IDOCEMO: 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.
IDOCEMO
Largest movements
- Receivables within one year +€11,670
up €11,670 (+14.1%), from €82,525 to €94,195
of which Trade receivables: +€18,931
- Cash -€6,552
down €6,552 (-19.8%), from €33,123 to €26,571
mainly Receivables within one year (-€11,670) and Net result for the year (-€10,426)
- Financial fixed assets +€4,170
new in 2025: €4,170
- Tax, wage and social debts +€14,367
up €14,367 (+128.6%), from €11,168 to €25,536
of which Remuneration and social security: +€15,975
- Profit (loss) carried forward -€10,426
down €10,426 (-10.5%), from €98,981 to €88,556
- Trade debts +€4,267
up €4,267 (+87.3%), from €4,889 to €9,156
- Gross operating margin -€23,692
down €23,692, from €14,495 to -€9,197
- Financial income -€1,459
no longer reported in 2025 (was €1,459)
of which Non-recurring financial income: -€1,385
- Taxes -€469
no longer reported in 2025 (was €469)
- Financial charges -€415
down €415 (-69.7%), from €595 to €180
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 | €116,539 | €125,539 | +€9,000 | +7.7% |
| Fixed assets | 21/28 | €890 | €4,412 | +€3,521 | +395.5% |
| Tangible fixed assets | 22/27 | €890 | €242 | -€649 | -72.9% |
| Furniture and vehicles | 24 | €890 | €242 | -€649 | -72.9% |
| Financial fixed assets | 28 | - | €4,170 | +€4,170 | |
| Current assets | 29/58 | €115,648 | €121,127 | +€5,479 | +4.7% |
| Amounts receivable within one year | 40/41 | €82,525 | €94,195 | +€11,670 | +14.1% |
| Trade receivables | 40 | €68,694 | €87,624 | +€18,931 | +27.6% |
| Other amounts receivable | 41 | €13,831 | €6,571 | -€7,261 | -52.5% |
| Cash at bank and in hand | 54/58 | €33,123 | €26,571 | -€6,552 | -19.8% |
| Deferred charges and accrued income | 490/1 | - | €361 | +€361 | |
| Total equity and liabilities | 10/49 | €116,539 | €125,539 | +€9,000 | +7.7% |
| Equity | 10/15 | €100,481 | €90,056 | -€10,426 | -10.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,981 | €88,556 | -€10,426 | -10.5% |
| Amounts payable | 17/49 | €16,057 | €35,483 | +€19,426 | +121.0% |
| Amounts payable within one year | 42/48 | €16,057 | €35,483 | +€19,426 | +121.0% |
| Trade debts | 44 | €4,889 | €9,156 | +€4,267 | +87.3% |
| Suppliers | 440/4 | €4,889 | €9,156 | +€4,267 | +87.3% |
| Taxes, remuneration and social security | 45 | €11,168 | €25,536 | +€14,367 | +128.6% |
| Taxes | 450/3 | €11,146 | €9,539 | -€1,607 | -14.4% |
| Remuneration and social security | 454/9 | €22 | €15,997 | +€15,975 | +72087.4% |
| Other amounts payable | 47/48 | - | €791 | +€791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €649 | €649 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €14,495 | -€9,197 | -€23,692 | |
| Operating profit (loss) | 9901 | €13,459 | -€10,245 | -€23,704 | |
| Financial income | 75/76B | €1,459 | - | -€1,459 | |
| Recurring financial income | 75 | €74 | - | -€74 | |
| Non-recurring financial income | 76B | €1,385 | - | -€1,385 | |
| Financial charges | 65/66B | €595 | €180 | -€415 | -69.7% |
| Recurring financial charges | 65 | €595 | €180 | -€415 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €14,323 | -€10,426 | -€24,748 | |
| Income taxes | 67/77 | €469 | - | -€469 | |
| Profit (loss) for the period | 9904 | €13,853 | -€10,426 | -€24,279 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,853 | -€10,426 | -€24,279 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.