Idris & Adam: 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.
Idris & Adam
Largest movements
- Receivables within one year -€16,931
down €16,931 (-43.6%), from €38,863 to €21,932
of which Trade receivables: -€15,344
- Stocks and contracts +€5,869
up €5,869 (+36.3%), from €16,152 to €22,021
- Cash +€5,821
up €5,821 (+83.2%), from €6,993 to €12,815
mainly Receivables within one year (+€16,931) and Net result for the year (+€9,373)
- Deferred charges and accrued income +€2,811
new in 2025: €2,811
- Tangible fixed assets +€1,466
up €1,466 (+32.5%), from €4,516 to €5,982
of which Plant, machinery and equipment: +€1,749
- Profit (loss) carried forward +€9,373
up €9,373 (+28.6%), from -€32,762 to -€23,389
- Debts after one year -€9,068
down €9,068 (-35.1%), from €25,841 to €16,773
- Other debts +€9,010
new in 2025: €9,010
- Trade debts -€8,476
down €8,476 (-48.4%), from €17,528 to €9,052
- Tax, wage and social debts -€2,102
down €2,102 (-32.9%), from €6,391 to €4,289
- Gross operating margin -€9,038
down €9,038 (-31.1%), from €29,075 to €20,037
- Staff costs -€6,940
no longer reported in 2025 (was €6,940)
- Financial charges -€6,664
down €6,664 (-63.8%), from €10,450 to €3,786
- Depreciation +€915
up €915 (+47.1%), from €1,945 to €2,860
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.
Cash bridge derived
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 | €66,524 | €65,561 | -€963 | -1.4% |
| Fixed assets | 21/28 | €4,516 | €5,982 | +€1,466 | +32.5% |
| Tangible fixed assets | 22/27 | €4,516 | €5,982 | +€1,466 | +32.5% |
| Plant, machinery and equipment | 23 | €3,401 | €5,150 | +€1,749 | +51.4% |
| Furniture and vehicles | 24 | €1,115 | €832 | -€283 | -25.4% |
| Current assets | 29/58 | €62,008 | €59,579 | -€2,429 | -3.9% |
| Stocks and contracts in progress | 3 | €16,152 | €22,021 | +€5,869 | +36.3% |
| Stocks | 30/36 | €16,152 | €22,021 | +€5,869 | +36.3% |
| Amounts receivable within one year | 40/41 | €38,863 | €21,932 | -€16,931 | -43.6% |
| Trade receivables | 40 | €21,162 | €5,817 | -€15,344 | -72.5% |
| Other amounts receivable | 41 | €17,701 | €16,115 | -€1,586 | -9.0% |
| Cash at bank and in hand | 54/58 | €6,993 | €12,815 | +€5,821 | +83.2% |
| Deferred charges and accrued income | 490/1 | - | €2,811 | +€2,811 | |
| Total equity and liabilities | 10/49 | €66,524 | €65,561 | -€963 | -1.4% |
| Equity | 10/15 | €7,238 | €16,611 | +€9,373 | +129.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,762 | -€23,389 | +€9,373 | +28.6% |
| Amounts payable | 17/49 | €59,286 | €48,951 | -€10,336 | -17.4% |
| Amounts payable after more than one year | 17 | €25,841 | €16,773 | -€9,068 | -35.1% |
| Financial debts | 170/4 | €25,841 | €16,773 | -€9,068 | -35.1% |
| Amounts payable within one year | 42/48 | €32,910 | €31,643 | -€1,268 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €8,212 | €9,068 | +€856 | +10.4% |
| Trade debts | 44 | €17,528 | €9,052 | -€8,476 | -48.4% |
| Suppliers | 440/4 | €17,528 | €9,052 | -€8,476 | -48.4% |
| Advances received on contracts in progress | 46 | €780 | €224 | -€556 | -71.3% |
| Taxes, remuneration and social security | 45 | €6,391 | €4,289 | -€2,102 | -32.9% |
| Taxes | 450/3 | €6,391 | €4,289 | -€2,102 | -32.9% |
| Other amounts payable | 47/48 | - | €9,010 | +€9,010 | |
| Accrued charges and deferred income | 492/3 | €535 | €535 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €6,940 | - | -€6,940 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,945 | €2,860 | +€915 | +47.1% |
| Other operating charges | 640/8 | €3,971 | €4,028 | +€57 | +1.4% |
| Gross operating margin | 9900 | €29,075 | €20,037 | -€9,038 | -31.1% |
| Operating profit (loss) | 9901 | €16,220 | €13,149 | -€3,070 | -18.9% |
| Financial income | 75/76B | €199 | €9 | -€190 | -95.6% |
| Recurring financial income | 75 | €199 | €9 | -€190 | -95.6% |
| Financial charges | 65/66B | €10,450 | €3,786 | -€6,664 | -63.8% |
| Recurring financial charges | 65 | €10,450 | €3,786 | -€6,664 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | €5,969 | €9,373 | +€3,404 | +57.0% |
| Profit (loss) for the period | 9904 | €5,969 | €9,373 | +€3,404 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,969 | €9,373 | +€3,404 | +57.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.