IDS: 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.
IDS
Largest movements
- Cash +€2,097
up €2,097 (+39.7%), from €5,288 to €7,386
mainly Net result for the year (+€6,192) and Depreciation (+€631)
- Deferred charges and accrued income +€545
up €545 (+62.6%), from €870 to €1,415
- Tangible fixed assets -€204
down €204 (-10.0%), from €2,040 to €1,836
of which Land and buildings: -€471
- Profit (loss) carried forward +€6,192
up €6,192 (+23.3%), from -€26,553 to -€20,361
- Other debts -€3,278
down €3,278 (-27.3%), from €12,028 to €8,750
- Trade debts -€485
down €485 (-63.8%), from €761 to €276
- Gross operating margin +€2,466
up €2,466 (+27.4%), from €9,015 to €11,481
- Taxes +€1,193
up €1,193 (+50.2%), from €2,375 to €3,568
- Financial charges -€285
down €285 (-58.3%), from €489 to €204
- Depreciation +€163
up €163 (+34.9%), from €468 to €631
- Other operating charges -€129
down €129 (-22.5%), from €575 to €445
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 | €9,124 | €11,522 | +€2,398 | +26.3% |
| Fixed assets | 21/28 | €2,040 | €1,836 | -€204 | -10.0% |
| Tangible fixed assets | 22/27 | €2,040 | €1,836 | -€204 | -10.0% |
| Land and buildings | 22 | €471 | €0 | -€471 | -100.0% |
| Plant, machinery and equipment | 23 | €1,570 | €1,836 | +€267 | +17.0% |
| Current assets | 29/58 | €7,084 | €9,686 | +€2,602 | +36.7% |
| Amounts receivable within one year | 40/41 | €925 | €885 | -€40 | -4.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €925 | €885 | -€40 | -4.3% |
| Cash at bank and in hand | 54/58 | €5,288 | €7,386 | +€2,097 | +39.7% |
| Deferred charges and accrued income | 490/1 | €870 | €1,415 | +€545 | +62.6% |
| Total equity and liabilities | 10/49 | €9,124 | €11,522 | +€2,398 | +26.3% |
| Equity | 10/15 | -€5,963 | €229 | +€6,192 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €590 | €590 | = | 0.0% |
| Distributable reserves | 133 | €590 | €590 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,553 | -€20,361 | +€6,192 | +23.3% |
| Amounts payable | 17/49 | €15,087 | €11,293 | -€3,794 | -25.1% |
| Amounts payable within one year | 42/48 | €15,087 | €11,293 | -€3,794 | -25.1% |
| Trade debts | 44 | €761 | €276 | -€485 | -63.8% |
| Suppliers | 440/4 | €761 | €276 | -€485 | -63.8% |
| Taxes, remuneration and social security | 45 | €2,298 | €2,267 | -€31 | -1.4% |
| Taxes | 450/3 | €2,298 | €2,267 | -€31 | -1.4% |
| Other amounts payable | 47/48 | €12,028 | €8,750 | -€3,278 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | €631 | +€163 | +34.9% |
| Other operating charges | 640/8 | €575 | €445 | -€129 | -22.5% |
| Non-recurring operating charges | 66A | - | €471 | +€471 | |
| Gross operating margin | 9900 | €9,015 | €11,481 | +€2,466 | +27.4% |
| Operating profit (loss) | 9901 | €7,973 | €9,934 | +€1,962 | +24.6% |
| Financial income | 75/76B | €8 | €30 | +€22 | +272.9% |
| Recurring financial income | 75 | €8 | €30 | +€22 | +272.9% |
| Financial charges | 65/66B | €489 | €204 | -€285 | -58.3% |
| Recurring financial charges | 65 | €489 | €204 | -€285 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €7,491 | €9,760 | +€2,269 | +30.3% |
| Income taxes | 67/77 | €2,375 | €3,568 | +€1,193 | +50.2% |
| Profit (loss) for the period | 9904 | €5,117 | €6,192 | +€1,076 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,117 | €6,192 | +€1,076 | +21.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.