ID Bati Construct: 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.
ID Bati Construct
Largest movements
- Cash +€36,306
up €36,306 (+213.7%), from €16,987 to €53,293
mainly Net result for the year (+€28,969) and Tax, wage and social debts (+€9,582)
- Receivables within one year +€3,955
up €3,955 (+27.5%), from €14,408 to €18,363
of which Other amounts receivable: +€14,170
- Tangible fixed assets -€1,257
down €1,257 (-21.4%), from €5,864 to €4,607
- Profit (loss) carried forward +€28,969
up €28,969 (+111.9%), from €25,884 to €54,854
- Tax, wage and social debts +€9,582
up €9,582 (+137.7%), from €6,959 to €16,542
- Trade debts +€1,495
up €1,495 (+292.4%), from €511 to €2,006
- Other debts -€904
no longer reported in 2025 (was €904)
- Gross operating margin +€18,028
up €18,028 (+52.1%), from €34,577 to €52,605
- Write-downs +€6,975
new in 2025: €6,975
- Taxes +€2,623
up €2,623 (+37.7%), from €6,959 to €9,582
- Other operating charges +€718
new in 2025: €718
- Financial charges +€565
up €565 (+6828.6%), from €8 to €574
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 | €37,259 | €76,402 | +€39,143 | +105.1% |
| Fixed assets | 21/28 | €5,864 | €4,607 | -€1,257 | -21.4% |
| Tangible fixed assets | 22/27 | €5,864 | €4,607 | -€1,257 | -21.4% |
| Furniture and vehicles | 24 | €5,864 | €4,607 | -€1,257 | -21.4% |
| Current assets | 29/58 | €31,395 | €71,794 | +€40,399 | +128.7% |
| Amounts receivable within one year | 40/41 | €14,408 | €18,363 | +€3,955 | +27.5% |
| Trade receivables | 40 | €10,680 | €465 | -€10,215 | -95.6% |
| Other amounts receivable | 41 | €3,728 | €17,898 | +€14,170 | +380.1% |
| Cash at bank and in hand | 54/58 | €16,987 | €53,293 | +€36,306 | +213.7% |
| Deferred charges and accrued income | 490/1 | - | €138 | +€138 | |
| Total equity and liabilities | 10/49 | €37,259 | €76,402 | +€39,143 | +105.1% |
| Equity | 10/15 | €28,884 | €57,854 | +€28,969 | +100.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,884 | €54,854 | +€28,969 | +111.9% |
| Amounts payable | 17/49 | €8,375 | €18,548 | +€10,173 | +121.5% |
| Amounts payable within one year | 42/48 | €8,375 | €18,548 | +€10,173 | +121.5% |
| Trade debts | 44 | €511 | €2,006 | +€1,495 | +292.4% |
| Suppliers | 440/4 | €511 | €2,006 | +€1,495 | +292.4% |
| Taxes, remuneration and social security | 45 | €6,959 | €16,542 | +€9,582 | +137.7% |
| Taxes | 450/3 | €6,959 | €16,542 | +€9,582 | +137.7% |
| Other amounts payable | 47/48 | €904 | - | -€904 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,725 | €2,005 | +€281 | +16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,975 | +€6,975 | |
| Other operating charges | 640/8 | - | €718 | +€718 | |
| Non-recurring operating charges | 66A | - | €3,801 | +€3,801 | |
| Gross operating margin | 9900 | €34,577 | €52,605 | +€18,028 | +52.1% |
| Operating profit (loss) | 9901 | €32,852 | €39,105 | +€6,253 | +19.0% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €8 | €574 | +€565 | +6828.6% |
| Recurring financial charges | 65 | €8 | €574 | +€565 | +6828.6% |
| Profit (loss) for the period before taxes | 9903 | €32,844 | €38,552 | +€5,708 | +17.4% |
| Income taxes | 67/77 | €6,959 | €9,582 | +€2,623 | +37.7% |
| Profit (loss) for the period | 9904 | €25,884 | €28,969 | +€3,085 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,884 | €28,969 | +€3,085 | +11.9% |
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 30 September 2026 via checked.be.