IDP & CO: 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.
What changed
IDP & CO
NACE 70.200, Business and other management consultancy
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€31,871
2025 · €2.1m-€2.1m
Equity
€5.5m
2025 · €5.4m+€31,871
Cash
€119,576
2025 · €56,997+€62,579
Balance sheet total
€7.7m
2025 · €7.6m+€170,747
Largest movements
Assets
- Receivables within one year +€105,414
up €105,414 (+139,234%), from €76 to €105,490
of which Trade receivables: +€105,490
Equity and liabilities
- Trade debts +€97,828
up €97,828 (+22,427%), from €436 to €98,264
Income statement
- Financial income -€2.2m
no longer reported in 2026 (was €2.2m)
- Financial charges -€222,242
down €222,242 (-88.2%), from €252,036 to €29,794
- Gross operating margin -€124,851
down €124,851 (-66.5%), from €187,634 to €62,783
From the 2025 result to the 2026 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.
Result 2025
€2.1m
Gross operating margin
-€124,851
Other operating charges
+€8
Financial income
-€2.2m
Financial charges
+€222,242
Result 2026
€31,871
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€96,794
Investment
-€1,486
Financing
-€32,728
Cash 2025
€56,997
From operations (derived)
+€96,794
Net result for the year
+€31,871
Receivables within one year
-€105,414
Deferred charges and accrued income
-€1,267
Trade debts
+€97,828
Tax, wage and social debts
+€10,037
Other debts
+€1,486
Accrued charges and deferred income
+€62,252
Investment (derived)
-€1,486
Investment in fixed assets (net)
-€1,486
Financing
-€32,728
Short-term financial debts
-€32,728
Cash 2026
€119,576
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,557,072 | €7,727,819 | +€170,747 | +2.3% |
| Fixed assets | 21/28 | €7,499,999 | €7,501,485 | +€1,486 | 0.0% |
| Financial fixed assets | 28 | €7,499,999 | €7,501,485 | +€1,486 | 0.0% |
| Current assets | 29/58 | €57,073 | €226,333 | +€169,261 | +297% |
| Amounts receivable within one year | 40/41 | €76 | €105,490 | +€105,414 | +139,234% |
| Trade receivables | 40 | - | €105,490 | +€105,490 | |
| Other amounts receivable | 41 | €76 | - | -€76 | |
| Cash at bank and in hand | 54/58 | €56,997 | €119,576 | +€62,579 | +110% |
| Deferred charges and accrued income | 490/1 | - | €1,267 | +€1,267 | |
| Total equity and liabilities | 10/49 | €7,557,072 | €7,727,819 | +€170,747 | +2.3% |
| Equity | 10/15 | €5,439,399 | €5,471,271 | +€31,871 | +0.6% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,339,399 | €4,371,271 | +€31,871 | +0.7% |
| Amounts payable | 17/49 | €2,117,673 | €2,256,548 | +€138,876 | +6.6% |
| Amounts payable within one year | 42/48 | €2,117,673 | €2,194,296 | +€76,623 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €2,107,804 | €2,075,076 | -€32,728 | -1.6% |
| Other loans | 439 | €2,107,804 | €2,075,076 | -€32,728 | -1.6% |
| Trade debts | 44 | €436 | €98,264 | +€97,828 | +22,427% |
| Suppliers | 440/4 | €436 | €98,264 | +€97,828 | +22,427% |
| Taxes, remuneration and social security | 45 | €9,433 | €19,470 | +€10,037 | +106% |
| Taxes | 450/3 | €9,433 | €19,470 | +€10,037 | +106% |
| Other amounts payable | 47/48 | - | €1,486 | +€1,486 | |
| Accrued charges and deferred income | 492/3 | - | €62,252 | +€62,252 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €1,127 | €1,118 | -€8 | -0.7% |
| Gross operating margin | 9900 | €187,634 | €62,783 | -€124,851 | -66.5% |
| Operating profit (loss) | 9901 | €186,508 | €61,665 | -€124,843 | -66.9% |
| Financial income | 75/76B | €2,198,900 | - | -€2.2m | |
| Recurring financial income | 75 | €2,198,900 | - | -€2.2m | |
| Financial charges | 65/66B | €252,036 | €29,794 | -€222,242 | -88.2% |
| Recurring financial charges | 65 | €252,036 | €29,794 | -€222,242 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | €2,133,372 | €31,871 | -€2.1m | -98.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €2,133,372 | €31,871 | -€2.1m | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,133,372 | €31,871 | -€2.1m | -98.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.