IDYS: 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.
IDYS
Largest movements
- Cash +€111,681
up €111,681 (+145.5%), from €76,779 to €188,459
mainly Net result for the year (+€55,157) and Current investments (+€36,767)
- Current investments -€36,767
down €36,767 (-100.0%), from €36,767 to €0
- Receivables within one year -€29,378
down €29,378 (-57.6%), from €51,046 to €21,668
of which Trade receivables: -€29,237
- Tangible fixed assets -€15,024
down €15,024 (-29.0%), from €51,822 to €36,798
- Deferred charges and accrued income -€6,983
down €6,983 (-98.8%), from €7,072 to €88
- Profit (loss) carried forward +€54,324
up €54,324 (+38.0%), from €143,025 to €197,350
- Tax, wage and social debts -€23,219
down €23,219 (-50.3%), from €46,164 to €22,945
of which Taxes: -€23,219
- Debts after one year -€7,540
down €7,540 (-41.8%), from €18,038 to €10,498
- Gross operating margin -€42,627
down €42,627 (-31.2%), from €136,503 to €93,876
- Taxes -€8,374
down €8,374 (-33.0%), from €25,358 to €16,985
- Depreciation +€5,070
up €5,070 (+45.3%), from €11,201 to €16,270
- Staff costs -€1,407
down €1,407 (-28.6%), from €4,922 to €3,515
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 | €223,485 | €247,013 | +€23,528 | +10.5% |
| Fixed assets | 21/28 | €51,822 | €36,798 | -€15,024 | -29.0% |
| Tangible fixed assets | 22/27 | €51,822 | €36,798 | -€15,024 | -29.0% |
| Furniture and vehicles | 24 | €51,822 | €36,798 | -€15,024 | -29.0% |
| Current assets | 29/58 | €171,663 | €210,216 | +€38,552 | +22.5% |
| Amounts receivable within one year | 40/41 | €51,046 | €21,668 | -€29,378 | -57.6% |
| Trade receivables | 40 | €50,251 | €21,014 | -€29,237 | -58.2% |
| Other amounts receivable | 41 | €795 | €654 | -€141 | -17.7% |
| Current investments | 50/53 | €36,767 | €0 | -€36,767 | -100.0% |
| Cash at bank and in hand | 54/58 | €76,779 | €188,459 | +€111,681 | +145.5% |
| Deferred charges and accrued income | 490/1 | €7,072 | €88 | -€6,983 | -98.8% |
| Total equity and liabilities | 10/49 | €223,485 | €247,013 | +€23,528 | +10.5% |
| Equity | 10/15 | €146,025 | €200,350 | +€54,324 | +37.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,025 | €197,350 | +€54,324 | +38.0% |
| Amounts payable | 17/49 | €77,459 | €46,663 | -€30,796 | -39.8% |
| Amounts payable after more than one year | 17 | €18,038 | €10,498 | -€7,540 | -41.8% |
| Financial debts | 170/4 | €18,038 | €10,498 | -€7,540 | -41.8% |
| Amounts payable within one year | 42/48 | €59,422 | €36,166 | -€23,256 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | €7,266 | €7,540 | +€274 | +3.8% |
| Trade debts | 44 | €2,282 | €2,969 | +€687 | +30.1% |
| Suppliers | 440/4 | €2,282 | €2,969 | +€687 | +30.1% |
| Taxes, remuneration and social security | 45 | €46,164 | €22,945 | -€23,219 | -50.3% |
| Taxes | 450/3 | €46,164 | €22,945 | -€23,219 | -50.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €3,710 | €2,712 | -€998 | -26.9% |
| Non-recurring operating income | 76A | €18,404 | - | -€18,404 | |
| Remuneration, social security and pensions | 62 | €4,922 | €3,515 | -€1,407 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,201 | €16,270 | +€5,070 | +45.3% |
| Other operating charges | 640/8 | €2,161 | €928 | -€1,233 | -57.1% |
| Gross operating margin | 9900 | €136,503 | €93,876 | -€42,627 | -31.2% |
| Operating profit (loss) | 9901 | €118,220 | €73,163 | -€45,057 | -38.1% |
| Financial charges | 65/66B | €1,049 | €1,021 | -€28 | -2.7% |
| Recurring financial charges | 65 | €1,049 | €1,021 | -€28 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €117,170 | €72,142 | -€45,028 | -38.4% |
| Income taxes | 67/77 | €25,358 | €16,985 | -€8,374 | -33.0% |
| Profit (loss) for the period | 9904 | €91,812 | €55,157 | -€36,655 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,812 | €55,157 | -€36,655 | -39.9% |
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 28 September 2026 via checked.be.