I.D. LUNCH: 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. LUNCH
Largest movements
- Cash +€53,714
up €53,714 (+107%), from €50,067 to €103,780
mainly Net result for the year (+€29,278) and Trade debts (+€26,841)
- Receivables within one year +€13,875
up €13,875 (+12.5%), from €111,047 to €124,922
of which Trade receivables: +€15,020
- Stocks and contracts +€3,076
up €3,076 (+101%), from €3,051 to €6,127
- Reserves +€29,278
new in 2025: €29,278
- Trade debts +€26,841
up €26,841 (+22.0%), from €121,944 to €148,785
- Tax, wage and social debts +€13,889
up €13,889 (+82.9%), from €16,758 to €30,647
of which Taxes: +€16,820
- Gross operating margin +€20,016
up €20,016 (+78.4%), from €25,537 to €45,553
- Taxes +€7,306
up €7,306 (+88.1%), from €8,289 to €15,595
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 | €165,515 | €236,110 | +€70,595 | +42.7% |
| Fixed assets | 21/28 | €283 | €180 | -€103 | -36.3% |
| Tangible fixed assets | 22/27 | €103 | - | -€103 | |
| Furniture and vehicles | 24 | €103 | - | -€103 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €165,233 | €235,930 | +€70,697 | +42.8% |
| Stocks and contracts in progress | 3 | €3,051 | €6,127 | +€3,076 | +101% |
| Stocks | 30/36 | €3,051 | €6,127 | +€3,076 | +101% |
| Amounts receivable within one year | 40/41 | €111,047 | €124,922 | +€13,875 | +12.5% |
| Trade receivables | 40 | €109,902 | €124,922 | +€15,020 | +13.7% |
| Other amounts receivable | 41 | €1,145 | - | -€1,145 | |
| Cash at bank and in hand | 54/58 | €50,067 | €103,780 | +€53,714 | +107% |
| Deferred charges and accrued income | 490/1 | €1,068 | €1,101 | +€33 | +3.1% |
| Total equity and liabilities | 10/49 | €165,515 | €236,110 | +€70,595 | +42.7% |
| Equity | 10/15 | €25,444 | €54,723 | +€29,278 | +115% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | - | €29,278 | +€29,278 | |
| Distributable reserves | 133 | - | €29,278 | +€29,278 | |
| Profit (loss) carried forward | 14 | €655 | €655 | = | 0.0% |
| Amounts payable | 17/49 | €140,071 | €181,387 | +€41,316 | +29.5% |
| Amounts payable within one year | 42/48 | €138,772 | €179,833 | +€41,061 | +29.6% |
| Trade debts | 44 | €121,944 | €148,785 | +€26,841 | +22.0% |
| Suppliers | 440/4 | €121,944 | €148,785 | +€26,841 | +22.0% |
| Taxes, remuneration and social security | 45 | €16,758 | €30,647 | +€13,889 | +82.9% |
| Taxes | 450/3 | €13,827 | €30,647 | +€16,820 | +122% |
| Remuneration and social security | 454/9 | €2,931 | - | -€2,931 | |
| Other amounts payable | 47/48 | €70 | €402 | +€331 | +471% |
| Accrued charges and deferred income | 492/3 | €1,299 | €1,554 | +€255 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €292 | €103 | -€190 | -64.9% |
| Other operating charges | 640/8 | €813 | €535 | -€277 | -34.1% |
| Gross operating margin | 9900 | €25,537 | €45,553 | +€20,016 | +78.4% |
| Operating profit (loss) | 9901 | €24,432 | €44,915 | +€20,483 | +83.8% |
| Financial income | 75/76B | €102 | €125 | +€23 | +22.4% |
| Recurring financial income | 75 | €102 | €125 | +€23 | +22.4% |
| Financial charges | 65/66B | €150 | €167 | +€17 | +11.4% |
| Recurring financial charges | 65 | €150 | €167 | +€17 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €24,384 | €44,873 | +€20,489 | +84.0% |
| Income taxes | 67/77 | €8,289 | €15,595 | +€7,306 | +88.1% |
| Profit (loss) for the period | 9904 | €16,096 | €29,278 | +€13,183 | +81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,096 | €29,278 | +€13,183 | +81.9% |
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 31 October 2026 via checked.be.