IDPUB: 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.
IDPUB
Largest movements
- Cash -€9,314
down €9,314 (-16.5%), from €56,418 to €47,104
mainly Other debts (-€8,137) and Investment in fixed assets (net) (-€7,324)
- Tangible fixed assets +€1,460
up €1,460 (+20.8%), from €7,035 to €8,495
of which Furniture and vehicles: +€2,306
- Receivables within one year +€1,269
up €1,269 (+7.3%), from €17,456 to €18,725
of which Other amounts receivable: +€4,102
- Other debts -€8,137
down €8,137 (-50.8%), from €16,013 to €7,876
- Trade debts +€6,654
up €6,654 (+2,709%), from €246 to €6,899
- Accrued charges and deferred income -€5,658
no longer reported in 2025 (was €5,658)
- Gross operating margin -€11,159
down €11,159 (-58.4%), from €19,114 to €7,955
- Depreciation +€1,621
up €1,621 (+38.2%), from €4,243 to €5,864
- Taxes -€997
down €997 (-52.6%), from €1,895 to €898
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 | €81,309 | €74,802 | -€6,507 | -8.0% |
| Fixed assets | 21/28 | €7,035 | €8,495 | +€1,460 | +20.8% |
| Tangible fixed assets | 22/27 | €7,035 | €8,495 | +€1,460 | +20.8% |
| Plant, machinery and equipment | 23 | €2,026 | €1,180 | -€846 | -41.7% |
| Furniture and vehicles | 24 | €5,009 | €7,315 | +€2,306 | +46.0% |
| Current assets | 29/58 | €74,274 | €66,307 | -€7,967 | -10.7% |
| Amounts receivable within one year | 40/41 | €17,456 | €18,725 | +€1,269 | +7.3% |
| Trade receivables | 40 | €14,353 | €11,519 | -€2,834 | -19.7% |
| Other amounts receivable | 41 | €3,104 | €7,206 | +€4,102 | +132% |
| Cash at bank and in hand | 54/58 | €56,418 | €47,104 | -€9,314 | -16.5% |
| Deferred charges and accrued income | 490/1 | €400 | €478 | +€78 | +19.5% |
| Total equity and liabilities | 10/49 | €81,309 | €74,802 | -€6,507 | -8.0% |
| Equity | 10/15 | €51,490 | €51,598 | +€108 | +0.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €47,350 | €47,350 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,350 | €22,350 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,320 | -€16,212 | +€108 | +0.7% |
| Amounts payable | 17/49 | €29,819 | €23,204 | -€6,615 | -22.2% |
| Amounts payable within one year | 42/48 | €24,161 | €23,204 | -€957 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €1,277 | €1,271 | -€6 | -0.5% |
| Trade debts | 44 | €246 | €6,899 | +€6,654 | +2,709% |
| Suppliers | 440/4 | €246 | €6,899 | +€6,654 | +2,709% |
| Taxes, remuneration and social security | 45 | €6,625 | €7,157 | +€532 | +8.0% |
| Taxes | 450/3 | €6,625 | €7,157 | +€532 | +8.0% |
| Other amounts payable | 47/48 | €16,013 | €7,876 | -€8,137 | -50.8% |
| Accrued charges and deferred income | 492/3 | €5,658 | - | -€5,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,243 | €5,864 | +€1,621 | +38.2% |
| Other operating charges | 640/8 | €766 | €694 | -€72 | -9.4% |
| Gross operating margin | 9900 | €19,114 | €7,955 | -€11,159 | -58.4% |
| Operating profit (loss) | 9901 | €14,104 | €1,397 | -€12,708 | -90.1% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €554 | €390 | -€163 | -29.5% |
| Recurring financial charges | 65 | €554 | €390 | -€163 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €13,556 | €1,006 | -€12,550 | -92.6% |
| Income taxes | 67/77 | €1,895 | €898 | -€997 | -52.6% |
| Profit (loss) for the period | 9904 | €11,662 | €108 | -€11,553 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,662 | €108 | -€11,553 | -99.1% |
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 14 October 2026 via checked.be.