ID CONCEPT: 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 CONCEPT
Largest movements
- Cash -€243,397
down €243,397 (-23.6%), from €1.0m to €788,181
mainly Current investments (-€204,333) and Other debts (-€150,000)
- Current investments +€204,333
up €204,333 (+3.6%), from €5.7m to €5.9m
- Other debts -€150,000
no longer reported in 2025 (was €150,000)
- Profit (loss) carried forward +€104,373
up €104,373 (+1.5%), from €6.8m to €6.9m
- Financial income -€189,254
down €189,254 (-54.6%), from €346,493 to €157,238
of which Non-recurring financial income: -€231,015
- Gross operating margin +€143,793
up €143,793, from -€34,832 to €108,961
- Taxes -€50,784
down €50,784 (-79.2%), from €64,154 to €13,370
- Other operating charges +€47,348
up €47,348 (+566%), from €8,367 to €55,715
- Financial charges +€17,952
up €17,952 (+55.7%), from €32,252 to €50,204
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 | €7,082,601 | €7,018,681 | -€63,920 | -0.9% |
| Fixed assets | 21/28 | €389,511 | €351,876 | -€37,635 | -9.7% |
| Tangible fixed assets | 22/27 | €389,511 | €351,876 | -€37,635 | -9.7% |
| Land and buildings | 22 | €268,841 | €261,886 | -€6,955 | -2.6% |
| Furniture and vehicles | 24 | €119,545 | €89,990 | -€29,555 | -24.7% |
| Other tangible fixed assets | 26 | €1,125 | - | -€1,125 | |
| Current assets | 29/58 | €6,693,090 | €6,666,805 | -€26,285 | -0.4% |
| Amounts receivable within one year | 40/41 | €8,248 | €23,512 | +€15,264 | +185% |
| Other amounts receivable | 41 | €8,248 | €23,512 | +€15,264 | +185% |
| Current investments | 50/53 | €5,650,780 | €5,855,113 | +€204,333 | +3.6% |
| Cash at bank and in hand | 54/58 | €1,031,578 | €788,181 | -€243,397 | -23.6% |
| Deferred charges and accrued income | 490/1 | €2,485 | - | -€2,485 | |
| Total equity and liabilities | 10/49 | €7,082,601 | €7,018,681 | -€63,920 | -0.9% |
| Equity | 10/15 | €6,879,941 | €6,984,315 | +€104,373 | +1.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,812,291 | €6,916,665 | +€104,373 | +1.5% |
| Amounts payable | 17/49 | €202,659 | €34,367 | -€168,293 | -83.0% |
| Amounts payable within one year | 42/48 | €202,659 | €34,367 | -€168,293 | -83.0% |
| Trade debts | 44 | €4,013 | €4,961 | +€948 | +23.6% |
| Suppliers | 440/4 | €4,013 | €4,961 | +€948 | +23.6% |
| Taxes, remuneration and social security | 45 | €48,646 | €29,405 | -€19,241 | -39.6% |
| Taxes | 450/3 | €48,646 | €29,405 | -€19,241 | -39.6% |
| Other amounts payable | 47/48 | €150,000 | - | -€150,000 | |
| Non-recurring operating income | 76A | - | €123,130 | +€123,130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,777 | €37,997 | +€8,220 | +27.6% |
| Other operating charges | 640/8 | €8,367 | €55,715 | +€47,348 | +566% |
| Non-recurring operating charges | 66A | - | €4,540 | +€4,540 | |
| Gross operating margin | 9900 | -€34,832 | €108,961 | +€143,793 | |
| Operating profit (loss) | 9901 | -€72,976 | €10,709 | +€83,685 | |
| Financial income | 75/76B | €346,493 | €157,238 | -€189,254 | -54.6% |
| Recurring financial income | 75 | €115,478 | €157,238 | +€41,760 | +36.2% |
| Non-recurring financial income | 76B | €231,015 | - | -€231,015 | |
| Financial charges | 65/66B | €32,252 | €50,204 | +€17,952 | +55.7% |
| Recurring financial charges | 65 | €32,252 | €50,204 | +€17,952 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | €241,264 | €117,743 | -€123,521 | -51.2% |
| Income taxes | 67/77 | €64,154 | €13,370 | -€50,784 | -79.2% |
| Profit (loss) for the period | 9904 | €177,110 | €104,373 | -€72,737 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €177,110 | €104,373 | -€72,737 | -41.1% |
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 30 October 2026 via checked.be.