ID-CAD: 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-CAD
Largest movements
- Current investments +€33,638
up €33,638 (+25.9%), from €129,987 to €163,625
- Tangible fixed assets -€13,029
down €13,029 (-29.8%), from €43,655 to €30,626
of which Furniture and vehicles: -€11,811
- Receivables within one year -€6,911
down €6,911 (-50.7%), from €13,639 to €6,728
of which Trade receivables: -€7,119
- Reserves +€29,503
up €29,503 (+21.5%), from €137,038 to €166,540
of which Distributable reserves: +€29,503
- Debts after one year -€7,780
down €7,780 (-59.1%), from €13,166 to €5,386
- Tax, wage and social debts -€6,234
down €6,234 (-37.3%), from €16,725 to €10,491
- Depreciation -€2,059
down €2,059 (-13.6%), from €15,088 to €13,029
- Taxes +€923
up €923 (+6.8%), from €13,509 to €14,432
- Gross operating margin -€681
down €681 (-1.2%), from €56,721 to €56,041
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 | €197,534 | €211,709 | +€14,175 | +7.2% |
| Fixed assets | 21/28 | €43,705 | €30,676 | -€13,029 | -29.8% |
| Tangible fixed assets | 22/27 | €43,655 | €30,626 | -€13,029 | -29.8% |
| Land and buildings | 22 | €280 | - | -€280 | |
| Plant, machinery and equipment | 23 | €2,000 | €1,062 | -€938 | -46.9% |
| Furniture and vehicles | 24 | €41,376 | €29,564 | -€11,811 | -28.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €153,830 | €181,033 | +€27,204 | +17.7% |
| Amounts receivable within one year | 40/41 | €13,639 | €6,728 | -€6,911 | -50.7% |
| Trade receivables | 40 | €13,627 | €6,508 | -€7,119 | -52.2% |
| Other amounts receivable | 41 | €12 | €220 | +€209 | +1,807% |
| Current investments | 50/53 | €129,987 | €163,625 | +€33,638 | +25.9% |
| Cash at bank and in hand | 54/58 | €9,341 | €9,777 | +€436 | +4.7% |
| Deferred charges and accrued income | 490/1 | €864 | €903 | +€40 | +4.6% |
| Total equity and liabilities | 10/49 | €197,534 | €211,709 | +€14,175 | +7.2% |
| Equity | 10/15 | €155,638 | €185,140 | +€29,503 | +19.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137,038 | €166,540 | +€29,503 | +21.5% |
| Tax-exempt reserves | 132 | €1,260 | €1,260 | = | 0.0% |
| Distributable reserves | 133 | €135,778 | €165,280 | +€29,503 | +21.7% |
| Amounts payable | 17/49 | €41,897 | €26,569 | -€15,328 | -36.6% |
| Amounts payable after more than one year | 17 | €13,166 | €5,386 | -€7,780 | -59.1% |
| Financial debts | 170/4 | €13,166 | €5,386 | -€7,780 | -59.1% |
| Amounts payable within one year | 42/48 | €28,586 | €21,183 | -€7,403 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €7,435 | €7,780 | +€345 | +4.6% |
| Trade debts | 44 | - | €246 | +€246 | |
| Suppliers | 440/4 | - | €246 | +€246 | |
| Taxes, remuneration and social security | 45 | €16,725 | €10,491 | -€6,234 | -37.3% |
| Taxes | 450/3 | €16,725 | €10,491 | -€6,234 | -37.3% |
| Other amounts payable | 47/48 | €4,426 | €2,665 | -€1,760 | -39.8% |
| Accrued charges and deferred income | 492/3 | €145 | - | -€145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,088 | €13,029 | -€2,059 | -13.6% |
| Other operating charges | 640/8 | €528 | €597 | +€69 | +13.1% |
| Gross operating margin | 9900 | €56,721 | €56,041 | -€681 | -1.2% |
| Operating profit (loss) | 9901 | €41,105 | €42,415 | +€1,309 | +3.2% |
| Financial income | 75/76B | €1,824 | €2,341 | +€517 | +28.3% |
| Recurring financial income | 75 | €1,824 | €2,341 | +€517 | +28.3% |
| Financial charges | 65/66B | €1,245 | €820 | -€425 | -34.1% |
| Recurring financial charges | 65 | €1,245 | €820 | -€425 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €41,684 | €43,935 | +€2,251 | +5.4% |
| Income taxes | 67/77 | €13,509 | €14,432 | +€923 | +6.8% |
| Profit (loss) for the period | 9904 | €28,174 | €29,503 | +€1,328 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,174 | €29,503 | +€1,328 | +4.7% |
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 13 October 2026 via checked.be.