ID-AL: 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.
ID-AL
Largest movements
- Cash +€22,550
up €22,550 (+183%), from €12,312 to €34,861
mainly Receivables within one year (+€16,820) and Other debts (+€11,528)
- Receivables within one year -€16,820
down €16,820 (-94.5%), from €17,797 to €977
of which Trade receivables: -€17,050
- Tangible fixed assets +€6,863
up €6,863 (+1,104%), from €622 to €7,485
of which Plant, machinery and equipment: +€5,758
- Stocks and contracts +€6,483
up €6,483 (+36.2%), from €17,895 to €24,378
of which Contracts in progress: +€4,393
- Deferred charges and accrued income -€1,078
down €1,078 (-90.8%), from €1,188 to €109
- Other debts +€11,528
up €11,528 (+50.4%), from €22,859 to €34,387
- Tax, wage and social debts +€6,380
up €6,380 (+194%), from €3,291 to €9,671
of which Remuneration and social security: +€5,778
- Profit (loss) carried forward +€910
up €910 (+74.0%), from €1,229 to €2,139
- Trade debts -€820
down €820 (-41.5%), from €1,974 to €1,154
- Staff costs +€49,373
new in 2025: €49,373
- Gross operating margin +€44,695
up €44,695 (+512%), from €8,727 to €53,422
- Taxes -€1,359
down €1,359 (-56.7%), from €2,399 to €1,039
- Financial charges +€866
up €866 (+1,408%), from €62 to €927
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 | €49,813 | €67,811 | +€17,997 | +36.1% |
| Fixed assets | 21/28 | €622 | €7,485 | +€6,863 | +1,104% |
| Tangible fixed assets | 22/27 | €622 | €7,485 | +€6,863 | +1,104% |
| Land and buildings | 22 | - | €1,320 | +€1,320 | |
| Plant, machinery and equipment | 23 | - | €5,758 | +€5,758 | |
| Furniture and vehicles | 24 | €622 | €407 | -€215 | -34.5% |
| Current assets | 29/58 | €49,191 | €60,326 | +€11,134 | +22.6% |
| Stocks and contracts in progress | 3 | €17,895 | €24,378 | +€6,483 | +36.2% |
| Stocks | 30/36 | €5,895 | €7,985 | +€2,090 | +35.5% |
| Contracts in progress | 37 | €12,000 | €16,393 | +€4,393 | +36.6% |
| Amounts receivable within one year | 40/41 | €17,797 | €977 | -€16,820 | -94.5% |
| Trade receivables | 40 | €17,281 | €231 | -€17,050 | -98.7% |
| Other amounts receivable | 41 | €516 | €746 | +€230 | +44.6% |
| Cash at bank and in hand | 54/58 | €12,312 | €34,861 | +€22,550 | +183% |
| Deferred charges and accrued income | 490/1 | €1,188 | €109 | -€1,078 | -90.8% |
| Total equity and liabilities | 10/49 | €49,813 | €67,811 | +€17,997 | +36.1% |
| Equity | 10/15 | €21,689 | €22,599 | +€910 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,229 | €2,139 | +€910 | +74.0% |
| Amounts payable | 17/49 | €28,124 | €45,211 | +€17,088 | +60.8% |
| Amounts payable within one year | 42/48 | €28,124 | €45,211 | +€17,088 | +60.8% |
| Trade debts | 44 | €1,974 | €1,154 | -€820 | -41.5% |
| Suppliers | 440/4 | €1,974 | €1,154 | -€820 | -41.5% |
| Taxes, remuneration and social security | 45 | €3,291 | €9,671 | +€6,380 | +194% |
| Taxes | 450/3 | €3,291 | €3,893 | +€602 | +18.3% |
| Remuneration and social security | 454/9 | - | €5,778 | +€5,778 | |
| Other amounts payable | 47/48 | €22,859 | €34,387 | +€11,528 | +50.4% |
| Remuneration, social security and pensions | 62 | - | €49,373 | +€49,373 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215 | €441 | +€226 | +105% |
| Other operating charges | 640/8 | €869 | €1,037 | +€168 | +19.4% |
| Gross operating margin | 9900 | €8,727 | €53,422 | +€44,695 | +512% |
| Operating profit (loss) | 9901 | €7,644 | €2,571 | -€5,073 | -66.4% |
| Financial income | 75/76B | €163 | €306 | +€143 | +87.8% |
| Recurring financial income | 75 | €163 | €306 | +€143 | +87.8% |
| Financial charges | 65/66B | €62 | €927 | +€866 | +1,408% |
| Recurring financial charges | 65 | €62 | €927 | +€866 | +1,408% |
| Profit (loss) for the period before taxes | 9903 | €7,745 | €1,949 | -€5,796 | -74.8% |
| Income taxes | 67/77 | €2,399 | €1,039 | -€1,359 | -56.7% |
| Profit (loss) for the period | 9904 | €5,346 | €910 | -€4,436 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,346 | €910 | -€4,436 | -83.0% |
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 16 October 2026 via checked.be.