Ýdalir: 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.
Ýdalir
Largest movements
- Receivables within one year -€72,486
down €72,486 (-56.5%), from €128,268 to €55,782
of which Other amounts receivable: -€51,220
- Tangible fixed assets +€28,473
up €28,473 (+51.5%), from €55,285 to €83,758
of which Other tangible fixed assets: +€34,800
- Cash -€6,247
down €6,247 (-56.9%), from €10,975 to €4,728
mainly Investment in fixed assets (net) (-€34,800) and Debts after one year (-€22,649)
- Debts after one year -€22,649
down €22,649 (-40.2%), from €56,335 to €33,686
- Trade debts -€14,962
down €14,962 (-46.2%), from €32,418 to €17,456
- Other debts -€14,410
down €14,410 (-100.0%), from €14,410 to €0
- Reserves +€12,728
up €12,728 (+10.6%), from €120,382 to €133,110
of which Distributable reserves: +€12,728
- Tax, wage and social debts -€10,870
down €10,870 (-48.7%), from €22,319 to €11,450
- Gross operating margin -€38,716
down €38,716 (-58.0%), from €66,704 to €27,988
- Taxes -€13,013
down €13,013 (-66.3%), from €19,640 to €6,627
- Financial income +€739
up €739 (+14.7%), from €5,012 to €5,751
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 | €291,401 | €241,720 | -€49,681 | -17.0% |
| Fixed assets | 21/28 | €56,415 | €84,888 | +€28,473 | +50.5% |
| Tangible fixed assets | 22/27 | €55,285 | €83,758 | +€28,473 | +51.5% |
| Land and buildings | 22 | €16,183 | €15,037 | -€1,146 | -7.1% |
| Plant, machinery and equipment | 23 | €1,155 | €18 | -€1,137 | -98.4% |
| Furniture and vehicles | 24 | €117 | €0 | -€117 | -100.0% |
| Leasing and similar rights | 25 | €37,829 | €33,903 | -€3,926 | -10.4% |
| Other tangible fixed assets | 26 | - | €34,800 | +€34,800 | |
| Financial fixed assets | 28 | €1,130 | €1,130 | = | 0.0% |
| Current assets | 29/58 | €234,986 | €156,832 | -€78,155 | -33.3% |
| Amounts receivable after more than one year | 29 | €95,000 | €95,000 | = | 0.0% |
| Other amounts receivable | 291 | €95,000 | €95,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €128,268 | €55,782 | -€72,486 | -56.5% |
| Trade receivables | 40 | €21,267 | €0 | -€21,267 | -100.0% |
| Other amounts receivable | 41 | €107,002 | €55,782 | -€51,220 | -47.9% |
| Cash at bank and in hand | 54/58 | €10,975 | €4,728 | -€6,247 | -56.9% |
| Deferred charges and accrued income | 490/1 | €743 | €1,322 | +€579 | +78.0% |
| Total equity and liabilities | 10/49 | €291,401 | €241,720 | -€49,681 | -17.0% |
| Equity | 10/15 | €132,782 | €145,510 | +€12,728 | +9.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €120,382 | €133,110 | +€12,728 | +10.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €118,522 | €131,250 | +€12,728 | +10.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €158,619 | €96,209 | -€62,409 | -39.3% |
| Amounts payable after more than one year | 17 | €56,335 | €33,686 | -€22,649 | -40.2% |
| Financial debts | 170/4 | €56,335 | €33,686 | -€22,649 | -40.2% |
| Amounts payable within one year | 42/48 | €102,284 | €62,000 | -€40,284 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €29,123 | €22,649 | -€6,474 | -22.2% |
| Financial debts | 43 | €4,013 | €10,446 | +€6,433 | +160.3% |
| Credit institutions | 430/8 | €4,013 | €1,946 | -€2,067 | -51.5% |
| Other loans | 439 | - | €8,500 | +€8,500 | |
| Trade debts | 44 | €32,418 | €17,456 | -€14,962 | -46.2% |
| Suppliers | 440/4 | €32,418 | €17,456 | -€14,962 | -46.2% |
| Taxes, remuneration and social security | 45 | €22,319 | €11,450 | -€10,870 | -48.7% |
| Taxes | 450/3 | €22,319 | €11,450 | -€10,870 | -48.7% |
| Other amounts payable | 47/48 | €14,410 | €0 | -€14,410 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €523 | +€523 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,038 | €6,327 | +€288 | +4.8% |
| Other operating charges | 640/8 | €3,666 | €3,055 | -€611 | -16.7% |
| Gross operating margin | 9900 | €66,704 | €27,988 | -€38,716 | -58.0% |
| Operating profit (loss) | 9901 | €57,000 | €18,607 | -€38,394 | -67.4% |
| Financial income | 75/76B | €5,012 | €5,751 | +€739 | +14.7% |
| Recurring financial income | 75 | €5,012 | €5,751 | +€739 | +14.7% |
| Financial charges | 65/66B | €4,443 | €5,003 | +€560 | +12.6% |
| Recurring financial charges | 65 | €4,443 | €5,003 | +€560 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €57,569 | €19,355 | -€38,214 | -66.4% |
| Income taxes | 67/77 | €19,640 | €6,627 | -€13,013 | -66.3% |
| Profit (loss) for the period | 9904 | €37,930 | €12,728 | -€25,202 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,930 | €12,728 | -€25,202 | -66.4% |
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 12 October 2026 via checked.be.