IDP Assist: 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.
IDP Assist
Largest movements
- Tangible fixed assets +€228,358
up €228,358 (+86.4%), from €264,249 to €492,606
of which Land and buildings: +€244,793
- Debts after one year +€223,134
up €223,134 (+147%), from €152,309 to €375,443
of which Financial debts: +€223,134
- Tax, wage and social debts -€19,945
down €19,945 (-65.2%), from €30,578 to €10,632
- Current portion of long-term debt +€19,043
up €19,043 (+183%), from €10,401 to €29,444
- Other debts +€15,222
up €15,222 (+303%), from €5,026 to €20,248
- Accrued charges and deferred income -€11,855
down €11,855 (-63.3%), from €18,736 to €6,882
- Gross operating margin +€17,681
up €17,681 (+46.4%), from €38,091 to €55,771
- Depreciation +€10,441
up €10,441 (+33.1%), from €31,535 to €41,975
- Financial charges +€8,938
up €8,938 (+924%), from €967 to €9,906
- Other operating charges -€2,696
down €2,696 (-71.8%), from €3,755 to €1,059
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 | €375,330 | €603,769 | +€228,439 | +60.9% |
| Fixed assets | 21/28 | €264,702 | €492,866 | +€228,164 | +86.2% |
| Intangible fixed assets | 21 | €193 | €0 | -€193 | -100% |
| Tangible fixed assets | 22/27 | €264,249 | €492,606 | +€228,358 | +86.4% |
| Land and buildings | 22 | €199,859 | €444,651 | +€244,793 | +122% |
| Plant, machinery and equipment | 23 | €1,575 | €1,095 | -€480 | -30.5% |
| Furniture and vehicles | 24 | €37,502 | €26,997 | -€10,505 | -28.0% |
| Other tangible fixed assets | 26 | €25,313 | €19,864 | -€5,449 | -21.5% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €110,628 | €110,903 | +€275 | +0.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €6,523 | €5,557 | -€966 | -14.8% |
| Trade receivables | 40 | €6,236 | €5,157 | -€1,079 | -17.3% |
| Other amounts receivable | 41 | €287 | €400 | +€113 | +39.5% |
| Cash at bank and in hand | 54/58 | €100,154 | €101,060 | +€906 | +0.9% |
| Deferred charges and accrued income | 490/1 | €3,951 | €4,286 | +€335 | +8.5% |
| Total equity and liabilities | 10/49 | €375,330 | €603,769 | +€228,439 | +60.9% |
| Equity | 10/15 | €157,031 | €158,277 | +€1,246 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,431 | €139,677 | +€1,246 | +0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €136,571 | €137,817 | +€1,246 | +0.9% |
| Amounts payable | 17/49 | €218,299 | €445,493 | +€227,194 | +104% |
| Amounts payable after more than one year | 17 | €152,309 | €375,443 | +€223,134 | +147% |
| Financial debts | 170/4 | €92,309 | €315,443 | +€223,134 | +242% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €47,254 | €63,168 | +€15,915 | +33.7% |
| Current portion of amounts payable after more than one year | 42 | €10,401 | €29,444 | +€19,043 | +183% |
| Trade debts | 44 | €1,249 | €2,843 | +€1,594 | +128% |
| Suppliers | 440/4 | €1,249 | €2,843 | +€1,594 | +128% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €30,578 | €10,632 | -€19,945 | -65.2% |
| Taxes | 450/3 | €30,578 | €10,632 | -€19,945 | -65.2% |
| Other amounts payable | 47/48 | €5,026 | €20,248 | +€15,222 | +303% |
| Accrued charges and deferred income | 492/3 | €18,736 | €6,882 | -€11,855 | -63.3% |
| Non-recurring operating income | 76A | €12,397 | €0 | -€12,397 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,535 | €41,975 | +€10,441 | +33.1% |
| Other operating charges | 640/8 | €3,755 | €1,059 | -€2,696 | -71.8% |
| Gross operating margin | 9900 | €38,091 | €55,771 | +€17,681 | +46.4% |
| Operating profit (loss) | 9901 | €2,801 | €12,737 | +€9,936 | +355% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €967 | €9,906 | +€8,938 | +924% |
| Recurring financial charges | 65 | €967 | €9,906 | +€8,938 | +924% |
| Profit (loss) for the period before taxes | 9903 | €1,834 | €2,832 | +€998 | +54.4% |
| Income taxes | 67/77 | €1,529 | €1,586 | +€57 | +3.7% |
| Profit (loss) for the period | 9904 | €304 | €1,246 | +€941 | +309% |
| Profit (loss) for the period to be appropriated | 9905 | €304 | €1,246 | +€941 | +309% |
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 28 October 2026 via checked.be.