IIDRA: 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.
IIDRA
Largest movements
- Cash +€17,918
up €17,918 (+65.4%), from €27,388 to €45,306
mainly Net result for the year (+€20,937) and Receivables within one year (+€3,590)
- Receivables within one year -€3,590
down €3,590 (-24.7%), from €14,519 to €10,929
of which Trade receivables: -€3,595
- Tangible fixed assets -€2,373
down €2,373 (-31.9%), from €7,445 to €5,072
of which Furniture and vehicles: -€2,260
- Deferred charges and accrued income +€899
up €899 (+414.0%), from €217 to €1,117
- Profit (loss) carried forward +€20,937
up €20,937 (+106.7%), from €19,628 to €40,564
- Other debts -€6,303
no longer reported in 2025 (was €6,303)
- Tax, wage and social debts -€2,248
down €2,248 (-17.9%), from €12,522 to €10,275
- Purchases and services +€80,681
new in 2025: €80,681
- Turnover +€77,891
up €77,891 (+202.7%), from €38,423 to €116,314
- Gross operating margin +€6,170
up €6,170 (+20.9%), from €29,462 to €35,633
- Financial charges +€3,661
up €3,661 (+448.5%), from €816 to €4,477
- Staff costs +€1,776
new in 2025: €1,776
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 | €49,570 | €62,423 | +€12,853 | +25.9% |
| Fixed assets | 21/28 | €7,445 | €5,072 | -€2,373 | -31.9% |
| Tangible fixed assets | 22/27 | €7,445 | €5,072 | -€2,373 | -31.9% |
| Furniture and vehicles | 24 | €6,327 | €4,067 | -€2,260 | -35.7% |
| Other tangible fixed assets | 26 | €1,118 | €1,004 | -€114 | -10.2% |
| Current assets | 29/58 | €42,125 | €57,352 | +€15,227 | +36.1% |
| Amounts receivable within one year | 40/41 | €14,519 | €10,929 | -€3,590 | -24.7% |
| Trade receivables | 40 | €14,519 | €10,924 | -€3,595 | -24.8% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €27,388 | €45,306 | +€17,918 | +65.4% |
| Deferred charges and accrued income | 490/1 | €217 | €1,117 | +€899 | +414.0% |
| Total equity and liabilities | 10/49 | €49,570 | €62,423 | +€12,853 | +25.9% |
| Equity | 10/15 | €26,628 | €47,564 | +€20,937 | +78.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,628 | €40,564 | +€20,937 | +106.7% |
| Amounts payable | 17/49 | €22,942 | €14,859 | -€8,083 | -35.2% |
| Amounts payable within one year | 42/48 | €22,942 | €14,859 | -€8,083 | -35.2% |
| Trade debts | 44 | €4,117 | €4,584 | +€467 | +11.3% |
| Suppliers | 440/4 | €4,117 | €4,584 | +€467 | +11.3% |
| Taxes, remuneration and social security | 45 | €12,522 | €10,275 | -€2,248 | -17.9% |
| Taxes | 450/3 | €12,522 | €10,275 | -€2,248 | -17.9% |
| Other amounts payable | 47/48 | €6,303 | - | -€6,303 | |
| Turnover | 70 | €38,423 | €116,314 | +€77,891 | +202.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €80,681 | +€80,681 | |
| Remuneration, social security and pensions | 62 | - | €1,776 | +€1,776 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,501 | €2,373 | +€873 | +58.1% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €29,462 | €35,633 | +€6,170 | +20.9% |
| Operating profit (loss) | 9901 | €27,190 | €31,083 | +€3,894 | +14.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €816 | €4,477 | +€3,661 | +448.5% |
| Recurring financial charges | 65 | €816 | €4,477 | +€3,661 | +448.5% |
| Profit (loss) for the period before taxes | 9903 | €26,373 | €26,607 | +€234 | +0.9% |
| Income taxes | 67/77 | €6,746 | €5,670 | -€1,076 | -15.9% |
| Profit (loss) for the period | 9904 | €19,628 | €20,937 | +€1,309 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,628 | €20,937 | +€1,309 | +6.7% |
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 6 October 2026 via checked.be.