I.D. COUPE: 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. COUPE
Largest movements
- Tangible fixed assets -€52,533
down €52,533 (-10.4%), from €506,034 to €453,501
of which Leasing and similar rights: -€35,415
- Debts after one year -€63,824
down €63,824 (-18.9%), from €337,241 to €273,417
- Tax, wage and social debts +€8,867
up €8,867 (+173%), from €5,116 to €13,984
of which Remuneration and social security: +€4,561
- Reserves +€7,336
new in 2025: €7,336
- Gross operating margin +€16,889
up €16,889 (+14.2%), from €119,053 to €135,943
- Depreciation +€9,790
up €9,790 (+21.4%), from €45,775 to €55,565
- Staff costs +€5,035
up €5,035 (+11.6%), from €43,569 to €48,604
- Taxes +€3,586
up €3,586 (+1,658%), from €216 to €3,803
- Other operating charges +€2,915
up €2,915 (+79.6%), from €3,661 to €6,576
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 | €545,635 | €495,649 | -€49,986 | -9.2% |
| Formation expenses | 20 | €695 | €463 | -€232 | -33.3% |
| Fixed assets | 21/28 | €506,034 | €453,501 | -€52,533 | -10.4% |
| Tangible fixed assets | 22/27 | €506,034 | €453,501 | -€52,533 | -10.4% |
| Land and buildings | 22 | €213,596 | €202,377 | -€11,219 | -5.3% |
| Plant, machinery and equipment | 23 | €11,879 | €11,898 | +€19 | +0.2% |
| Furniture and vehicles | 24 | €16,741 | €10,823 | -€5,918 | -35.4% |
| Leasing and similar rights | 25 | €263,817 | €228,402 | -€35,415 | -13.4% |
| Current assets | 29/58 | €38,906 | €41,685 | +€2,779 | +7.1% |
| Amounts receivable within one year | 40/41 | €23,402 | €23,474 | +€72 | +0.3% |
| Trade receivables | 40 | €19,658 | €19,219 | -€439 | -2.2% |
| Other amounts receivable | 41 | €3,744 | €4,255 | +€511 | +13.7% |
| Cash at bank and in hand | 54/58 | €15,504 | €15,462 | -€43 | -0.3% |
| Deferred charges and accrued income | 490/1 | - | €2,750 | +€2,750 | |
| Total equity and liabilities | 10/49 | €545,635 | €495,649 | -€49,986 | -9.2% |
| Equity | 10/15 | €19,682 | €27,018 | +€7,336 | +37.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €7,336 | +€7,336 | |
| Distributable reserves | 133 | - | €7,336 | +€7,336 | |
| Profit (loss) carried forward | 14 | €15,682 | €15,682 | = | 0.0% |
| Amounts payable | 17/49 | €525,953 | €468,631 | -€57,321 | -10.9% |
| Amounts payable after more than one year | 17 | €337,241 | €273,417 | -€63,824 | -18.9% |
| Financial debts | 170/4 | €337,241 | €273,417 | -€63,824 | -18.9% |
| Amounts payable within one year | 42/48 | €188,711 | €195,214 | +€6,503 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €64,575 | €63,824 | -€751 | -1.2% |
| Trade debts | 44 | €12,594 | €10,592 | -€2,002 | -15.9% |
| Suppliers | 440/4 | €12,594 | €10,592 | -€2,002 | -15.9% |
| Taxes, remuneration and social security | 45 | €5,116 | €13,984 | +€8,867 | +173% |
| Taxes | 450/3 | €507 | €4,813 | +€4,306 | +850% |
| Remuneration and social security | 454/9 | €4,609 | €9,171 | +€4,561 | +99.0% |
| Other amounts payable | 47/48 | €106,426 | €106,815 | +€389 | +0.4% |
| Remuneration, social security and pensions | 62 | €43,569 | €48,604 | +€5,035 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,775 | €55,565 | +€9,790 | +21.4% |
| Other operating charges | 640/8 | €3,661 | €6,576 | +€2,915 | +79.6% |
| Gross operating margin | 9900 | €119,053 | €135,943 | +€16,889 | +14.2% |
| Operating profit (loss) | 9901 | €26,049 | €25,198 | -€850 | -3.3% |
| Financial charges | 65/66B | €14,777 | €14,060 | -€717 | -4.9% |
| Recurring financial charges | 65 | €14,777 | €14,060 | -€717 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €11,272 | €11,138 | -€134 | -1.2% |
| Income taxes | 67/77 | €216 | €3,803 | +€3,586 | +1,658% |
| Profit (loss) for the period | 9904 | €11,055 | €7,336 | -€3,720 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,055 | €7,336 | -€3,720 | -33.6% |
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 16 October 2026 via checked.be.