IDNA: 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.
IDNA
Largest movements
- Tangible fixed assets -€17,393
down €17,393 (-16.2%), from €107,499 to €90,106
of which Other tangible fixed assets: -€18,448
- Cash +€8,853
up €8,853 (+17.8%), from €49,872 to €58,725
mainly Depreciation (+€33,090) and Net result for the year (+€28,183)
- Receivables within one year -€6,571
down €6,571 (-33.6%), from €19,579 to €13,007
of which Trade receivables: -€7,418
- Debts after one year -€36,600
down €36,600 (-59.1%), from €61,951 to €25,351
- Reserves +€28,000
up €28,000 (+19.4%), from €143,980 to €171,980
of which Distributable reserves: +€28,000
- Tax, wage and social debts -€12,413
down €12,413 (-75.6%), from €16,430 to €4,017
- Trade debts +€4,840
up €4,840 (+237%), from €2,041 to €6,881
- Taxes +€6,798
up €6,798 (+126%), from €5,376 to €12,174
- Gross operating margin +€5,289
up €5,289 (+7.2%), from €73,138 to €78,427
- Financial income +€1,169
up €1,169 (+498%), from €235 to €1,404
- Depreciation +€1,109
up €1,109 (+3.5%), from €31,981 to €33,090
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 | €231,783 | €217,108 | -€14,675 | -6.3% |
| Fixed assets | 21/28 | €108,211 | €90,489 | -€17,722 | -16.4% |
| Intangible fixed assets | 21 | €411 | €82 | -€329 | -80.0% |
| Tangible fixed assets | 22/27 | €107,499 | €90,106 | -€17,393 | -16.2% |
| Plant, machinery and equipment | 23 | €575 | €1,591 | +€1,016 | +177% |
| Furniture and vehicles | 24 | €4,151 | €4,191 | +€39 | +1.0% |
| Other tangible fixed assets | 26 | €102,773 | €84,325 | -€18,448 | -18.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €123,573 | €126,619 | +€3,046 | +2.5% |
| Amounts receivable within one year | 40/41 | €19,579 | €13,007 | -€6,571 | -33.6% |
| Trade receivables | 40 | €19,215 | €11,798 | -€7,418 | -38.6% |
| Other amounts receivable | 41 | €363 | €1,210 | +€846 | +233% |
| Current investments | 50/53 | €50,000 | €50,540 | +€540 | +1.1% |
| Cash at bank and in hand | 54/58 | €49,872 | €58,725 | +€8,853 | +17.8% |
| Deferred charges and accrued income | 490/1 | €4,122 | €4,347 | +€225 | +5.4% |
| Total equity and liabilities | 10/49 | €231,783 | €217,108 | -€14,675 | -6.3% |
| Equity | 10/15 | €113,540 | €141,723 | +€28,183 | +24.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €143,980 | €171,980 | +€28,000 | +19.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,351 | €6,351 | = | 0.0% |
| Distributable reserves | 133 | €135,769 | €163,769 | +€28,000 | +20.6% |
| Profit (loss) carried forward | 14 | -€36,640 | -€36,458 | +€183 | +0.5% |
| Amounts payable | 17/49 | €118,243 | €75,385 | -€42,858 | -36.2% |
| Amounts payable after more than one year | 17 | €61,951 | €25,351 | -€36,600 | -59.1% |
| Financial debts | 170/4 | €61,951 | €25,351 | -€36,600 | -59.1% |
| Amounts payable within one year | 42/48 | €56,293 | €50,034 | -€6,258 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €35,402 | €36,717 | +€1,315 | +3.7% |
| Trade debts | 44 | €2,041 | €6,881 | +€4,840 | +237% |
| Suppliers | 440/4 | €2,041 | €6,881 | +€4,840 | +237% |
| Taxes, remuneration and social security | 45 | €16,430 | €4,017 | -€12,413 | -75.6% |
| Taxes | 450/3 | €16,430 | €4,017 | -€12,413 | -75.6% |
| Other amounts payable | 47/48 | €2,420 | €2,420 | = | 0.0% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,981 | €33,090 | +€1,109 | +3.5% |
| Other operating charges | 640/8 | €3,355 | €3,161 | -€194 | -5.8% |
| Gross operating margin | 9900 | €73,138 | €78,427 | +€5,289 | +7.2% |
| Operating profit (loss) | 9901 | €37,802 | €42,176 | +€4,374 | +11.6% |
| Financial income | 75/76B | €235 | €1,404 | +€1,169 | +498% |
| Recurring financial income | 75 | €235 | €1,404 | +€1,169 | +498% |
| Financial charges | 65/66B | €3,960 | €3,223 | -€737 | -18.6% |
| Recurring financial charges | 65 | €3,960 | €3,223 | -€737 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €34,076 | €40,357 | +€6,281 | +18.4% |
| Income taxes | 67/77 | €5,376 | €12,174 | +€6,798 | +126% |
| Profit (loss) for the period | 9904 | €28,700 | €28,183 | -€518 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,700 | €28,183 | -€518 | -1.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.