I.D. Factory: 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. Factory
Largest movements
- Receivables within one year +€71,440
up €71,440 (+591%), from €12,098 to €83,538
of which Trade receivables: +€65,461
- Cash -€36,971
down €36,971 (-53.0%), from €69,704 to €32,733
mainly Receivables within one year (-€71,440) and Deferred charges and accrued income (-€3,149)
- Tangible fixed assets -€29,003
down €29,003 (-51.7%), from €56,143 to €27,140
of which Furniture and vehicles: -€23,013
- Deferred charges and accrued income +€3,149
up €3,149 (+92.0%), from €3,425 to €6,574
- Other debts +€5,500
up €5,500 (+44.3%), from €12,415 to €17,915
- Trade debts +€4,191
up €4,191 (+184%), from €2,272 to €6,463
- Gross operating margin +€3,233
up €3,233 (+11.9%), from €27,216 to €30,449
- Depreciation -€1,208
down €1,208 (-4.0%), from €30,210 to €29,003
- Financial charges -€318
down €318 (-68.0%), from €468 to €150
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 | €147,918 | €157,101 | +€9,183 | +6.2% |
| Fixed assets | 21/28 | €56,143 | €27,140 | -€29,003 | -51.7% |
| Tangible fixed assets | 22/27 | €56,143 | €27,140 | -€29,003 | -51.7% |
| Land and buildings | 22 | €3,114 | €2,644 | -€470 | -15.1% |
| Plant, machinery and equipment | 23 | €13,869 | €8,348 | -€5,520 | -39.8% |
| Furniture and vehicles | 24 | €39,161 | €16,148 | -€23,013 | -58.8% |
| Current assets | 29/58 | €91,775 | €129,961 | +€38,185 | +41.6% |
| Stocks and contracts in progress | 3 | €6,549 | €7,116 | +€567 | +8.7% |
| Stocks | 30/36 | €6,549 | €7,116 | +€567 | +8.7% |
| Amounts receivable within one year | 40/41 | €12,098 | €83,538 | +€71,440 | +591% |
| Trade receivables | 40 | €7,134 | €72,595 | +€65,461 | +918% |
| Other amounts receivable | 41 | €4,964 | €10,942 | +€5,979 | +120% |
| Cash at bank and in hand | 54/58 | €69,704 | €32,733 | -€36,971 | -53.0% |
| Deferred charges and accrued income | 490/1 | €3,425 | €6,574 | +€3,149 | +92.0% |
| Total equity and liabilities | 10/49 | €147,918 | €157,101 | +€9,183 | +6.2% |
| Equity | 10/15 | €132,076 | €132,723 | +€647 | +0.5% |
| Contributions | 10/11 | €106,200 | €106,200 | = | 0.0% |
| Reserves | 13 | €99,168 | €99,168 | = | 0.0% |
| Distributable reserves | 133 | €99,168 | €99,168 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,292 | -€72,645 | +€647 | +0.9% |
| Amounts payable | 17/49 | €15,842 | €24,378 | +€8,536 | +53.9% |
| Amounts payable within one year | 42/48 | €15,842 | €24,378 | +€8,536 | +53.9% |
| Trade debts | 44 | €2,272 | €6,463 | +€4,191 | +184% |
| Suppliers | 440/4 | €2,272 | €6,463 | +€4,191 | +184% |
| Taxes, remuneration and social security | 45 | €1,155 | €0 | -€1,155 | -100% |
| Taxes | 450/3 | €1,155 | €0 | -€1,155 | -100% |
| Other amounts payable | 47/48 | €12,415 | €17,915 | +€5,500 | +44.3% |
| Non-recurring operating income | 76A | €276 | €0 | -€276 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,210 | €29,003 | -€1,208 | -4.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €780 | €755 | -€25 | -3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €27,216 | €30,449 | +€3,233 | +11.9% |
| Operating profit (loss) | 9901 | -€3,774 | €691 | +€4,465 | |
| Financial income | 75/76B | €83 | €314 | +€231 | +276% |
| Recurring financial income | 75 | €83 | €314 | +€231 | +276% |
| Financial charges | 65/66B | €468 | €150 | -€318 | -68.0% |
| Recurring financial charges | 65 | €468 | €150 | -€318 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,159 | €855 | +€5,014 | |
| Income taxes | 67/77 | €167 | €208 | +€42 | +25.0% |
| Profit (loss) for the period | 9904 | -€4,326 | €647 | +€4,972 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,326 | €647 | +€4,972 |
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 18 October 2026 via checked.be.