ID-CONCEPT: 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-CONCEPT
Largest movements
- Cash -€42,464
down €42,464 (-12.5%), from €340,642 to €298,178
mainly Receivables within one year (-€42,096) and Investment in fixed assets (net) (-€39,487)
- Receivables within one year +€42,096
up €42,096 (+190.9%), from €22,053 to €64,149
of which Trade receivables: +€39,204
- Tangible fixed assets -€6,266
down €6,266 (-2.7%), from €229,480 to €223,213
of which Furniture and vehicles: -€25,553
- Reserves +€54,491
up €54,491 (+23.8%), from €228,663 to €283,154
of which Distributable reserves: +€54,491
- Other debts -€32,949
down €32,949 (-44.1%), from €74,796 to €41,847
- Tax, wage and social debts -€24,375
down €24,375 (-33.7%), from €72,340 to €47,965
of which Taxes: -€24,375
- Depreciation +€18,735
up €18,735 (+69.3%), from €27,019 to €45,754
- Taxes -€7,639
down €7,639 (-16.3%), from €46,984 to €39,345
- Financial income -€3,676
down €3,676 (-90.3%), from €4,071 to €395
- Other operating charges +€1,953
up €1,953 (+263.8%), from €740 to €2,693
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 | €593,752 | €586,692 | -€7,060 | -1.2% |
| Fixed assets | 21/28 | €229,480 | €223,213 | -€6,266 | -2.7% |
| Tangible fixed assets | 22/27 | €229,480 | €223,213 | -€6,266 | -2.7% |
| Land and buildings | 22 | €4,451 | €3,793 | -€658 | -14.8% |
| Plant, machinery and equipment | 23 | €2,924 | €13,449 | +€10,525 | +359.9% |
| Furniture and vehicles | 24 | €94,608 | €69,055 | -€25,553 | -27.0% |
| Other tangible fixed assets | 26 | €127,497 | €136,916 | +€9,419 | +7.4% |
| Current assets | 29/58 | €364,272 | €363,479 | -€794 | -0.2% |
| Amounts receivable within one year | 40/41 | €22,053 | €64,149 | +€42,096 | +190.9% |
| Trade receivables | 40 | €15,253 | €54,457 | +€39,204 | +257.0% |
| Other amounts receivable | 41 | €6,800 | €9,693 | +€2,892 | +42.5% |
| Cash at bank and in hand | 54/58 | €340,642 | €298,178 | -€42,464 | -12.5% |
| Deferred charges and accrued income | 490/1 | €1,577 | €1,151 | -€426 | -27.0% |
| Total equity and liabilities | 10/49 | €593,752 | €586,692 | -€7,060 | -1.2% |
| Equity | 10/15 | €438,867 | €493,357 | +€54,491 | +12.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €228,663 | €283,154 | +€54,491 | +23.8% |
| Tax-exempt reserves | 132 | €6,609 | €6,609 | = | 0.0% |
| Distributable reserves | 133 | €222,055 | €276,545 | +€54,491 | +24.5% |
| Profit (loss) carried forward | 14 | €191,612 | €191,612 | = | 0.0% |
| Amounts payable | 17/49 | €154,885 | €93,334 | -€61,551 | -39.7% |
| Amounts payable within one year | 42/48 | €154,885 | €92,606 | -€62,279 | -40.2% |
| Trade debts | 44 | €7,749 | €2,794 | -€4,955 | -63.9% |
| Suppliers | 440/4 | €7,749 | €2,794 | -€4,955 | -63.9% |
| Taxes, remuneration and social security | 45 | €72,340 | €47,965 | -€24,375 | -33.7% |
| Taxes | 450/3 | €72,242 | €47,867 | -€24,375 | -33.7% |
| Remuneration and social security | 454/9 | €98 | €98 | = | 0.0% |
| Other amounts payable | 47/48 | €74,796 | €41,847 | -€32,949 | -44.1% |
| Accrued charges and deferred income | 492/3 | - | €728 | +€728 | |
| Remuneration, social security and pensions | 62 | €13,611 | €15,044 | +€1,434 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,019 | €45,754 | +€18,735 | +69.3% |
| Other operating charges | 640/8 | €740 | €2,693 | +€1,953 | +263.8% |
| Gross operating margin | 9900 | €193,686 | €193,665 | -€22 | 0.0% |
| Operating profit (loss) | 9901 | €152,317 | €130,174 | -€22,143 | -14.5% |
| Financial income | 75/76B | €4,071 | €395 | -€3,676 | -90.3% |
| Recurring financial income | 75 | €4,071 | €395 | -€3,676 | -90.3% |
| Financial charges | 65/66B | €179 | €788 | +€608 | +339.2% |
| Recurring financial charges | 65 | €179 | €788 | +€608 | +339.2% |
| Profit (loss) for the period before taxes | 9903 | €156,209 | €129,781 | -€26,428 | -16.9% |
| Income taxes | 67/77 | €46,984 | €39,345 | -€7,639 | -16.3% |
| Profit (loss) for the period | 9904 | €109,225 | €90,436 | -€18,789 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €109,225 | €90,436 | -€18,789 | -17.2% |
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 3 October 2026 via checked.be.