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 +€10,565
up €10,565 (+101%), from €10,454 to €21,019
mainly Trade debts (+€32,619) and Depreciation (+€18,130)
- Deferred charges and accrued income +€5,744
up €5,744 (+21.8%), from €26,312 to €32,056
- Debts after one year -€33,175
down €33,175 (-24.9%), from €133,161 to €99,986
- Trade debts +€32,619
up €32,619 (+37.0%), from €88,219 to €120,838
- Tax, wage and social debts +€15,254
up €15,254 (+91.3%), from €16,715 to €31,970
of which Taxes: +€8,070
- Profit (loss) carried forward +€6,532
up €6,532 (+3.8%), from €171,049 to €177,581
- Staff costs +€41,169
up €41,169 (+54.1%), from €76,123 to €117,292
- Gross operating margin -€12,838
down €12,838 (-7.5%), from €170,820 to €157,982
- Taxes -€8,325
down €8,325 (-73.5%), from €11,320 to €2,995
- Financial charges -€7,637
down €7,637 (-39.8%), from €19,166 to €11,529
of which Non-recurring financial charges: -€9,243
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.
Derived cash bridge
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 | €554,645 | €572,061 | +€17,416 | +3.1% |
| Fixed assets | 21/28 | €257,389 | €257,321 | -€69 | 0.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €257,389 | €257,321 | -€69 | 0.0% |
| Land and buildings | 22 | €248,550 | €235,513 | -€13,037 | -5.2% |
| Plant, machinery and equipment | 23 | €4,356 | €3,253 | -€1,103 | -25.3% |
| Furniture and vehicles | 24 | €4,483 | €5,013 | +€530 | +11.8% |
| Other tangible fixed assets | 26 | - | €13,542 | +€13,542 | |
| Current assets | 29/58 | €297,256 | €314,740 | +€17,484 | +5.9% |
| Amounts receivable after more than one year | 29 | €167,185 | €167,185 | = | 0.0% |
| Other amounts receivable | 291 | €167,185 | €167,185 | = | 0.0% |
| Stocks and contracts in progress | 3 | €9,500 | €9,500 | = | 0.0% |
| Stocks | 30/36 | €9,500 | €9,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €83,805 | €84,981 | +€1,176 | +1.4% |
| Trade receivables | 40 | €58,252 | €58,656 | +€405 | +0.7% |
| Other amounts receivable | 41 | €25,553 | €26,324 | +€771 | +3.0% |
| Cash at bank and in hand | 54/58 | €10,454 | €21,019 | +€10,565 | +101% |
| Deferred charges and accrued income | 490/1 | €26,312 | €32,056 | +€5,744 | +21.8% |
| Total equity and liabilities | 10/49 | €554,645 | €572,061 | +€17,416 | +3.1% |
| Equity | 10/15 | €206,049 | €212,581 | +€6,532 | +3.2% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €26,945 | €26,945 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,945 | €26,945 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,049 | €177,581 | +€6,532 | +3.8% |
| Provisions and deferred taxes | 16 | €29,000 | €29,000 | = | 0.0% |
| Deferred taxes | 168 | €29,000 | €29,000 | = | 0.0% |
| Amounts payable | 17/49 | €319,596 | €330,480 | +€10,884 | +3.4% |
| Amounts payable after more than one year | 17 | €133,161 | €99,986 | -€33,175 | -24.9% |
| Financial debts | 170/4 | €133,161 | €99,986 | -€33,175 | -24.9% |
| Amounts payable within one year | 42/48 | €186,435 | €230,428 | +€43,994 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €50,523 | €45,788 | -€4,735 | -9.4% |
| Financial debts | 43 | €24,145 | €25,000 | +€855 | +3.5% |
| Credit institutions | 430/8 | €24,145 | €25,000 | +€855 | +3.5% |
| Trade debts | 44 | €88,219 | €120,838 | +€32,619 | +37.0% |
| Suppliers | 440/4 | €88,219 | €120,838 | +€32,619 | +37.0% |
| Taxes, remuneration and social security | 45 | €16,715 | €31,970 | +€15,254 | +91.3% |
| Taxes | 450/3 | €15,424 | €23,494 | +€8,070 | +52.3% |
| Remuneration and social security | 454/9 | €1,291 | €8,475 | +€7,184 | +556% |
| Other amounts payable | 47/48 | €6,832 | €6,832 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €65 | +€65 | |
| Remuneration, social security and pensions | 62 | €76,123 | €117,292 | +€41,169 | +54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,796 | €18,130 | -€1,667 | -8.4% |
| Other operating charges | 640/8 | €6,335 | €7,277 | +€942 | +14.9% |
| Gross operating margin | 9900 | €170,820 | €157,982 | -€12,838 | -7.5% |
| Operating profit (loss) | 9901 | €68,566 | €15,284 | -€53,282 | -77.7% |
| Financial income | 75/76B | €4,216 | €5,772 | +€1,556 | +36.9% |
| Recurring financial income | 75 | €4,216 | €5,772 | +€1,556 | +36.9% |
| Financial charges | 65/66B | €19,166 | €11,529 | -€7,637 | -39.8% |
| Recurring financial charges | 65 | €9,923 | €11,529 | +€1,607 | +16.2% |
| Non-recurring financial charges | 66B | €9,243 | - | -€9,243 | |
| Profit (loss) for the period before taxes | 9903 | €53,616 | €9,526 | -€44,089 | -82.2% |
| Income taxes | 67/77 | €11,320 | €2,995 | -€8,325 | -73.5% |
| Profit (loss) for the period | 9904 | €42,296 | €6,532 | -€35,764 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,296 | €6,532 | -€35,764 | -84.6% |
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 25 October 2026 via checked.be.