CID.be: 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.
CID.be
Largest movements
- Stocks and contracts -€1,527
down €1,527 (-15.8%), from €9,657 to €8,130
- Tangible fixed assets -€741
down €741 (-79.0%), from €938 to €197
- Receivables within one year -€606
down €606 (-42.5%), from €1,424 to €818
- Other debts -€1,923
down €1,923 (-20.5%), from €9,381 to €7,458
- Trade debts -€1,394
down €1,394 (-49.2%), from €2,834 to €1,440
- Tax, wage and social debts +€625
up €625 (+271.4%), from €230 to €855
- Current portion of long-term debt -€320
no longer reported in 2025 (was €320)
- Profit (loss) carried forward +€133
up €133 (+0.4%), from -€30,748 to -€30,615
- Turnover -€3,835
down €3,835 (-26.2%), from €14,625 to €10,790
- Gross operating margin -€3,024
down €3,024, from €2,153 to -€870
- Purchases and services -€811
down €811 (-6.5%), from €12,472 to €11,661
- Financial charges -€329
down €329 (-48.7%), from €674 to €346
- Other operating charges -€256
down €256 (-89.7%), from €285 to €30
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 | €12,786 | €9,887 | -€2,900 | -22.7% |
| Fixed assets | 21/28 | €938 | €197 | -€741 | -79.0% |
| Tangible fixed assets | 22/27 | €938 | €197 | -€741 | -79.0% |
| Furniture and vehicles | 24 | €938 | €197 | -€741 | -79.0% |
| Current assets | 29/58 | €11,849 | €9,690 | -€2,159 | -18.2% |
| Stocks and contracts in progress | 3 | €9,657 | €8,130 | -€1,527 | -15.8% |
| Stocks | 30/36 | €9,657 | €8,130 | -€1,527 | -15.8% |
| Amounts receivable within one year | 40/41 | €1,424 | €818 | -€606 | -42.5% |
| Trade receivables | 40 | €1,424 | €818 | -€606 | -42.5% |
| Cash at bank and in hand | 54/58 | €47 | €10 | -€37 | -78.8% |
| Deferred charges and accrued income | 490/1 | €721 | €732 | +€11 | +1.5% |
| Total equity and liabilities | 10/49 | €12,786 | €9,887 | -€2,900 | -22.7% |
| Equity | 10/15 | €0 | €133 | +€133 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €12,156 | €12,156 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €10,296 | €10,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,748 | -€30,615 | +€133 | +0.4% |
| Amounts payable | 17/49 | €12,786 | €9,754 | -€3,033 | -23.7% |
| Amounts payable within one year | 42/48 | €12,766 | €9,754 | -€3,012 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €320 | - | -€320 | |
| Trade debts | 44 | €2,834 | €1,440 | -€1,394 | -49.2% |
| Suppliers | 440/4 | €2,834 | €1,440 | -€1,394 | -49.2% |
| Taxes, remuneration and social security | 45 | €230 | €855 | +€625 | +271.4% |
| Taxes | 450/3 | €230 | €855 | +€625 | +271.4% |
| Other amounts payable | 47/48 | €9,381 | €7,458 | -€1,923 | -20.5% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Turnover | 70 | €14,625 | €10,790 | -€3,835 | -26.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,472 | €11,661 | -€811 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €983 | €741 | -€242 | -24.6% |
| Other operating charges | 640/8 | €285 | €30 | -€256 | -89.7% |
| Gross operating margin | 9900 | €2,153 | -€870 | -€3,024 | |
| Operating profit (loss) | 9901 | €884 | -€1,641 | -€2,526 | |
| Financial income | 75/76B | €0 | €245 | +€245 | +153075.0% |
| Recurring financial income | 75 | €0 | €245 | +€245 | +153075.0% |
| Financial charges | 65/66B | €674 | €346 | -€329 | -48.7% |
| Recurring financial charges | 65 | €674 | €346 | -€329 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €210 | -€1,742 | -€1,952 | |
| Income taxes | 67/77 | €467 | €625 | +€158 | +33.8% |
| Profit (loss) for the period | 9904 | -€257 | -€2,367 | -€2,110 | -821.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€257 | -€2,367 | -€2,110 | -821.4% |
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 5 October 2026 via checked.be.