IDSM: 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.
IDSM
Largest movements
- Receivables within one year +€35,667
up €35,667 (+100.5%), from €35,497 to €71,164
- Tangible fixed assets -€3,305
down €3,305 (-35.2%), from €9,396 to €6,091
of which Furniture and vehicles: -€3,259
- Cash +€1,294
up €1,294 (+144.1%), from €898 to €2,192
mainly Net result for the year (+€33,572) and Tax, wage and social debts (+€8,171)
- Profit (loss) carried forward +€18,572
up €18,572, from -€15,253 to €3,319
- Reserves +€15,000
up €15,000 (+1666.7%), from €900 to €15,900
of which Distributable reserves: +€15,000
- Other debts -€14,969
down €14,969 (-45.6%), from €32,844 to €17,876
- Tax, wage and social debts +€8,171
up €8,171 (+114.0%), from €7,167 to €15,339
- Trade debts +€6,333
up €6,333 (+413.2%), from €1,533 to €7,866
- Gross operating margin +€49,101
up €49,101, from -€596 to €48,506
- Taxes +€9,290
up €9,290 (+4031.3%), from €230 to €9,521
- Financial charges +€1,201
up €1,201 (+749.9%), from €160 to €1,361
- Depreciation -€698
down €698 (-17.4%), from €4,003 to €3,305
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 | €45,791 | €80,216 | +€34,425 | +75.2% |
| Fixed assets | 21/28 | €9,396 | €6,091 | -€3,305 | -35.2% |
| Tangible fixed assets | 22/27 | €9,396 | €6,091 | -€3,305 | -35.2% |
| Plant, machinery and equipment | 23 | €46 | - | -€46 | |
| Furniture and vehicles | 24 | €9,351 | €6,091 | -€3,259 | -34.9% |
| Current assets | 29/58 | €36,395 | €74,125 | +€37,730 | +103.7% |
| Amounts receivable within one year | 40/41 | €35,497 | €71,164 | +€35,667 | +100.5% |
| Trade receivables | 40 | €35,497 | €71,164 | +€35,667 | +100.5% |
| Cash at bank and in hand | 54/58 | €898 | €2,192 | +€1,294 | +144.1% |
| Deferred charges and accrued income | 490/1 | - | €768 | +€768 | |
| Total equity and liabilities | 10/49 | €45,791 | €80,216 | +€34,425 | +75.2% |
| Equity | 10/15 | €4,247 | €37,819 | +€33,572 | +790.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €900 | €15,900 | +€15,000 | +1666.7% |
| Non-distributable reserves | 130/1 | €900 | €900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €900 | €900 | = | 0.0% |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | -€15,253 | €3,319 | +€18,572 | |
| Amounts payable | 17/49 | €41,544 | €42,397 | +€853 | +2.1% |
| Amounts payable within one year | 42/48 | €41,544 | €41,080 | -€464 | -1.1% |
| Trade debts | 44 | €1,533 | €7,866 | +€6,333 | +413.2% |
| Suppliers | 440/4 | €1,533 | €7,866 | +€6,333 | +413.2% |
| Taxes, remuneration and social security | 45 | €7,167 | €15,339 | +€8,171 | +114.0% |
| Taxes | 450/3 | €7,167 | €15,339 | +€8,171 | +114.0% |
| Other amounts payable | 47/48 | €32,844 | €17,876 | -€14,969 | -45.6% |
| Accrued charges and deferred income | 492/3 | - | €1,317 | +€1,317 | |
| Non-recurring operating income | 76A | €533 | - | -€533 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,003 | €3,305 | -€698 | -17.4% |
| Other operating charges | 640/8 | €341 | €778 | +€437 | +128.2% |
| Non-recurring operating charges | 66A | €113 | - | -€113 | |
| Gross operating margin | 9900 | -€596 | €48,506 | +€49,101 | |
| Operating profit (loss) | 9901 | -€5,053 | €44,423 | +€49,475 | |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €160 | €1,361 | +€1,201 | +749.9% |
| Recurring financial charges | 65 | €160 | €1,361 | +€1,201 | +749.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,213 | €43,093 | +€48,306 | |
| Income taxes | 67/77 | €230 | €9,521 | +€9,290 | +4031.3% |
| Profit (loss) for the period | 9904 | -€5,443 | €33,572 | +€39,015 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,443 | €33,572 | +€39,015 |
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 29 September 2026 via checked.be.