IDC: 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.
IDC
Largest movements
- Receivables within one year +€3,952
up €3,952 (+47.0%), from €8,414 to €12,367
of which Trade receivables: +€3,312
- Cash -€3,775
down €3,775 (-67.2%), from €5,615 to €1,839
mainly Net result for the year (-€4,128) and Receivables within one year (-€3,952)
- Tangible fixed assets -€973
down €973 (-3.9%), from €25,123 to €24,149
of which Other tangible fixed assets: -€688
- Stocks and contracts +€516
up €516 (+15.0%), from €3,440 to €3,955
- Profit (loss) carried forward -€4,128
down €4,128 (-30.5%), from -€13,519 to -€17,647
- Other debts +€3,606
up €3,606 (+717%), from €503 to €4,109
- Current portion of long-term debt -€3,169
down €3,169 (-11.3%), from €27,969 to €24,800
- Short-term financial debts +€3,019
new in 2025: €3,019
- Trade debts +€2,136
up €2,136 (+79.9%), from €2,674 to €4,810
- Gross operating margin -€12,996
down €12,996 (-90.0%), from €14,444 to €1,447
- Depreciation +€287
up €287 (+7.9%), from €3,626 to €3,913
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.
Derived cash bridge
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 | €43,091 | €42,736 | -€355 | -0.8% |
| Fixed assets | 21/28 | €25,623 | €24,574 | -€1,048 | -4.1% |
| Tangible fixed assets | 22/27 | €25,123 | €24,149 | -€973 | -3.9% |
| Furniture and vehicles | 24 | €1,057 | €771 | -€285 | -27.0% |
| Other tangible fixed assets | 26 | €24,066 | €23,378 | -€688 | -2.9% |
| Financial fixed assets | 28 | €500 | €425 | -€75 | -15.0% |
| Current assets | 29/58 | €17,469 | €18,161 | +€693 | +4.0% |
| Stocks and contracts in progress | 3 | €3,440 | €3,955 | +€516 | +15.0% |
| Stocks | 30/36 | €3,440 | €3,955 | +€516 | +15.0% |
| Amounts receivable within one year | 40/41 | €8,414 | €12,367 | +€3,952 | +47.0% |
| Trade receivables | 40 | €7,959 | €11,271 | +€3,312 | +41.6% |
| Other amounts receivable | 41 | €455 | €1,096 | +€640 | +141% |
| Cash at bank and in hand | 54/58 | €5,615 | €1,839 | -€3,775 | -67.2% |
| Total equity and liabilities | 10/49 | €43,091 | €42,736 | -€355 | -0.8% |
| Equity | 10/15 | €2,738 | -€1,390 | -€4,128 | |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €16,007 | €16,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | €670 | €670 | = | 0.0% |
| Reserves not available under the articles | 1311 | €670 | €670 | = | 0.0% |
| Distributable reserves | 133 | €15,337 | €15,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,519 | -€17,647 | -€4,128 | -30.5% |
| Amounts payable | 17/49 | €40,353 | €44,126 | +€3,773 | +9.3% |
| Amounts payable within one year | 42/48 | €39,853 | €43,626 | +€3,773 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €27,969 | €24,800 | -€3,169 | -11.3% |
| Financial debts | 43 | - | €3,019 | +€3,019 | |
| Credit institutions | 430/8 | - | €3,019 | +€3,019 | |
| Trade debts | 44 | €2,674 | €4,810 | +€2,136 | +79.9% |
| Suppliers | 440/4 | €2,674 | €4,810 | +€2,136 | +79.9% |
| Advances received on contracts in progress | 46 | €4,472 | €4,472 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,235 | €2,415 | -€1,820 | -43.0% |
| Taxes | 450/3 | €4,235 | €2,415 | -€1,820 | -43.0% |
| Other amounts payable | 47/48 | €503 | €4,109 | +€3,606 | +717% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Non-recurring operating income | 76A | €2,177 | - | -€2,177 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,626 | €3,913 | +€287 | +7.9% |
| Other operating charges | 640/8 | €1,081 | €1,063 | -€18 | -1.7% |
| Gross operating margin | 9900 | €14,444 | €1,447 | -€12,996 | -90.0% |
| Operating profit (loss) | 9901 | €9,737 | -€3,529 | -€13,265 | |
| Financial income | 75/76B | €0 | €13 | +€13 | +44,433% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +44,433% |
| Financial charges | 65/66B | €483 | €613 | +€130 | +26.8% |
| Recurring financial charges | 65 | €483 | €613 | +€130 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €9,253 | -€4,128 | -€13,382 | |
| Profit (loss) for the period | 9904 | €9,253 | -€4,128 | -€13,382 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,253 | -€4,128 | -€13,382 |
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 31 October 2026 via checked.be.