ID BUILD: 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 BUILD
Largest movements
- Receivables within one year +€99,384
up €99,384 (+24.9%), from €398,784 to €498,168
of which Trade receivables: +€120,853
- Cash +€26,600
up €26,600 (+39.6%), from €67,096 to €93,695
mainly Trade debts (+€90,552) and Net result for the year (+€50,866)
- Trade debts +€90,552
up €90,552 (+28.3%), from €319,806 to €410,358
- Reserves +€49,932
up €49,932 (+48.5%), from €102,871 to €152,803
of which Distributable reserves: +€50,866
- Other debts -€14,399
down €14,399 (-54.6%), from €26,387 to €11,988
- Gross operating margin +€18,482
up €18,482 (+29.1%), from €63,612 to €82,094
- Other operating charges +€6,775
up €6,775 (+1,072%), from €632 to €7,407
- Taxes +€4,461
up €4,461 (+28.9%), from €15,432 to €19,894
- Financial charges -€3,023
down €3,023 (-59.3%), from €5,099 to €2,076
- Staff costs -€2,778
down €2,778 (-89.7%), from €3,098 to €320
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 | €474,977 | €598,477 | +€123,500 | +26.0% |
| Fixed assets | 21/28 | €8,471 | €5,791 | -€2,680 | -31.6% |
| Tangible fixed assets | 22/27 | €8,471 | €5,791 | -€2,680 | -31.6% |
| Plant, machinery and equipment | 23 | €1,026 | €470 | -€556 | -54.2% |
| Furniture and vehicles | 24 | €7,445 | €5,321 | -€2,124 | -28.5% |
| Current assets | 29/58 | €466,505 | €592,686 | +€126,180 | +27.0% |
| Amounts receivable within one year | 40/41 | €398,784 | €498,168 | +€99,384 | +24.9% |
| Trade receivables | 40 | €344,720 | €465,573 | +€120,853 | +35.1% |
| Other amounts receivable | 41 | €54,064 | €32,595 | -€21,469 | -39.7% |
| Cash at bank and in hand | 54/58 | €67,096 | €93,695 | +€26,600 | +39.6% |
| Deferred charges and accrued income | 490/1 | €626 | €822 | +€196 | +31.4% |
| Total equity and liabilities | 10/49 | €474,977 | €598,477 | +€123,500 | +26.0% |
| Equity | 10/15 | €105,371 | €156,237 | +€50,866 | +48.3% |
| Contributions | 10/11 | €2,500 | €3,434 | +€934 | +37.4% |
| Reserves | 13 | €102,871 | €152,803 | +€49,932 | +48.5% |
| Non-distributable reserves | 130/1 | €934 | - | -€934 | |
| Reserves not available under the articles | 1311 | €934 | - | -€934 | |
| Distributable reserves | 133 | €101,937 | €152,803 | +€50,866 | +49.9% |
| Amounts payable | 17/49 | €369,606 | €442,240 | +€72,634 | +19.7% |
| Amounts payable within one year | 42/48 | €369,606 | €442,240 | +€72,634 | +19.7% |
| Trade debts | 44 | €319,806 | €410,358 | +€90,552 | +28.3% |
| Suppliers | 440/4 | €319,806 | €410,358 | +€90,552 | +28.3% |
| Taxes, remuneration and social security | 45 | €23,413 | €19,894 | -€3,520 | -15.0% |
| Taxes | 450/3 | €19,238 | €19,894 | +€656 | +3.4% |
| Remuneration and social security | 454/9 | €4,176 | - | -€4,176 | |
| Other amounts payable | 47/48 | €26,387 | €11,988 | -€14,399 | -54.6% |
| Remuneration, social security and pensions | 62 | €3,098 | €320 | -€2,778 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,746 | €2,680 | -€65 | -2.4% |
| Other operating charges | 640/8 | €632 | €7,407 | +€6,775 | +1,072% |
| Gross operating margin | 9900 | €63,612 | €82,094 | +€18,482 | +29.1% |
| Operating profit (loss) | 9901 | €57,136 | €71,687 | +€14,551 | +25.5% |
| Financial income | 75/76B | €0 | €1,149 | +€1,149 | +2,873,200% |
| Recurring financial income | 75 | €0 | €1,149 | +€1,149 | +2,873,200% |
| Financial charges | 65/66B | €5,099 | €2,076 | -€3,023 | -59.3% |
| Recurring financial charges | 65 | €5,099 | €2,076 | -€3,023 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €52,037 | €70,760 | +€18,723 | +36.0% |
| Income taxes | 67/77 | €15,432 | €19,894 | +€4,461 | +28.9% |
| Profit (loss) for the period | 9904 | €36,604 | €50,866 | +€14,262 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,604 | €50,866 | +€14,262 | +39.0% |
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 14 October 2026 via checked.be.