ID-CLIC: 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-CLIC
Largest movements
- Cash +€24,348
up €24,348 (+890.9%), from €2,733 to €27,081
mainly Net result for the year (+€23,841) and Depreciation (+€11,497)
- Tangible fixed assets -€7,435
down €7,435 (-22.3%), from €33,384 to €25,949
of which Furniture and vehicles: -€9,938
- Deferred charges and accrued income +€2,859
new in 2025: €2,859
- Receivables within one year -€777
down €777 (-3.6%), from €21,413 to €20,637
of which Other amounts receivable: -€2,371
- Profit (loss) carried forward +€23,841
up €23,841 (+61.5%), from €38,754 to €62,594
- Tax, wage and social debts -€3,317
down €3,317 (-24.3%), from €13,656 to €10,339
of which Remuneration and social security: -€2,756
- Trade debts -€1,530
down €1,530 (-72.1%), from €2,121 to €591
- Depreciation +€11,436
up €11,436 (+18776.0%), from €61 to €11,497
- Gross operating margin -€6,009
down €6,009 (-12.3%), from €48,868 to €42,859
- Taxes -€3,442
down €3,442 (-34.2%), from €10,051 to €6,609
- Other operating charges +€872
new in 2025: €872
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 | €57,531 | €76,525 | +€18,994 | +33.0% |
| Fixed assets | 21/28 | €33,384 | €25,949 | -€7,435 | -22.3% |
| Tangible fixed assets | 22/27 | €33,384 | €25,949 | -€7,435 | -22.3% |
| Furniture and vehicles | 24 | €33,384 | €23,446 | -€9,938 | -29.8% |
| Other tangible fixed assets | 26 | - | €2,503 | +€2,503 | |
| Current assets | 29/58 | €24,147 | €50,576 | +€26,430 | +109.5% |
| Amounts receivable within one year | 40/41 | €21,413 | €20,637 | -€777 | -3.6% |
| Trade receivables | 40 | €15,208 | €16,803 | +€1,595 | +10.5% |
| Other amounts receivable | 41 | €6,205 | €3,834 | -€2,371 | -38.2% |
| Cash at bank and in hand | 54/58 | €2,733 | €27,081 | +€24,348 | +890.9% |
| Deferred charges and accrued income | 490/1 | - | €2,859 | +€2,859 | |
| Total equity and liabilities | 10/49 | €57,531 | €76,525 | +€18,994 | +33.0% |
| Equity | 10/15 | €41,754 | €65,594 | +€23,841 | +57.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,754 | €62,594 | +€23,841 | +61.5% |
| Amounts payable | 17/49 | €15,777 | €10,931 | -€4,846 | -30.7% |
| Amounts payable within one year | 42/48 | €15,777 | €10,931 | -€4,846 | -30.7% |
| Trade debts | 44 | €2,121 | €591 | -€1,530 | -72.1% |
| Suppliers | 440/4 | €2,121 | €591 | -€1,530 | -72.1% |
| Taxes, remuneration and social security | 45 | €13,656 | €10,339 | -€3,317 | -24.3% |
| Taxes | 450/3 | €10,820 | €10,259 | -€561 | -5.2% |
| Remuneration and social security | 454/9 | €2,836 | €80 | -€2,756 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61 | €11,497 | +€11,436 | +18776.0% |
| Other operating charges | 640/8 | - | €872 | +€872 | |
| Gross operating margin | 9900 | €48,868 | €42,859 | -€6,009 | -12.3% |
| Operating profit (loss) | 9901 | €48,807 | €30,489 | -€18,317 | -37.5% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €3 | €92 | +€90 | +3591.6% |
| Recurring financial charges | 65 | €3 | €92 | +€90 | +3591.6% |
| Profit (loss) for the period before taxes | 9903 | €48,804 | €30,449 | -€18,355 | -37.6% |
| Income taxes | 67/77 | €10,051 | €6,609 | -€3,442 | -34.2% |
| Profit (loss) for the period | 9904 | €38,754 | €23,841 | -€14,913 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,754 | €23,841 | -€14,913 | -38.5% |
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 2 October 2026 via checked.be.