I.D. Construction: 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.
I.D. Construction
Largest movements
- Tangible fixed assets +€97,219
up €97,219 (+79.2%), from €122,707 to €219,925
of which Land and buildings: +€90,176
- Cash +€32,540
up €32,540 (+16.3%), from €199,119 to €231,659
mainly Net result for the year (+€106,544) and Debts after one year (+€61,858)
- Deferred charges and accrued income +€28,379
up €28,379 (+166.7%), from €17,025 to €45,405
- Receivables within one year -€12,848
down €12,848 (-20.4%), from €62,838 to €49,991
of which Other amounts receivable: -€7,957
- Current investments -€10,000
no longer reported in 2025 (was €10,000)
- Debts after one year +€61,858
up €61,858 (+232.4%), from €26,621 to €88,479
- Profit (loss) carried forward +€61,383
up €61,383 (+68.7%), from €89,300 to €150,684
- Other debts -€54,077
down €54,077 (-63.9%), from €84,614 to €30,538
- Reserves +€43,301
up €43,301 (+27.8%), from €155,860 to €199,161
of which Tax-exempt reserves: +€45,161
- Tax, wage and social debts +€30,698
up €30,698 (+16032.8%), from €191 to €30,890
of which Taxes: +€30,686
- Gross operating margin +€110,271
up €110,271 (+112.1%), from €98,340 to €208,611
- Staff costs -€26,360
down €26,360 (-98.3%), from €26,825 to €465
- Depreciation +€18,788
up €18,788 (+91.4%), from €20,546 to €39,334
- Other operating charges +€17,190
up €17,190 (+424.3%), from €4,051 to €21,241
- Taxes +€7,807
up €7,807 (+72.2%), from €10,819 to €18,626
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 | €413,736 | €548,906 | +€135,169 | +32.7% |
| Fixed assets | 21/28 | €122,968 | €220,186 | +€97,219 | +79.1% |
| Tangible fixed assets | 22/27 | €122,707 | €219,925 | +€97,219 | +79.2% |
| Land and buildings | 22 | €64,653 | €154,828 | +€90,176 | +139.5% |
| Plant, machinery and equipment | 23 | €7,366 | €5,294 | -€2,073 | -28.1% |
| Furniture and vehicles | 24 | €44,809 | €56,169 | +€11,360 | +25.4% |
| Other tangible fixed assets | 26 | €5,878 | €3,634 | -€2,244 | -38.2% |
| Financial fixed assets | 28 | €261 | €261 | = | 0.0% |
| Current assets | 29/58 | €290,769 | €328,719 | +€37,951 | +13.1% |
| Stocks and contracts in progress | 3 | €1,786 | €1,665 | -€121 | -6.8% |
| Stocks | 30/36 | €1,786 | €1,665 | -€121 | -6.8% |
| Amounts receivable within one year | 40/41 | €62,838 | €49,991 | -€12,848 | -20.4% |
| Trade receivables | 40 | €46,409 | €41,518 | -€4,891 | -10.5% |
| Other amounts receivable | 41 | €16,429 | €8,472 | -€7,957 | -48.4% |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €199,119 | €231,659 | +€32,540 | +16.3% |
| Deferred charges and accrued income | 490/1 | €17,025 | €45,405 | +€28,379 | +166.7% |
| Total equity and liabilities | 10/49 | €413,736 | €548,906 | +€135,169 | +32.7% |
| Equity | 10/15 | €251,360 | €357,905 | +€106,544 | +42.4% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €155,860 | €199,161 | +€43,301 | +27.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | - | €45,161 | +€45,161 | |
| Distributable reserves | 133 | €154,000 | €154,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,300 | €150,684 | +€61,383 | +68.7% |
| Provisions and deferred taxes | 16 | - | €11,290 | +€11,290 | |
| Deferred taxes | 168 | - | €11,290 | +€11,290 | |
| Amounts payable | 17/49 | €162,376 | €179,711 | +€17,335 | +10.7% |
| Amounts payable after more than one year | 17 | €26,621 | €88,479 | +€61,858 | +232.4% |
| Financial debts | 170/4 | €26,621 | €88,479 | +€61,858 | +232.4% |
| Amounts payable within one year | 42/48 | €129,288 | €91,221 | -€38,067 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €10,932 | €15,494 | +€4,563 | +41.7% |
| Trade debts | 44 | €33,551 | €14,300 | -€19,251 | -57.4% |
| Suppliers | 440/4 | €33,551 | €14,300 | -€19,251 | -57.4% |
| Taxes, remuneration and social security | 45 | €191 | €30,890 | +€30,698 | +16032.8% |
| Taxes | 450/3 | €191 | €30,878 | +€30,686 | +16026.7% |
| Remuneration and social security | 454/9 | - | €12 | +€12 | |
| Other amounts payable | 47/48 | €84,614 | €30,538 | -€54,077 | -63.9% |
| Accrued charges and deferred income | 492/3 | €6,467 | €11 | -€6,457 | -99.8% |
| Remuneration, social security and pensions | 62 | €26,825 | €465 | -€26,360 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,546 | €39,334 | +€18,788 | +91.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €110 | €760 | +€650 | +590.9% |
| Other operating charges | 640/8 | €4,051 | €21,241 | +€17,190 | +424.3% |
| Non-recurring operating charges | 66A | €300 | - | -€300 | |
| Gross operating margin | 9900 | €98,340 | €208,611 | +€110,271 | +112.1% |
| Operating profit (loss) | 9901 | €46,508 | €146,810 | +€100,302 | +215.7% |
| Financial income | 75/76B | €2,094 | €1,961 | -€132 | -6.3% |
| Recurring financial income | 75 | €2,094 | €1,961 | -€132 | -6.3% |
| Financial charges | 65/66B | €10,696 | €12,311 | +€1,615 | +15.1% |
| Recurring financial charges | 65 | €10,696 | €12,311 | +€1,615 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €37,906 | €136,460 | +€98,555 | +260.0% |
| Transfer from deferred taxes | 780 | - | €1 | +€1 | |
| Transfer to deferred taxes | 680 | - | €11,291 | +€11,291 | |
| Income taxes | 67/77 | €10,819 | €18,626 | +€7,807 | +72.2% |
| Profit (loss) for the period | 9904 | €27,087 | €106,544 | +€79,457 | +293.3% |
| Transfer from tax-exempt reserves | 789 | - | €4 | +€4 | |
| Transfer to tax-exempt reserves | 689 | - | €45,165 | +€45,165 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,087 | €61,383 | +€34,296 | +126.6% |
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 11 October 2026 via checked.be.