IDUNA: 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.
IDUNA
Largest movements
- Tangible fixed assets -€23,829
down €23,829 (-26.5%), from €90,028 to €66,198
of which Leasing and similar rights: -€19,334
- Current investments +€9,115
up €9,115 (+54.2%), from €16,803 to €25,918
- Cash -€2,967
down €2,967 (-23.4%), from €12,654 to €9,687
mainly Debts after one year (-€14,708) and Current investments (-€9,115)
- Debts after one year -€14,708
down €14,708 (-30.4%), from €48,332 to €33,624
- Profit (loss) carried forward -€1,847
down €1,847 (-65.4%), from -€2,824 to -€4,671
- Gross operating margin -€3,957
down €3,957 (-12.6%), from €31,311 to €27,354
- Other operating charges -€910
down €910 (-90.3%), from €1,008 to €98
- Financial charges -€817
down €817 (-14.6%), from €5,579 to €4,762
- Taxes -€686
down €686 (-50.2%), from €1,365 to €680
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 | €148,152 | €129,821 | -€18,331 | -12.4% |
| Fixed assets | 21/28 | €90,028 | €66,198 | -€23,829 | -26.5% |
| Tangible fixed assets | 22/27 | €90,028 | €66,198 | -€23,829 | -26.5% |
| Plant, machinery and equipment | 23 | €4,083 | €2,069 | -€2,014 | -49.3% |
| Leasing and similar rights | 25 | €62,981 | €43,647 | -€19,334 | -30.7% |
| Other tangible fixed assets | 26 | €22,964 | €20,483 | -€2,481 | -10.8% |
| Current assets | 29/58 | €58,125 | €63,623 | +€5,498 | +9.5% |
| Amounts receivable within one year | 40/41 | €28,667 | €28,018 | -€649 | -2.3% |
| Trade receivables | 40 | €10,230 | €21,700 | +€11,470 | +112.1% |
| Other amounts receivable | 41 | €18,437 | €6,318 | -€12,119 | -65.7% |
| Current investments | 50/53 | €16,803 | €25,918 | +€9,115 | +54.2% |
| Cash at bank and in hand | 54/58 | €12,654 | €9,687 | -€2,967 | -23.4% |
| Total equity and liabilities | 10/49 | €148,152 | €129,821 | -€18,331 | -12.4% |
| Equity | 10/15 | €53,573 | €51,726 | -€1,847 | -3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,197 | €50,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,337 | €48,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,824 | -€4,671 | -€1,847 | -65.4% |
| Amounts payable | 17/49 | €94,579 | €78,095 | -€16,484 | -17.4% |
| Amounts payable after more than one year | 17 | €48,332 | €33,624 | -€14,708 | -30.4% |
| Financial debts | 170/4 | €48,332 | €33,624 | -€14,708 | -30.4% |
| Amounts payable within one year | 42/48 | €46,247 | €44,471 | -€1,776 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €13,960 | €14,708 | +€747 | +5.4% |
| Financial debts | 43 | €1,149 | €1,110 | -€40 | -3.5% |
| Credit institutions | 430/8 | €1,149 | €1,110 | -€40 | -3.5% |
| Trade debts | 44 | €3,936 | €2,587 | -€1,349 | -34.3% |
| Suppliers | 440/4 | €3,936 | €2,587 | -€1,349 | -34.3% |
| Other amounts payable | 47/48 | €27,201 | €26,066 | -€1,135 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,908 | €23,829 | -€78 | -0.3% |
| Other operating charges | 640/8 | €1,008 | €98 | -€910 | -90.3% |
| Gross operating margin | 9900 | €31,311 | €27,354 | -€3,957 | -12.6% |
| Operating profit (loss) | 9901 | €6,396 | €3,427 | -€2,969 | -46.4% |
| Financial income | 75/76B | €285 | €167 | -€118 | -41.5% |
| Recurring financial income | 75 | €285 | €167 | -€118 | -41.5% |
| Financial charges | 65/66B | €5,579 | €4,762 | -€817 | -14.6% |
| Recurring financial charges | 65 | €5,579 | €4,762 | -€817 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €1,103 | -€1,168 | -€2,270 | |
| Income taxes | 67/77 | €1,365 | €680 | -€686 | -50.2% |
| Profit (loss) for the period | 9904 | -€263 | -€1,847 | -€1,585 | -603.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€263 | -€1,847 | -€1,585 | -603.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.