IDRA: 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.
IDRA
Largest movements
- Receivables within one year +€73,216
up €73,216 (+166.3%), from €44,023 to €117,239
- Tangible fixed assets -€7,266
down €7,266 (-9.3%), from €78,223 to €70,958
of which Plant, machinery and equipment: -€4,175
- Cash -€3,942
down €3,942 (-100.0%), from €3,942 to €0
- Reserves +€35,282
up €35,282 (+71.0%), from €49,725 to €85,007
of which Distributable reserves: +€35,282
- Tax, wage and social debts +€25,472
up €25,472 (+439.5%), from €5,795 to €31,267
- Accrued charges and deferred income +€3,111
up €3,111 (+204.1%), from €1,525 to €4,636
- Other operating charges +€5,293
up €5,293 (+181.6%), from €2,916 to €8,209
- Taxes +€3,373
up €3,373 (+58.2%), from €5,795 to €9,168
- Gross operating margin +€2,782
up €2,782 (+8.2%), from €34,019 to €36,801
- Financial income +€2,583
new in 2025: €2,583
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,431 | €188,439 | +€62,007 | +49.0% |
| Fixed assets | 21/28 | €78,466 | €71,200 | -€7,266 | -9.3% |
| Tangible fixed assets | 22/27 | €78,223 | €70,958 | -€7,266 | -9.3% |
| Land and buildings | 22 | €62,586 | €59,495 | -€3,091 | -4.9% |
| Plant, machinery and equipment | 23 | €15,637 | €11,463 | -€4,175 | -26.7% |
| Financial fixed assets | 28 | €243 | €243 | = | 0.0% |
| Current assets | 29/58 | €47,966 | €117,239 | +€69,273 | +144.4% |
| Amounts receivable within one year | 40/41 | €44,023 | €117,239 | +€73,216 | +166.3% |
| Other amounts receivable | 41 | €44,023 | €117,239 | +€73,216 | +166.3% |
| Cash at bank and in hand | 54/58 | €3,942 | €0 | -€3,942 | -100.0% |
| Total equity and liabilities | 10/49 | €126,431 | €188,439 | +€62,007 | +49.0% |
| Equity | 10/15 | €117,254 | €152,536 | +€35,282 | +30.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €48,937 | €48,937 | = | 0.0% |
| Reserves | 13 | €49,725 | €85,007 | +€35,282 | +71.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €47,866 | €83,148 | +€35,282 | +73.7% |
| Amounts payable | 17/49 | €9,178 | €35,903 | +€26,726 | +291.2% |
| Amounts payable within one year | 42/48 | €7,653 | €31,267 | +€23,614 | +308.6% |
| Trade debts | 44 | €1,858 | - | -€1,858 | |
| Suppliers | 440/4 | €1,858 | - | -€1,858 | |
| Taxes, remuneration and social security | 45 | €5,795 | €31,267 | +€25,472 | +439.5% |
| Taxes | 450/3 | €5,795 | €31,267 | +€25,472 | +439.5% |
| Accrued charges and deferred income | 492/3 | €1,525 | €4,636 | +€3,111 | +204.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,633 | €3,633 | = | 0.0% |
| Other operating charges | 640/8 | €2,916 | €8,209 | +€5,293 | +181.6% |
| Gross operating margin | 9900 | €34,019 | €36,801 | +€2,782 | +8.2% |
| Operating profit (loss) | 9901 | €27,471 | €24,959 | -€2,512 | -9.1% |
| Financial income | 75/76B | - | €2,583 | +€2,583 | |
| Recurring financial income | 75 | - | €2,583 | +€2,583 | |
| Financial charges | 65/66B | €110 | €89 | -€21 | -18.8% |
| Recurring financial charges | 65 | €110 | €89 | -€21 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €27,361 | €27,453 | +€93 | +0.3% |
| Income taxes | 67/77 | €5,795 | €9,168 | +€3,373 | +58.2% |
| Profit (loss) for the period | 9904 | €21,565 | €18,285 | -€3,280 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,565 | €18,285 | -€3,280 | -15.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.