iDUK: 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.
iDUK
Largest movements
- Tangible fixed assets +€45,486
up €45,486 (+10.8%), from €422,375 to €467,861
of which Land and buildings: +€53,218
- Receivables within one year +€30,576
up €30,576 (+50.1%), from €61,014 to €91,589
of which Trade receivables: +€30,034
- Cash -€29,878
down €29,878 (-23.0%), from €130,086 to €100,207
mainly Investment in fixed assets (net) (-€64,417) and Receivables within one year (-€30,576)
- Reserves +€49,567
up €49,567 (+10.6%), from €469,204 to €518,771
- Debts after one year -€13,347
down €13,347 (-9.9%), from €134,985 to €121,637
- Other debts +€10,849
up €10,849 (+6.7%), from €162,042 to €172,891
- Depreciation -€45,925
down €45,925 (-70.8%), from €64,856 to €18,931
- Taxes +€10,562
up €10,562 (+117.5%), from €8,985 to €19,547
- Financial charges +€9,065
up €9,065 (+125.8%), from €7,207 to €16,272
- Financial income +€1,893
up €1,893 (+243.4%), from €778 to €2,671
- Gross operating margin -€1,292
down €1,292 (-1.2%), from €104,450 to €103,158
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 | €795,880 | €844,015 | +€48,135 | +6.0% |
| Fixed assets | 21/28 | €422,375 | €467,861 | +€45,486 | +10.8% |
| Tangible fixed assets | 22/27 | €422,375 | €467,861 | +€45,486 | +10.8% |
| Land and buildings | 22 | €409,368 | €462,586 | +€53,218 | +13.0% |
| Plant, machinery and equipment | 23 | €989 | €719 | -€269 | -27.3% |
| Furniture and vehicles | 24 | €10,883 | €3,662 | -€7,222 | -66.4% |
| Other tangible fixed assets | 26 | €1,136 | €895 | -€241 | -21.2% |
| Current assets | 29/58 | €373,505 | €376,153 | +€2,648 | +0.7% |
| Amounts receivable within one year | 40/41 | €61,014 | €91,589 | +€30,576 | +50.1% |
| Trade receivables | 40 | €41,618 | €71,652 | +€30,034 | +72.2% |
| Other amounts receivable | 41 | €19,395 | €19,937 | +€542 | +2.8% |
| Current investments | 50/53 | €178,102 | €179,845 | +€1,743 | +1.0% |
| Cash at bank and in hand | 54/58 | €130,086 | €100,207 | -€29,878 | -23.0% |
| Deferred charges and accrued income | 490/1 | €4,303 | €4,512 | +€208 | +4.8% |
| Total equity and liabilities | 10/49 | €795,880 | €844,015 | +€48,135 | +6.0% |
| Equity | 10/15 | €481,604 | €531,171 | +€49,567 | +10.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €469,204 | €518,771 | +€49,567 | +10.6% |
| Distributable reserves | 133 | €469,204 | €518,771 | +€49,567 | +10.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €314,276 | €312,844 | -€1,432 | -0.5% |
| Amounts payable after more than one year | 17 | €134,985 | €121,637 | -€13,347 | -9.9% |
| Financial debts | 170/4 | €134,985 | €121,637 | -€13,347 | -9.9% |
| Amounts payable within one year | 42/48 | €179,292 | €191,207 | +€11,915 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €12,906 | €13,347 | +€441 | +3.4% |
| Trade debts | 44 | €955 | €84 | -€871 | -91.2% |
| Suppliers | 440/4 | €955 | €84 | -€871 | -91.2% |
| Taxes, remuneration and social security | 45 | €3,389 | €4,884 | +€1,495 | +44.1% |
| Taxes | 450/3 | €3,389 | €4,884 | +€1,495 | +44.1% |
| Other amounts payable | 47/48 | €162,042 | €172,891 | +€10,849 | +6.7% |
| Non-recurring operating income | 76A | €7,429 | €0 | -€7,429 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,856 | €18,931 | -€45,925 | -70.8% |
| Other operating charges | 640/8 | €751 | €1,511 | +€761 | +101.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €104,450 | €103,158 | -€1,292 | -1.2% |
| Operating profit (loss) | 9901 | €38,843 | €82,715 | +€43,872 | +112.9% |
| Financial income | 75/76B | €778 | €2,671 | +€1,893 | +243.4% |
| Recurring financial income | 75 | €778 | €2,671 | +€1,893 | +243.4% |
| Financial charges | 65/66B | €7,207 | €16,272 | +€9,065 | +125.8% |
| Recurring financial charges | 65 | €7,207 | €16,272 | +€9,065 | +125.8% |
| Profit (loss) for the period before taxes | 9903 | €32,414 | €69,114 | +€36,701 | +113.2% |
| Income taxes | 67/77 | €8,985 | €19,547 | +€10,562 | +117.5% |
| Profit (loss) for the period | 9904 | €23,429 | €49,567 | +€26,138 | +111.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,429 | €49,567 | +€26,138 | +111.6% |
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.