ID & ASSOCIATES: 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 & ASSOCIATES
Largest movements
- Receivables within one year +€31,461
up €31,461 (+890.6%), from €3,533 to €34,994
- Cash +€10,377
up €10,377 (+1768.4%), from €587 to €10,964
mainly Net result for the year (+€33,198) and Trade debts (+€27,453)
- Profit (loss) carried forward +€33,198
up €33,198 (+88.7%), from -€37,423 to -€4,225
- Trade debts +€27,453
up €27,453 (+2621.4%), from €1,047 to €28,500
- Debts after one year -€16,083
no longer reported in 2025 (was €16,083)
- Current portion of long-term debt -€2,729
no longer reported in 2025 (was €2,729)
- Financial income +€99,447
new in 2025: €99,447
of which Financial income: +€99,447
- Gross operating margin -€72,583
down €72,583, from €6,380 to -€66,203
- Purchases and services +€69,908
new in 2025: €69,908
- Turnover -€2,675
down €2,675 (-41.9%), from €6,380 to €3,705
- Other operating charges -€1,063
no longer reported in 2025 (was €1,063)
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 | €4,367 | €46,205 | +€41,838 | +958.2% |
| Fixed assets | 21/28 | €247 | €247 | = | 0.0% |
| Financial fixed assets | 28 | €247 | €247 | = | 0.0% |
| Current assets | 29/58 | €4,120 | €45,958 | +€41,838 | +1015.6% |
| Amounts receivable within one year | 40/41 | €3,533 | €34,994 | +€31,461 | +890.6% |
| Other amounts receivable | 41 | €3,533 | €34,994 | +€31,461 | +890.6% |
| Cash at bank and in hand | 54/58 | €587 | €10,964 | +€10,377 | +1768.4% |
| Total equity and liabilities | 10/49 | €4,367 | €46,205 | +€41,838 | +958.2% |
| Equity | 10/15 | -€16,217 | €16,981 | +€33,198 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,606 | €2,606 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,606 | €2,606 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,606 | €2,606 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,423 | -€4,225 | +€33,198 | +88.7% |
| Amounts payable | 17/49 | €20,584 | €29,224 | +€8,641 | +42.0% |
| Amounts payable after more than one year | 17 | €16,083 | - | -€16,083 | |
| Financial debts | 170/4 | €16,083 | - | -€16,083 | |
| Amounts payable within one year | 42/48 | €4,500 | €29,224 | +€24,724 | +549.4% |
| Current portion of amounts payable after more than one year | 42 | €2,729 | - | -€2,729 | |
| Trade debts | 44 | €1,047 | €28,500 | +€27,453 | +2621.4% |
| Suppliers | 440/4 | €1,047 | €28,500 | +€27,453 | +2621.4% |
| Other amounts payable | 47/48 | €724 | €724 | = | 0.0% |
| Turnover | 70 | €6,380 | €3,705 | -€2,675 | -41.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €69,908 | +€69,908 | |
| Other operating charges | 640/8 | €1,063 | - | -€1,063 | |
| Gross operating margin | 9900 | €6,380 | -€66,203 | -€72,583 | |
| Operating profit (loss) | 9901 | €5,317 | -€66,203 | -€71,520 | |
| Financial income | 75/76B | - | €99,447 | +€99,447 | |
| Recurring financial income | 75 | - | €99,447 | +€99,447 | |
| Non-recurring financial income | 76B | - | €99,447 | +€99,447 | |
| Financial charges | 65/66B | €43 | €46 | +€4 | +8.2% |
| Recurring financial charges | 65 | €43 | €46 | +€4 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €5,274 | €33,198 | +€27,924 | +529.5% |
| Profit (loss) for the period | 9904 | €5,274 | €33,198 | +€27,924 | +529.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,274 | €33,198 | +€27,924 | +529.5% |
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 9 October 2026 via checked.be.