I.D. CONSULT: 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. CONSULT
Largest movements
- Cash +€265,589
up €265,589 (+985%), from €26,974 to €292,562
mainly Net result for the year (+€280,695) and Provisions (+€87,865)
- Current investments +€159,000
up €159,000 (+63.9%), from €249,000 to €408,000
- Tangible fixed assets -€67,326
down €67,326 (-8.5%), from €795,634 to €728,307
of which Land and buildings: -€56,388
- Reserves +€279,094
up €279,094 (+41.9%), from €666,060 to €945,154
of which Tax-exempt reserves: +€263,594
- Provisions +€87,865
new in 2025: €87,865
- Trade debts -€16,769
down €16,769 (-78.0%), from €21,489 to €4,720
- Gross operating margin +€359,987
up €359,987 (+601%), from €59,946 to €419,933
- Financial income +€12,607
up €12,607 (+345%), from €3,650 to €16,257
- Depreciation -€4,747
down €4,747 (-12.5%), from €37,839 to €33,091
- Other operating charges -€4,472
down €4,472 (-33.1%), from €13,497 to €9,025
- Taxes +€4,373
up €4,373 (+286%), from €1,531 to €5,904
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 | €1,116,959 | €1,459,447 | +€342,488 | +30.7% |
| Fixed assets | 21/28 | €795,882 | €728,555 | -€67,326 | -8.5% |
| Tangible fixed assets | 22/27 | €795,634 | €728,307 | -€67,326 | -8.5% |
| Land and buildings | 22 | €744,955 | €688,567 | -€56,388 | -7.6% |
| Furniture and vehicles | 24 | €50,678 | €39,740 | -€10,938 | -21.6% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €321,078 | €730,892 | +€409,814 | +128% |
| Amounts receivable within one year | 40/41 | €27,963 | €26,763 | -€1,200 | -4.3% |
| Trade receivables | 40 | €2,989 | €445 | -€2,543 | -85.1% |
| Other amounts receivable | 41 | €24,974 | €26,318 | +€1,343 | +5.4% |
| Current investments | 50/53 | €249,000 | €408,000 | +€159,000 | +63.9% |
| Cash at bank and in hand | 54/58 | €26,974 | €292,562 | +€265,589 | +985% |
| Deferred charges and accrued income | 490/1 | €17,142 | €3,567 | -€13,575 | -79.2% |
| Total equity and liabilities | 10/49 | €1,116,959 | €1,459,447 | +€342,488 | +30.7% |
| Equity | 10/15 | €728,155 | €1,007,250 | +€279,095 | +38.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €666,060 | €945,154 | +€279,094 | +41.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €263,594 | +€263,594 | |
| Distributable reserves | 133 | €659,860 | €675,360 | +€15,500 | +2.3% |
| Profit (loss) carried forward | 14 | €95 | €96 | +€2 | +1.9% |
| Provisions and deferred taxes | 16 | - | €87,865 | +€87,865 | |
| Deferred taxes | 168 | - | €87,865 | +€87,865 | |
| Amounts payable | 17/49 | €388,805 | €364,333 | -€24,472 | -6.3% |
| Amounts payable after more than one year | 17 | €340,000 | €340,000 | = | 0.0% |
| Other amounts payable | 178/9 | €340,000 | €340,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €47,209 | €22,687 | -€24,522 | -51.9% |
| Trade debts | 44 | €21,489 | €4,720 | -€16,769 | -78.0% |
| Suppliers | 440/4 | €21,489 | €4,720 | -€16,769 | -78.0% |
| Taxes, remuneration and social security | 45 | €5,814 | €5,814 | = | 0.0% |
| Taxes | 450/3 | €5,814 | €5,814 | = | 0.0% |
| Other amounts payable | 47/48 | €19,906 | €12,153 | -€7,753 | -38.9% |
| Accrued charges and deferred income | 492/3 | €1,596 | €1,646 | +€50 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,839 | €33,091 | -€4,747 | -12.5% |
| Other operating charges | 640/8 | €13,497 | €9,025 | -€4,472 | -33.1% |
| Gross operating margin | 9900 | €59,946 | €419,933 | +€359,987 | +601% |
| Operating profit (loss) | 9901 | €8,610 | €377,818 | +€369,207 | +4,288% |
| Financial income | 75/76B | €3,650 | €16,257 | +€12,607 | +345% |
| Recurring financial income | 75 | €3,650 | €16,257 | +€12,607 | +345% |
| Financial charges | 65/66B | €19,699 | €19,611 | -€88 | -0.4% |
| Recurring financial charges | 65 | €19,699 | €19,611 | -€88 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,438 | €374,463 | +€381,902 | |
| Transfer from deferred taxes | 780 | - | €3,524 | +€3,524 | |
| Transfer to deferred taxes | 680 | - | €91,388 | +€91,388 | |
| Income taxes | 67/77 | €1,531 | €5,904 | +€4,373 | +286% |
| Profit (loss) for the period | 9904 | -€8,969 | €280,695 | +€289,665 | |
| Transfer from tax-exempt reserves | 789 | €6,000 | €10,571 | +€4,571 | +76.2% |
| Transfer to tax-exempt reserves | 689 | - | €274,164 | +€274,164 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,969 | €17,102 | +€20,071 |
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 20 October 2026 via checked.be.