4ID: 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.
4ID
Largest movements
- Cash +€59,444
up €59,444 (+125%), from €47,466 to €106,910
mainly Other debts (+€49,975) and Net result for the year (+€43,178)
- Receivables within one year -€14,077
down €14,077 (-55.0%), from €25,585 to €11,508
of which Trade receivables: -€18,460
- Tangible fixed assets -€6,216
down €6,216 (-37.9%), from €16,402 to €10,186
of which Furniture and vehicles: -€5,239
- Deferred charges and accrued income +€5,000
new in 2025: €5,000
- Other debts +€49,975
up €49,975 (+1,909%), from €2,618 to €52,593
- Reserves -€16,822
down €16,822 (-36.0%), from €46,688 to €29,866
- Trade debts +€11,278
up €11,278 (+472%), from €2,390 to €13,668
- Debts after one year -€6,762
down €6,762 (-36.9%), from €18,348 to €11,586
- Tax, wage and social debts +€6,360
up €6,360 (+59.1%), from €10,758 to €17,118
- Gross operating margin +€26,820
up €26,820 (+77.6%), from €34,545 to €61,365
- Taxes +€8,945
up €8,945 (+134%), from €6,672 to €15,617
- Financial income +€3,788
up €3,788 (+289%), from €1,311 to €5,099
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 | €89,454 | €133,604 | +€44,150 | +49.4% |
| Fixed assets | 21/28 | €16,402 | €10,186 | -€6,216 | -37.9% |
| Tangible fixed assets | 22/27 | €16,402 | €10,186 | -€6,216 | -37.9% |
| Plant, machinery and equipment | 23 | €1,726 | €748 | -€978 | -56.6% |
| Furniture and vehicles | 24 | €14,677 | €9,438 | -€5,239 | -35.7% |
| Current assets | 29/58 | €73,051 | €123,418 | +€50,367 | +68.9% |
| Amounts receivable within one year | 40/41 | €25,585 | €11,508 | -€14,077 | -55.0% |
| Trade receivables | 40 | €25,585 | €7,126 | -€18,460 | -72.1% |
| Other amounts receivable | 41 | - | €4,383 | +€4,383 | |
| Cash at bank and in hand | 54/58 | €47,466 | €106,910 | +€59,444 | +125% |
| Deferred charges and accrued income | 490/1 | - | €5,000 | +€5,000 | |
| Total equity and liabilities | 10/49 | €89,454 | €133,604 | +€44,150 | +49.4% |
| Equity | 10/15 | €48,688 | €31,866 | -€16,822 | -34.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,688 | €29,866 | -€16,822 | -36.0% |
| Distributable reserves | 133 | €46,688 | €29,866 | -€16,822 | -36.0% |
| Amounts payable | 17/49 | €40,765 | €101,738 | +€60,972 | +150% |
| Amounts payable after more than one year | 17 | €18,348 | €11,586 | -€6,762 | -36.9% |
| Financial debts | 170/4 | €18,348 | €11,586 | -€6,762 | -36.9% |
| Amounts payable within one year | 42/48 | €22,418 | €90,152 | +€67,734 | +302% |
| Current portion of amounts payable after more than one year | 42 | €6,652 | €6,772 | +€120 | +1.8% |
| Trade debts | 44 | €2,390 | €13,668 | +€11,278 | +472% |
| Suppliers | 440/4 | €2,390 | €13,668 | +€11,278 | +472% |
| Taxes, remuneration and social security | 45 | €10,758 | €17,118 | +€6,360 | +59.1% |
| Taxes | 450/3 | €10,758 | €17,118 | +€6,360 | +59.1% |
| Other amounts payable | 47/48 | €2,618 | €52,593 | +€49,975 | +1,909% |
| Non-recurring operating income | 76A | €3,491 | - | -€3,491 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,479 | €6,216 | -€263 | -4.1% |
| Other operating charges | 640/8 | €1,139 | €870 | -€269 | -23.6% |
| Gross operating margin | 9900 | €34,545 | €61,365 | +€26,820 | +77.6% |
| Operating profit (loss) | 9901 | €26,928 | €54,279 | +€27,352 | +102% |
| Financial income | 75/76B | €1,311 | €5,099 | +€3,788 | +289% |
| Recurring financial income | 75 | €1,311 | €5,099 | +€3,788 | +289% |
| Financial charges | 65/66B | €712 | €583 | -€129 | -18.1% |
| Recurring financial charges | 65 | €712 | €583 | -€129 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €27,527 | €58,795 | +€31,268 | +114% |
| Income taxes | 67/77 | €6,672 | €15,617 | +€8,945 | +134% |
| Profit (loss) for the period | 9904 | €20,855 | €43,178 | +€22,323 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €20,855 | €43,178 | +€22,323 | +107% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.