I.D. SYSTEM: what changed
Two fiscal 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. SYSTEM
Largest movements
- Receivables within one year +€73,034
up €73,034 (+230.8%), from €31,650 to €104,684
of which Trade receivables: +€72,817
- Cash +€9,453
up €9,453 (+136.0%), from €6,952 to €16,405
mainly Tax, wage and social debts (+€44,417) and Trade debts (+€19,930)
- Tax, wage and social debts +€44,417
up €44,417 (+739.8%), from €6,004 to €50,421
of which Remuneration and social security: +€28,606
- Trade debts +€19,930
up €19,930 (+965.8%), from €2,064 to €21,994
- Profit (loss) carried forward +€10,356
up €10,356, from -€2,278 to €8,079
- Other debts +€7,742
up €7,742 (+61.6%), from €12,573 to €20,314
- Gross operating margin +€252,872
up €252,872, from -€15,615 to €237,257
- Staff costs +€215,822
up €215,822 (+2562.0%), from €8,424 to €224,246
- Financial income -€7,686
no longer reported in 2025 (was €7,686)
of which Financial income: -€7,686
- Other operating charges -€2,942
down €2,942 (-83.1%), from €3,542 to €600
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.
Cash bridge derived
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 | €38,822 | €121,275 | +€82,452 | +212.4% |
| Fixed assets | 21/28 | €220 | €185 | -€35 | -15.9% |
| Tangible fixed assets | 22/27 | €35 | - | -€35 | |
| Furniture and vehicles | 24 | €35 | - | -€35 | |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €38,602 | €121,090 | +€82,487 | +213.7% |
| Amounts receivable within one year | 40/41 | €31,650 | €104,684 | +€73,034 | +230.8% |
| Trade receivables | 40 | - | €72,817 | +€72,817 | |
| Other amounts receivable | 41 | €31,650 | €31,867 | +€218 | +0.7% |
| Cash at bank and in hand | 54/58 | €6,952 | €16,405 | +€9,453 | +136.0% |
| Total equity and liabilities | 10/49 | €38,822 | €121,275 | +€82,452 | +212.4% |
| Equity | 10/15 | €18,182 | €28,539 | +€10,356 | +57.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,278 | €8,079 | +€10,356 | |
| Amounts payable | 17/49 | €20,640 | €92,736 | +€72,096 | +349.3% |
| Amounts payable within one year | 42/48 | €20,640 | €92,736 | +€72,096 | +349.3% |
| Financial debts | 43 | - | €7 | +€7 | |
| Credit institutions | 430/8 | - | €7 | +€7 | |
| Trade debts | 44 | €2,064 | €21,994 | +€19,930 | +965.8% |
| Suppliers | 440/4 | €2,064 | €21,994 | +€19,930 | +965.8% |
| Taxes, remuneration and social security | 45 | €6,004 | €50,421 | +€44,417 | +739.8% |
| Taxes | 450/3 | - | €15,811 | +€15,811 | |
| Remuneration and social security | 454/9 | €6,004 | €34,610 | +€28,606 | +476.5% |
| Other amounts payable | 47/48 | €12,573 | €20,314 | +€7,742 | +61.6% |
| Remuneration, social security and pensions | 62 | €8,424 | €224,246 | +€215,822 | +2562.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €634 | €35 | -€599 | -94.5% |
| Other operating charges | 640/8 | €3,542 | €600 | -€2,942 | -83.1% |
| Gross operating margin | 9900 | -€15,615 | €237,257 | +€252,872 | |
| Operating profit (loss) | 9901 | -€28,215 | €12,376 | +€40,591 | |
| Financial income | 75/76B | €7,686 | - | -€7,686 | |
| Recurring financial income | 75 | €7,686 | - | -€7,686 | |
| Non-recurring financial income | 76B | €7,686 | - | -€7,686 | |
| Financial charges | 65/66B | €274 | €1,532 | +€1,258 | +459.1% |
| Recurring financial charges | 65 | €274 | €1,532 | +€1,258 | +459.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,803 | €10,844 | +€31,646 | |
| Income taxes | 67/77 | - | €487 | +€487 | |
| Profit (loss) for the period | 9904 | -€20,803 | €10,356 | +€31,159 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,803 | €10,356 | +€31,159 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.