IdV: 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.
IdV
Largest movements
- Cash +€56,577
up €56,577 (+194.2%), from €29,126 to €85,703
mainly Net result for the year (+€72,981) and Depreciation (+€1,856)
- Receivables within one year +€13,795
up €13,795 (+55.1%), from €25,018 to €38,813
of which Trade receivables: +€7,216
- Tangible fixed assets -€1,856
down €1,856 (-44.4%), from €4,181 to €2,324
- Reserves +€72,981
up €72,981 (+186.9%), from €39,059 to €112,040
- Other debts -€4,372
down €4,372 (-32.3%), from €13,557 to €9,185
- Gross operating margin +€55,225
up €55,225 (+133.8%), from €41,282 to €96,507
- Taxes +€12,773
up €12,773 (+190.6%), from €6,700 to €19,473
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 | €59,263 | €127,845 | +€68,582 | +115.7% |
| Fixed assets | 21/28 | €4,181 | €2,324 | -€1,856 | -44.4% |
| Tangible fixed assets | 22/27 | €4,181 | €2,324 | -€1,856 | -44.4% |
| Plant, machinery and equipment | 23 | €4,181 | €2,324 | -€1,856 | -44.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €55,082 | €125,521 | +€70,439 | +127.9% |
| Amounts receivable within one year | 40/41 | €25,018 | €38,813 | +€13,795 | +55.1% |
| Trade receivables | 40 | €24,558 | €31,774 | +€7,216 | +29.4% |
| Other amounts receivable | 41 | €460 | €7,039 | +€6,579 | +1430.4% |
| Cash at bank and in hand | 54/58 | €29,126 | €85,703 | +€56,577 | +194.2% |
| Deferred charges and accrued income | 490/1 | €938 | €1,005 | +€67 | +7.1% |
| Total equity and liabilities | 10/49 | €59,263 | €127,845 | +€68,582 | +115.7% |
| Equity | 10/15 | €41,559 | €114,540 | +€72,981 | +175.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €39,059 | €112,040 | +€72,981 | +186.9% |
| Distributable reserves | 133 | €39,059 | €112,040 | +€72,981 | +186.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €17,705 | €13,305 | -€4,399 | -24.8% |
| Amounts payable within one year | 42/48 | €17,705 | €13,305 | -€4,399 | -24.8% |
| Trade debts | 44 | €1,947 | €885 | -€1,062 | -54.6% |
| Suppliers | 440/4 | €1,947 | €885 | -€1,062 | -54.6% |
| Taxes, remuneration and social security | 45 | €2,200 | €3,236 | +€1,036 | +47.1% |
| Taxes | 450/3 | €2,200 | €3,236 | +€1,036 | +47.1% |
| Other amounts payable | 47/48 | €13,557 | €9,185 | -€4,372 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,389 | €1,856 | +€468 | +33.7% |
| Other operating charges | 640/8 | €1,029 | €1,338 | +€309 | +30.0% |
| Gross operating margin | 9900 | €41,282 | €96,507 | +€55,225 | +133.8% |
| Operating profit (loss) | 9901 | €38,864 | €93,312 | +€54,448 | +140.1% |
| Financial charges | 65/66B | €24 | €858 | +€833 | +3406.1% |
| Recurring financial charges | 65 | €24 | €858 | +€833 | +3406.1% |
| Profit (loss) for the period before taxes | 9903 | €38,840 | €92,454 | +€53,614 | +138.0% |
| Income taxes | 67/77 | €6,700 | €19,473 | +€12,773 | +190.6% |
| Profit (loss) for the period | 9904 | €32,140 | €72,981 | +€40,842 | +127.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,140 | €72,981 | +€40,842 | +127.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.