IDR CONSULTING: 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.
IDR CONSULTING
Largest movements
- Tangible fixed assets +€31,755
up €31,755 (+1,143%), from €2,779 to €34,534
- Cash -€8,526
down €8,526 (-8.4%), from €101,611 to €93,085
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€38,489)
- Receivables within one year +€5,835
up €5,835 (+40.0%), from €14,586 to €20,421
of which Other amounts receivable: +€2,951
- Other debts +€100,000
new in 2025: €100,000
- Reserves -€57,000
down €57,000 (-62.6%), from €91,000 to €34,000
- Tax, wage and social debts -€12,874
down €12,874 (-60.6%), from €21,249 to €8,375
- Gross operating margin -€23,059
down €23,059 (-26.9%), from €85,592 to €62,533
- Depreciation +€5,218
up €5,218 (+344%), from €1,515 to €6,734
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 | €118,976 | €148,678 | +€29,702 | +25.0% |
| Fixed assets | 21/28 | €2,779 | €34,534 | +€31,755 | +1,143% |
| Tangible fixed assets | 22/27 | €2,779 | €34,534 | +€31,755 | +1,143% |
| Furniture and vehicles | 24 | €2,779 | €34,534 | +€31,755 | +1,143% |
| Current assets | 29/58 | €116,197 | €114,144 | -€2,053 | -1.8% |
| Amounts receivable within one year | 40/41 | €14,586 | €20,421 | +€5,835 | +40.0% |
| Trade receivables | 40 | €10,880 | €13,764 | +€2,883 | +26.5% |
| Other amounts receivable | 41 | €3,706 | €6,657 | +€2,951 | +79.6% |
| Cash at bank and in hand | 54/58 | €101,611 | €93,085 | -€8,526 | -8.4% |
| Deferred charges and accrued income | 490/1 | - | €638 | +€638 | |
| Total equity and liabilities | 10/49 | €118,976 | €148,678 | +€29,702 | +25.0% |
| Equity | 10/15 | €96,838 | €40,254 | -€56,584 | -58.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €91,000 | €34,000 | -€57,000 | -62.6% |
| Distributable reserves | 133 | €91,000 | €34,000 | -€57,000 | -62.6% |
| Profit (loss) carried forward | 14 | €838 | €1,254 | +€416 | +49.7% |
| Amounts payable | 17/49 | €22,138 | €108,424 | +€86,286 | +390% |
| Amounts payable within one year | 42/48 | €22,138 | €108,424 | +€86,286 | +390% |
| Trade debts | 44 | €889 | €49 | -€840 | -94.5% |
| Suppliers | 440/4 | €889 | €49 | -€840 | -94.5% |
| Taxes, remuneration and social security | 45 | €21,249 | €8,375 | -€12,874 | -60.6% |
| Taxes | 450/3 | €21,249 | €8,375 | -€12,874 | -60.6% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,515 | €6,734 | +€5,218 | +344% |
| Other operating charges | 640/8 | €843 | €907 | +€63 | +7.5% |
| Non-recurring operating charges | 66A | €22,500 | - | -€22,500 | |
| Gross operating margin | 9900 | €85,592 | €62,533 | -€23,059 | -26.9% |
| Operating profit (loss) | 9901 | €60,733 | €54,893 | -€5,840 | -9.6% |
| Financial income | 75/76B | €368 | €819 | +€451 | +123% |
| Recurring financial income | 75 | €368 | €819 | +€451 | +123% |
| Financial charges | 65/66B | €314 | €450 | +€136 | +43.3% |
| Recurring financial charges | 65 | €314 | €450 | +€136 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €60,787 | €55,262 | -€5,525 | -9.1% |
| Income taxes | 67/77 | €12,538 | €11,845 | -€692 | -5.5% |
| Profit (loss) for the period | 9904 | €48,249 | €43,416 | -€4,833 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,249 | €43,416 | -€4,833 | -10.0% |
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 21 October 2026 via checked.be.