iD²: 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.
iD²
Largest movements
- Tangible fixed assets -€51,924
down €51,924 (-7.9%), from €655,890 to €603,966
of which Land and buildings: -€37,241
- Receivables within one year +€17,515
up €17,515 (+23.3%), from €75,132 to €92,647
of which Other amounts receivable: +€18,247
- Cash +€16,015
up €16,015 (+190.4%), from €8,413 to €24,428
mainly Other debts (+€222,758) and Accrued charges and deferred income (+€120,000)
- Stocks and contracts +€10,892
up €10,892 (+79.8%), from €13,643 to €24,535
- Other debts +€222,758
new in 2025: €222,758
- Profit (loss) carried forward -€174,179
down €174,179, from €84,471 to -€89,708
- Trade debts -€129,964
no longer reported in 2025 (was €129,964)
of which Bills of exchange payable: -€117,969
- Accrued charges and deferred income +€120,000
new in 2025: €120,000
- Debts after one year -€47,877
down €47,877 (-10.3%), from €465,773 to €417,895
- Gross operating margin -€296,643
down €296,643, from €209,869 to -€86,774
- Taxes -€24,288
no longer reported in 2025 (was €24,288)
- Other operating charges +€13,520
up €13,520 (+424.6%), from €3,184 to €16,704
- Depreciation +€11,285
up €11,285 (+27.8%), from €40,639 to €51,924
- Financial charges +€4,301
up €4,301 (+29.3%), from €14,669 to €18,970
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 | €753,078 | €745,576 | -€7,502 | -1.0% |
| Fixed assets | 21/28 | €655,890 | €603,966 | -€51,924 | -7.9% |
| Tangible fixed assets | 22/27 | €655,890 | €603,966 | -€51,924 | -7.9% |
| Land and buildings | 22 | €617,029 | €579,787 | -€37,241 | -6.0% |
| Plant, machinery and equipment | 23 | €38,171 | €24,116 | -€14,054 | -36.8% |
| Furniture and vehicles | 24 | €691 | €63 | -€628 | -90.9% |
| Current assets | 29/58 | €97,187 | €141,609 | +€44,422 | +45.7% |
| Stocks and contracts in progress | 3 | €13,643 | €24,535 | +€10,892 | +79.8% |
| Stocks | 30/36 | €13,643 | €24,535 | +€10,892 | +79.8% |
| Amounts receivable within one year | 40/41 | €75,132 | €92,647 | +€17,515 | +23.3% |
| Trade receivables | 40 | €75,132 | €74,400 | -€732 | -1.0% |
| Other amounts receivable | 41 | - | €18,247 | +€18,247 | |
| Cash at bank and in hand | 54/58 | €8,413 | €24,428 | +€16,015 | +190.4% |
| Total equity and liabilities | 10/49 | €753,078 | €745,576 | -€7,502 | -1.0% |
| Equity | 10/15 | €99,434 | -€74,744 | -€174,179 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,563 | €2,563 | = | 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% |
| Distributable reserves | 133 | €703 | €703 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,471 | -€89,708 | -€174,179 | |
| Amounts payable | 17/49 | €653,643 | €820,320 | +€166,677 | +25.5% |
| Amounts payable after more than one year | 17 | €465,773 | €417,895 | -€47,877 | -10.3% |
| Financial debts | 170/4 | €465,773 | €417,895 | -€47,877 | -10.3% |
| Amounts payable within one year | 42/48 | €187,871 | €282,425 | +€94,554 | +50.3% |
| Current portion of amounts payable after more than one year | 42 | €46,690 | €59,127 | +€12,437 | +26.6% |
| Trade debts | 44 | €129,964 | - | -€129,964 | |
| Suppliers | 440/4 | €11,995 | - | -€11,995 | |
| Bills of exchange payable | 441 | €117,969 | - | -€117,969 | |
| Taxes, remuneration and social security | 45 | €11,217 | €539 | -€10,677 | -95.2% |
| Taxes | 450/3 | €11,217 | €539 | -€10,677 | -95.2% |
| Other amounts payable | 47/48 | - | €222,758 | +€222,758 | |
| Accrued charges and deferred income | 492/3 | - | €120,000 | +€120,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,639 | €51,924 | +€11,285 | +27.8% |
| Other operating charges | 640/8 | €3,184 | €16,704 | +€13,520 | +424.6% |
| Gross operating margin | 9900 | €209,869 | -€86,774 | -€296,643 | |
| Operating profit (loss) | 9901 | €166,046 | -€155,402 | -€321,448 | |
| Financial income | 75/76B | - | €193 | +€193 | |
| Recurring financial income | 75 | - | €193 | +€193 | |
| Financial charges | 65/66B | €14,669 | €18,970 | +€4,301 | +29.3% |
| Recurring financial charges | 65 | €14,669 | €18,970 | +€4,301 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €151,377 | -€174,179 | -€325,556 | |
| Income taxes | 67/77 | €24,288 | - | -€24,288 | |
| Profit (loss) for the period | 9904 | €127,089 | -€174,179 | -€301,268 | |
| Profit (loss) for the period to be appropriated | 9905 | €127,089 | -€174,179 | -€301,268 |
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.