2,590 | +10.7% |
| Operating profit (loss) | 9901 | €2,246 | €15,814 | +€13,567 | +604.0% |
| Financial charges | 65/66B | €111 | €123 | +€13 | +11.4% |
| Recurring financial charges | 65 | €111 | €123 | +€13 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €2,136 | €15,690 | +€13,555 | +634.7% |
| Income taxes | 67/77 | €2,046 | €2,556 | +€510 | +24.9% |
| Profit (loss) for the period | 9904 | €90 | €13,135 | +€13,045 | +14510.5% |
| Profit (loss) for the period to be appropriated | 9905 | €90 | €13,135 | +€13,045 | +14510.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.