GROUP I.D.: 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.
GROUP I.D.
Largest movements
- Receivables within one year +€9,333
up €9,333 (+21.2%), from €43,997 to €53,330
- Deferred charges and accrued income -€5,275
down €5,275 (-87.9%), from €6,000 to €725
- Cash -€4,375
down €4,375 (-48.5%), from €9,015 to €4,639
mainly Receivables within one year (-€9,333) and Investment in fixed assets (net) (-€6,943)
- Tangible fixed assets -€1,986
down €1,986 (-7.2%), from €27,543 to €25,557
of which Furniture and vehicles: -€3,956
- Profit (loss) carried forward +€7,785
up €7,785 (+15.6%), from €49,961 to €57,746
- Current portion of long-term debt -€3,968
down €3,968 (-52.1%), from €7,612 to €3,644
- Trade debts -€3,726
down €3,726 (-90.9%), from €4,100 to €374
- Debts after one year -€3,644
down €3,644 (-35.0%), from €10,415 to €6,771
- Tax, wage and social debts +€1,291
up €1,291 (+24.9%), from €5,196 to €6,487
- Gross operating margin +€4,610
up €4,610 (+23.4%), from €19,683 to €24,293
- Financial income -€2,285
no longer reported in 2025 (was €2,285)
- Financial charges +€2,146
up €2,146 (+218%), from €985 to €3,132
- Depreciation +€284
up €284 (+3.3%), from €8,645 to €8,928
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 | €86,555 | €84,252 | -€2,303 | -2.7% |
| Fixed assets | 21/28 | €27,543 | €25,557 | -€1,986 | -7.2% |
| Tangible fixed assets | 22/27 | €27,543 | €25,557 | -€1,986 | -7.2% |
| Land and buildings | 22 | €16,741 | €14,148 | -€2,593 | -15.5% |
| Plant, machinery and equipment | 23 | €376 | €1,155 | +€779 | +207% |
| Furniture and vehicles | 24 | €5,364 | €1,408 | -€3,956 | -73.8% |
| Other tangible fixed assets | 26 | €5,062 | €8,847 | +€3,784 | +74.8% |
| Current assets | 29/58 | €59,012 | €58,694 | -€317 | -0.5% |
| Amounts receivable within one year | 40/41 | €43,997 | €53,330 | +€9,333 | +21.2% |
| Other amounts receivable | 41 | €43,997 | €53,330 | +€9,333 | +21.2% |
| Cash at bank and in hand | 54/58 | €9,015 | €4,639 | -€4,375 | -48.5% |
| Deferred charges and accrued income | 490/1 | €6,000 | €725 | -€5,275 | -87.9% |
| Total equity and liabilities | 10/49 | €86,555 | €84,252 | -€2,303 | -2.7% |
| Equity | 10/15 | €59,191 | €66,975 | +€7,785 | +13.2% |
| Contributions | 10/11 | €6,260 | €6,260 | = | 0.0% |
| Reserves | 13 | €2,970 | €2,970 | = | 0.0% |
| 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 | €1,110 | €1,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,961 | €57,746 | +€7,785 | +15.6% |
| Amounts payable | 17/49 | €27,364 | €17,276 | -€10,088 | -36.9% |
| Amounts payable after more than one year | 17 | €10,415 | €6,771 | -€3,644 | -35.0% |
| Financial debts | 170/4 | €10,415 | €6,771 | -€3,644 | -35.0% |
| Amounts payable within one year | 42/48 | €16,908 | €10,506 | -€6,403 | -37.9% |
| Current portion of amounts payable after more than one year | 42 | €7,612 | €3,644 | -€3,968 | -52.1% |
| Trade debts | 44 | €4,100 | €374 | -€3,726 | -90.9% |
| Suppliers | 440/4 | €4,100 | €374 | -€3,726 | -90.9% |
| Taxes, remuneration and social security | 45 | €5,196 | €6,487 | +€1,291 | +24.9% |
| Taxes | 450/3 | €5,196 | €6,487 | +€1,291 | +24.9% |
| Accrued charges and deferred income | 492/3 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,645 | €8,928 | +€284 | +3.3% |
| Other operating charges | 640/8 | €1,404 | €1,299 | -€105 | -7.5% |
| Gross operating margin | 9900 | €19,683 | €24,293 | +€4,610 | +23.4% |
| Operating profit (loss) | 9901 | €9,635 | €14,066 | +€4,431 | +46.0% |
| Financial income | 75/76B | €2,285 | - | -€2,285 | |
| Recurring financial income | 75 | €2,285 | - | -€2,285 | |
| Financial charges | 65/66B | €985 | €3,132 | +€2,146 | +218% |
| Recurring financial charges | 65 | €985 | €3,132 | +€2,146 | +218% |
| Profit (loss) for the period before taxes | 9903 | €10,934 | €10,934 | -€0 | 0.0% |
| Income taxes | 67/77 | €3,338 | €3,150 | -€188 | -5.6% |
| Profit (loss) for the period | 9904 | €7,597 | €7,785 | +€188 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,597 | €7,785 | +€188 | +2.5% |
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 24 October 2026 via checked.be.