IDRIS: 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.
IDRIS
Largest movements
- Tangible fixed assets +€20,756
new in 2023: €20,756
- Cash -€11,158
down €11,158 (-18.6%), from €59,839 to €48,681
mainly Investment in fixed assets (net) (-€24,383) and Trade debts (-€1,794)
- Profit (loss) carried forward +€8,853
up €8,853 (+16.0%), from €55,339 to €64,193
- Trade debts -€1,794
no longer reported in 2023 (was €1,794)
- Other debts +€1,694
up €1,694 (+5062.4%), from €33 to €1,727
- Tax, wage and social debts +€1,433
new in 2023: €1,433
- Gross operating margin +€8,291
up €8,291 (+62.8%), from €13,195 to €21,486
- Taxes +€5,361
new in 2023: €5,361
- Depreciation +€2,638
up €2,638 (+266.8%), from €989 to €3,627
- Staff costs +€1,680
new in 2023: €1,680
- Other operating charges +€1,497
up €1,497 (+346.9%), from €432 to €1,929
From the 2022 result to the 2023 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
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,567 | €82,752 | +€10,185 | +14.0% |
| Fixed assets | 21/28 | - | €20,756 | +€20,756 | |
| Tangible fixed assets | 22/27 | - | €20,756 | +€20,756 | |
| Furniture and vehicles | 24 | - | €20,756 | +€20,756 | |
| Current assets | 29/58 | €72,567 | €61,996 | -€10,571 | -14.6% |
| Amounts receivable within one year | 40/41 | €12,728 | €13,315 | +€587 | +4.6% |
| Trade receivables | 40 | €2,014 | €3,678 | +€1,664 | +82.6% |
| Other amounts receivable | 41 | €10,714 | €9,636 | -€1,077 | -10.1% |
| Cash at bank and in hand | 54/58 | €59,839 | €48,681 | -€11,158 | -18.6% |
| Total equity and liabilities | 10/49 | €72,567 | €82,752 | +€10,185 | +14.0% |
| Equity | 10/15 | €70,739 | €79,592 | +€8,853 | +12.5% |
| Contributions | 10/11 | €13,800 | €13,800 | = | 0.0% |
| Reserves | 13 | €1,600 | €1,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,600 | €1,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,339 | €64,193 | +€8,853 | +16.0% |
| Amounts payable | 17/49 | €1,828 | €3,160 | +€1,332 | +72.9% |
| Amounts payable within one year | 42/48 | €1,828 | €3,160 | +€1,332 | +72.9% |
| Trade debts | 44 | €1,794 | - | -€1,794 | |
| Suppliers | 440/4 | €1,794 | - | -€1,794 | |
| Taxes, remuneration and social security | 45 | - | €1,433 | +€1,433 | |
| Taxes | 450/3 | - | €1,433 | +€1,433 | |
| Other amounts payable | 47/48 | €33 | €1,727 | +€1,694 | +5062.4% |
| Remuneration, social security and pensions | 62 | - | €1,680 | +€1,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €989 | €3,627 | +€2,638 | +266.8% |
| Other operating charges | 640/8 | €432 | €1,929 | +€1,497 | +346.9% |
| Gross operating margin | 9900 | €13,195 | €21,486 | +€8,291 | +62.8% |
| Operating profit (loss) | 9901 | €11,774 | €14,251 | +€2,476 | +21.0% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €51 | €46 | -€5 | -10.6% |
| Recurring financial charges | 65 | €51 | €46 | -€5 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €11,723 | €14,214 | +€2,491 | +21.2% |
| Income taxes | 67/77 | - | €5,361 | +€5,361 | |
| Profit (loss) for the period | 9904 | €11,723 | €8,853 | -€2,870 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,723 | €8,853 | -€2,870 | -24.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.