IDSB: 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.
IDSB
Largest movements
- Cash +€76,482
up €76,482 (+750.3%), from €10,194 to €86,676
mainly Net result for the year (+€52,500) and Receivables within one year (+€15,071)
- Receivables within one year -€15,071
down €15,071 (-21.3%), from €70,893 to €55,822
of which Trade receivables: -€10,185
- Tangible fixed assets -€3,064
down €3,064 (-31.4%), from €9,755 to €6,691
of which Furniture and vehicles: -€1,585
- Reserves +€52,500
up €52,500 (+87.1%), from €60,243 to €112,742
- Other debts +€4,465
up €4,465 (+136.3%), from €3,276 to €7,741
- Tax, wage and social debts +€2,706
up €2,706 (+18.0%), from €15,057 to €17,763
- Trade debts -€2,187
down €2,187 (-25.8%), from €8,480 to €6,293
- Financial income +€10,883
up €10,883 (+13846.5%), from €79 to €10,962
of which Non-recurring financial income: +€10,860
- Gross operating margin -€7,409
down €7,409 (-8.8%), from €84,356 to €76,947
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 | €94,821 | €151,805 | +€56,984 | +60.1% |
| Fixed assets | 21/28 | €9,755 | €6,691 | -€3,064 | -31.4% |
| Tangible fixed assets | 22/27 | €9,755 | €6,691 | -€3,064 | -31.4% |
| Furniture and vehicles | 24 | €4,129 | €2,545 | -€1,585 | -38.4% |
| Other tangible fixed assets | 26 | €5,626 | €4,147 | -€1,479 | -26.3% |
| Current assets | 29/58 | €85,066 | €145,114 | +€60,048 | +70.6% |
| Amounts receivable within one year | 40/41 | €70,893 | €55,822 | -€15,071 | -21.3% |
| Trade receivables | 40 | €66,007 | €55,822 | -€10,185 | -15.4% |
| Other amounts receivable | 41 | €4,886 | - | -€4,886 | |
| Cash at bank and in hand | 54/58 | €10,194 | €86,676 | +€76,482 | +750.3% |
| Deferred charges and accrued income | 490/1 | €3,979 | €2,616 | -€1,363 | -34.2% |
| Total equity and liabilities | 10/49 | €94,821 | €151,805 | +€56,984 | +60.1% |
| Equity | 10/15 | €66,443 | €118,942 | +€52,500 | +79.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,243 | €112,742 | +€52,500 | +87.1% |
| Distributable reserves | 133 | €60,243 | €112,742 | +€52,500 | +87.1% |
| Amounts payable | 17/49 | €28,378 | €32,863 | +€4,485 | +15.8% |
| Amounts payable within one year | 42/48 | €26,813 | €31,796 | +€4,983 | +18.6% |
| Trade debts | 44 | €8,480 | €6,293 | -€2,187 | -25.8% |
| Suppliers | 440/4 | €8,480 | €6,293 | -€2,187 | -25.8% |
| Taxes, remuneration and social security | 45 | €15,057 | €17,763 | +€2,706 | +18.0% |
| Taxes | 450/3 | €15,057 | €17,763 | +€2,706 | +18.0% |
| Other amounts payable | 47/48 | €3,276 | €7,741 | +€4,465 | +136.3% |
| Accrued charges and deferred income | 492/3 | €1,566 | €1,067 | -€499 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,409 | €3,499 | +€90 | +2.6% |
| Other operating charges | 640/8 | €2,003 | €2,163 | +€161 | +8.0% |
| Gross operating margin | 9900 | €84,356 | €76,947 | -€7,409 | -8.8% |
| Operating profit (loss) | 9901 | €78,945 | €71,285 | -€7,660 | -9.7% |
| Financial income | 75/76B | €79 | €10,962 | +€10,883 | +13846.5% |
| Recurring financial income | 75 | €79 | €102 | +€24 | +30.0% |
| Non-recurring financial income | 76B | - | €10,860 | +€10,860 | |
| Financial charges | 65/66B | €5,237 | €5,904 | +€666 | +12.7% |
| Recurring financial charges | 65 | €5,237 | €5,904 | +€666 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €73,786 | €76,343 | +€2,557 | +3.5% |
| Income taxes | 67/77 | €24,121 | €23,843 | -€278 | -1.2% |
| Profit (loss) for the period | 9904 | €49,665 | €52,500 | +€2,835 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,665 | €52,500 | +€2,835 | +5.7% |
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 28 September 2026 via checked.be.