IDVB: 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.
IDVB
Largest movements
- Cash +€16,109
up €16,109 (+142.0%), from €11,342 to €27,451
mainly Receivables within one year (+€15,313) and Net result for the year (+€14,739)
- Receivables within one year -€15,313
down €15,313 (-31.8%), from €48,157 to €32,844
of which Other amounts receivable: -€16,067
- Tangible fixed assets -€11,143
down €11,143 (-12.9%), from €86,090 to €74,947
of which Land and buildings: -€7,845
- Debts after one year -€23,720
down €23,720 (-79.9%), from €29,679 to €5,960
- Other debts +€11,301
new in 2025: €11,301
- Reserves +€2,842
up €2,842 (+6.4%), from €44,451 to €47,293
of which Distributable reserves: +€2,842
- Trade debts -€2,210
down €2,210 (-32.6%), from €6,779 to €4,569
- Tax, wage and social debts +€2,108
up €2,108 (+73.6%), from €2,863 to €4,971
- Gross operating margin +€34,445
up €34,445 (+1324.1%), from €2,601 to €37,046
- Taxes +€3,962
new in 2025: €3,962
- Other operating charges +€1,918
up €1,918 (+83.2%), from €2,305 to €4,223
- Write-downs -€700
new in 2025: -€700
- Financial charges +€462
up €462 (+14.4%), from €3,222 to €3,685
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 | €145,589 | €135,242 | -€10,347 | -7.1% |
| Fixed assets | 21/28 | €86,090 | €74,947 | -€11,143 | -12.9% |
| Tangible fixed assets | 22/27 | €86,090 | €74,947 | -€11,143 | -12.9% |
| Land and buildings | 22 | €74,737 | €66,892 | -€7,845 | -10.5% |
| Plant, machinery and equipment | 23 | €2,979 | €2,315 | -€664 | -22.3% |
| Furniture and vehicles | 24 | €8,374 | €5,741 | -€2,634 | -31.5% |
| Current assets | 29/58 | €59,499 | €60,295 | +€796 | +1.3% |
| Amounts receivable within one year | 40/41 | €48,157 | €32,844 | -€15,313 | -31.8% |
| Trade receivables | 40 | €21,429 | €22,184 | +€754 | +3.5% |
| Other amounts receivable | 41 | €26,727 | €10,661 | -€16,067 | -60.1% |
| Cash at bank and in hand | 54/58 | €11,342 | €27,451 | +€16,109 | +142.0% |
| Total equity and liabilities | 10/49 | €145,589 | €135,242 | -€10,347 | -7.1% |
| Equity | 10/15 | €81,533 | €84,375 | +€2,842 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,451 | €47,293 | +€2,842 | +6.4% |
| Non-distributable reserves | 130/1 | €424 | €424 | = | 0.0% |
| Reserves not available under the articles | 1311 | €424 | €424 | = | 0.0% |
| Distributable reserves | 133 | €44,027 | €46,870 | +€2,842 | +6.5% |
| Profit (loss) carried forward | 14 | €18,482 | €18,482 | = | 0.0% |
| Amounts payable | 17/49 | €64,057 | €50,867 | -€13,189 | -20.6% |
| Amounts payable after more than one year | 17 | €29,679 | €5,960 | -€23,720 | -79.9% |
| Financial debts | 170/4 | €29,679 | €5,960 | -€23,720 | -79.9% |
| Amounts payable within one year | 42/48 | €34,377 | €44,908 | +€10,530 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €23,012 | €23,703 | +€691 | +3.0% |
| Financial debts | 43 | €1,723 | €364 | -€1,360 | -78.9% |
| Credit institutions | 430/8 | €1,723 | €364 | -€1,360 | -78.9% |
| Trade debts | 44 | €6,779 | €4,569 | -€2,210 | -32.6% |
| Suppliers | 440/4 | €6,779 | €4,569 | -€2,210 | -32.6% |
| Taxes, remuneration and social security | 45 | €2,863 | €4,971 | +€2,108 | +73.6% |
| Taxes | 450/3 | €2,863 | €4,971 | +€2,108 | +73.6% |
| Other amounts payable | 47/48 | - | €11,301 | +€11,301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,289 | €11,143 | -€146 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€700 | -€700 | |
| Other operating charges | 640/8 | €2,305 | €4,223 | +€1,918 | +83.2% |
| Gross operating margin | 9900 | €2,601 | €37,046 | +€34,445 | +1324.1% |
| Operating profit (loss) | 9901 | -€10,993 | €22,380 | +€33,372 | |
| Financial income | 75/76B | €15 | €6 | -€9 | -60.7% |
| Recurring financial income | 75 | €15 | €6 | -€9 | -60.7% |
| Financial charges | 65/66B | €3,222 | €3,685 | +€462 | +14.4% |
| Recurring financial charges | 65 | €3,222 | €3,685 | +€462 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,200 | €18,701 | +€32,901 | |
| Income taxes | 67/77 | - | €3,962 | +€3,962 | |
| Profit (loss) for the period | 9904 | -€14,200 | €14,739 | +€28,938 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,200 | €14,739 | +€28,938 |
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.