IDYL: 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.
IDYL
Largest movements
- Cash +€628,723
up €628,723 (+190.7%), from €329,618 to €958,341
mainly Stocks and contracts (+€449,627) and Tax, wage and social debts (+€299,552)
- Stocks and contracts -€449,627
down €449,627 (-15.2%), from €3.0m to €2.5m
- Trade debts -€456,590
down €456,590 (-35.2%), from €1.3m to €840,026
- Tax, wage and social debts +€299,552
up €299,552 (+121.4%), from €246,709 to €546,261
of which Taxes: +€295,536
- Reserves +€223,609
up €223,609 (+23.3%), from €961,496 to €1.2m
- Short-term financial debts +€101,425
up €101,425 (+292.1%), from €34,728 to €136,152
- Financial charges +€154,789
up €154,789 (+65.5%), from €236,276 to €391,065
- Gross operating margin -€100,635
down €100,635 (-10.0%), from €1.0m to €907,901
- Staff costs -€93,425
down €93,425 (-22.9%), from €407,123 to €313,698
- Taxes -€49,314
down €49,314 (-35.6%), from €138,498 to €89,184
- Financial income -€29,809
down €29,809 (-16.6%), from €179,073 to €149,264
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 | €5,060,270 | €5,228,264 | +€167,994 | +3.3% |
| Fixed assets | 21/28 | €178,566 | €146,349 | -€32,217 | -18.0% |
| Intangible fixed assets | 21 | €12,460 | €7,729 | -€4,731 | -38.0% |
| Tangible fixed assets | 22/27 | €149,093 | €119,149 | -€29,944 | -20.1% |
| Plant, machinery and equipment | 23 | €60,266 | €40,552 | -€19,714 | -32.7% |
| Furniture and vehicles | 24 | €6,758 | €5,258 | -€1,501 | -22.2% |
| Other tangible fixed assets | 26 | €82,069 | €73,340 | -€8,729 | -10.6% |
| Financial fixed assets | 28 | €17,013 | €19,471 | +€2,458 | +14.4% |
| Current assets | 29/58 | €4,881,704 | €5,081,915 | +€200,211 | +4.1% |
| Stocks and contracts in progress | 3 | €2,962,065 | €2,512,438 | -€449,627 | -15.2% |
| Stocks | 30/36 | €2,962,065 | €2,512,438 | -€449,627 | -15.2% |
| Amounts receivable within one year | 40/41 | €1,547,651 | €1,559,041 | +€11,390 | +0.7% |
| Trade receivables | 40 | €1,544,300 | €1,463,080 | -€81,220 | -5.3% |
| Other amounts receivable | 41 | €3,351 | €95,961 | +€92,610 | +2763.5% |
| Cash at bank and in hand | 54/58 | €329,618 | €958,341 | +€628,723 | +190.7% |
| Deferred charges and accrued income | 490/1 | €42,370 | €52,095 | +€9,725 | +23.0% |
| Total equity and liabilities | 10/49 | €5,060,270 | €5,228,264 | +€167,994 | +3.3% |
| Equity | 10/15 | €3,482,216 | €3,705,825 | +€223,609 | +6.4% |
| Contributions | 10/11 | €2,520,720 | €2,520,720 | = | 0.0% |
| Reserves | 13 | €961,496 | €1,185,105 | +€223,609 | +23.3% |
| Distributable reserves | 133 | €961,496 | €1,185,105 | +€223,609 | +23.3% |
| Amounts payable | 17/49 | €1,578,054 | €1,522,439 | -€55,614 | -3.5% |
| Amounts payable within one year | 42/48 | €1,578,054 | €1,522,439 | -€55,614 | -3.5% |
| Financial debts | 43 | €34,728 | €136,152 | +€101,425 | +292.1% |
| Credit institutions | 430/8 | €34,728 | €136,152 | +€101,425 | +292.1% |
| Trade debts | 44 | €1,296,617 | €840,026 | -€456,590 | -35.2% |
| Suppliers | 440/4 | €1,296,617 | €840,026 | -€456,590 | -35.2% |
| Taxes, remuneration and social security | 45 | €246,709 | €546,261 | +€299,552 | +121.4% |
| Taxes | 450/3 | €231,956 | €527,492 | +€295,536 | +127.4% |
| Remuneration and social security | 454/9 | €14,753 | €18,769 | +€4,016 | +27.2% |
| Remuneration, social security and pensions | 62 | €407,123 | €313,698 | -€93,425 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,334 | €37,898 | +€2,564 | +7.3% |
| Other operating charges | 640/8 | €2,506 | €1,712 | -€794 | -31.7% |
| Gross operating margin | 9900 | €1,008,536 | €907,901 | -€100,635 | -10.0% |
| Operating profit (loss) | 9901 | €563,574 | €554,594 | -€8,980 | -1.6% |
| Financial income | 75/76B | €179,073 | €149,264 | -€29,809 | -16.6% |
| Recurring financial income | 75 | €179,073 | €149,264 | -€29,809 | -16.6% |
| Financial charges | 65/66B | €236,276 | €391,065 | +€154,789 | +65.5% |
| Recurring financial charges | 65 | €236,276 | €391,065 | +€154,789 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | €506,371 | €312,792 | -€193,579 | -38.2% |
| Income taxes | 67/77 | €138,498 | €89,184 | -€49,314 | -35.6% |
| Profit (loss) for the period | 9904 | €367,873 | €223,609 | -€144,264 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €367,873 | €223,609 | -€144,264 | -39.2% |
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 11 October 2026 via checked.be.