I.D. MANAGEMENT: 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. MANAGEMENT
Largest movements
- Tangible fixed assets -€28,829
down €28,829 (-2.2%), from €1.3m to €1.3m
of which Land and buildings: -€39,498
- Cash +€15,708
up €15,708 (+14.5%), from €108,411 to €124,119
mainly Other debts (+€54,382) and Depreciation (+€39,950)
- Receivables within one year +€15,125
up €15,125, from €0 to €15,125
- Debts after one year -€81,250
down €81,250 (-14.3%), from €568,750 to €487,500
- Other debts +€54,382
up €54,382 (+7.8%), from €700,161 to €754,543
- Profit (loss) carried forward +€34,140
up €34,140 (+15.7%), from -€217,654 to -€183,514
- Gross operating margin +€42,882
up €42,882 (+68.5%), from €62,575 to €105,457
- Financial charges -€8,723
down €8,723 (-25.5%), from €34,203 to €25,480
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 | €1,436,091 | €1,443,211 | +€7,120 | +0.5% |
| Fixed assets | 21/28 | €1,326,930 | €1,298,101 | -€28,829 | -2.2% |
| Tangible fixed assets | 22/27 | €1,326,930 | €1,298,101 | -€28,829 | -2.2% |
| Land and buildings | 22 | €1,326,459 | €1,286,960 | -€39,498 | -3.0% |
| Furniture and vehicles | 24 | €471 | €11,141 | +€10,669 | +2,265% |
| Current assets | 29/58 | €109,161 | €145,110 | +€35,949 | +32.9% |
| Amounts receivable within one year | 40/41 | €0 | €15,125 | +€15,125 | |
| Trade receivables | 40 | €0 | €15,125 | +€15,125 | |
| Cash at bank and in hand | 54/58 | €108,411 | €124,119 | +€15,708 | +14.5% |
| Deferred charges and accrued income | 490/1 | €750 | €5,866 | +€5,116 | +682% |
| Total equity and liabilities | 10/49 | €1,436,091 | €1,443,211 | +€7,120 | +0.5% |
| Equity | 10/15 | €82,346 | €116,486 | +€34,140 | +41.5% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€217,654 | -€183,514 | +€34,140 | +15.7% |
| Amounts payable | 17/49 | €1,353,745 | €1,326,725 | -€27,021 | -2.0% |
| Amounts payable after more than one year | 17 | €568,750 | €487,500 | -€81,250 | -14.3% |
| Financial debts | 170/4 | €568,750 | €487,500 | -€81,250 | -14.3% |
| Amounts payable within one year | 42/48 | €784,995 | €839,225 | +€54,229 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €81,250 | €81,250 | = | 0.0% |
| Trade debts | 44 | €2,297 | €1,156 | -€1,141 | -49.7% |
| Suppliers | 440/4 | €2,297 | €1,156 | -€1,141 | -49.7% |
| Taxes, remuneration and social security | 45 | €1,287 | €2,275 | +€988 | +76.8% |
| Taxes | 450/3 | €1,287 | €2,275 | +€988 | +76.8% |
| Other amounts payable | 47/48 | €700,161 | €754,543 | +€54,382 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,756 | €39,950 | +€194 | +0.5% |
| Other operating charges | 640/8 | €5,353 | €5,717 | +€364 | +6.8% |
| Gross operating margin | 9900 | €62,575 | €105,457 | +€42,882 | +68.5% |
| Operating profit (loss) | 9901 | €17,467 | €59,791 | +€42,324 | +242% |
| Financial charges | 65/66B | €34,203 | €25,480 | -€8,723 | -25.5% |
| Recurring financial charges | 65 | €34,203 | €25,480 | -€8,723 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,737 | €34,310 | +€51,047 | |
| Income taxes | 67/77 | €200 | €170 | -€30 | -15.2% |
| Profit (loss) for the period | 9904 | -€16,937 | €34,140 | +€51,077 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,937 | €34,140 | +€51,077 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.