IDSD: 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.
IDSD
Largest movements
- Cash -€26,893
down €26,893 (-18.5%), from €145,627 to €118,734
mainly Contributions, distributions and other (-€76,130) and Receivables within one year (-€11,120)
- Receivables within one year +€11,120
up €11,120 (+106.8%), from €10,410 to €21,530
of which Trade receivables: +€6,169
- Current investments +€2,499
up €2,499 (+4.2%), from €59,661 to €62,160
- Reserves -€13,222
down €13,222 (-7.1%), from €185,995 to €172,773
- Gross operating margin -€3,271
down €3,271 (-4.2%), from €78,278 to €75,007
- Financial charges -€1,427
down €1,427 (-62.3%), from €2,292 to €865
- Financial income +€1,144
up €1,144 (+32.2%), from €3,557 to €4,701
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 | €215,699 | €202,538 | -€13,161 | -6.1% |
| Current assets | 29/58 | €215,699 | €202,538 | -€13,161 | -6.1% |
| Amounts receivable within one year | 40/41 | €10,410 | €21,530 | +€11,120 | +106.8% |
| Trade receivables | 40 | €8,047 | €14,215 | +€6,169 | +76.7% |
| Other amounts receivable | 41 | €2,364 | €7,315 | +€4,951 | +209.5% |
| Current investments | 50/53 | €59,661 | €62,160 | +€2,499 | +4.2% |
| Cash at bank and in hand | 54/58 | €145,627 | €118,734 | -€26,893 | -18.5% |
| Deferred charges and accrued income | 490/1 | - | €113 | +€113 | |
| Total equity and liabilities | 10/49 | €215,699 | €202,538 | -€13,161 | -6.1% |
| Equity | 10/15 | €204,595 | €191,373 | -€13,222 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €185,995 | €172,773 | -€13,222 | -7.1% |
| Distributable reserves | 133 | €185,995 | €172,773 | -€13,222 | -7.1% |
| Amounts payable | 17/49 | €11,104 | €11,165 | +€61 | +0.6% |
| Amounts payable within one year | 42/48 | €11,104 | €11,165 | +€61 | +0.6% |
| Trade debts | 44 | €661 | €856 | +€195 | +29.4% |
| Suppliers | 440/4 | €661 | €856 | +€195 | +29.4% |
| Taxes, remuneration and social security | 45 | €7,112 | €6,547 | -€565 | -7.9% |
| Taxes | 450/3 | €7,112 | €6,547 | -€565 | -7.9% |
| Other amounts payable | 47/48 | €3,330 | €3,762 | +€432 | +13.0% |
| Other operating charges | 640/8 | €878 | €647 | -€231 | -26.4% |
| Gross operating margin | 9900 | €78,278 | €75,007 | -€3,271 | -4.2% |
| Operating profit (loss) | 9901 | €77,400 | €74,360 | -€3,040 | -3.9% |
| Financial income | 75/76B | €3,557 | €4,701 | +€1,144 | +32.2% |
| Recurring financial income | 75 | €3,557 | €4,701 | +€1,144 | +32.2% |
| Financial charges | 65/66B | €2,292 | €865 | -€1,427 | -62.3% |
| Recurring financial charges | 65 | €2,292 | €865 | -€1,427 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €78,664 | €78,196 | -€468 | -0.6% |
| Income taxes | 67/77 | €14,820 | €15,288 | +€468 | +3.2% |
| Profit (loss) for the period | 9904 | €63,844 | €62,908 | -€936 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,844 | €62,908 | -€936 | -1.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.