ID CONCEPT & DEVELOPMENT: 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 & DEVELOPMENT
Largest movements
- Cash -€28,115
down €28,115 (-54.2%), from €51,885 to €23,770
mainly Other debts (-€24,989) and Contributions, distributions and other (-€17,650)
- Receivables within one year +€2,342
up €2,342 (+9.7%), from €24,254 to €26,596
of which Other amounts receivable: +€2,342
- Tangible fixed assets -€2,102
down €2,102 (-90.5%), from €2,322 to €220
- Other debts -€24,989
down €24,989 (-58.5%), from €42,702 to €17,713
- Tax, wage and social debts -€6,762
down €6,762 (-42.0%), from €16,119 to €9,357
of which Remuneration and social security: -€4,663
- Profit (loss) carried forward +€4,021
up €4,021 (+37.0%), from €10,854 to €14,875
- Staff costs -€17,371
down €17,371 (-75.6%), from €22,992 to €5,621
- Taxes +€4,669
up €4,669 (+268.6%), from €1,738 to €6,407
- Gross operating margin +€3,858
up €3,858 (+12.0%), from €32,238 to €36,095
- Depreciation -€1,913
down €1,913 (-47.6%), from €4,015 to €2,102
- Other operating charges -€554
down €554 (-67.2%), from €824 to €271
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 | €81,121 | €53,461 | -€27,660 | -34.1% |
| Fixed assets | 21/28 | €2,507 | €405 | -€2,102 | -83.8% |
| Tangible fixed assets | 22/27 | €2,322 | €220 | -€2,102 | -90.5% |
| Furniture and vehicles | 24 | €2,322 | €220 | -€2,102 | -90.5% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €78,614 | €53,056 | -€25,558 | -32.5% |
| Amounts receivable after more than one year | 29 | €2,090 | €2,204 | +€115 | +5.5% |
| Other amounts receivable | 291 | €2,090 | €2,204 | +€115 | +5.5% |
| Amounts receivable within one year | 40/41 | €24,254 | €26,596 | +€2,342 | +9.7% |
| Trade receivables | 40 | €24,250 | €24,250 | = | 0.0% |
| Other amounts receivable | 41 | €4 | €2,346 | +€2,342 | +61955.8% |
| Cash at bank and in hand | 54/58 | €51,885 | €23,770 | -€28,115 | -54.2% |
| Deferred charges and accrued income | 490/1 | €385 | €486 | +€100 | +26.0% |
| Total equity and liabilities | 10/49 | €81,121 | €53,461 | -€27,660 | -34.1% |
| Equity | 10/15 | €15,355 | €19,376 | +€4,021 | +26.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Distributable reserves | 133 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,854 | €14,875 | +€4,021 | +37.0% |
| Amounts payable | 17/49 | €65,766 | €34,085 | -€31,681 | -48.2% |
| Amounts payable within one year | 42/48 | €65,766 | €34,085 | -€31,681 | -48.2% |
| Trade debts | 44 | €6,946 | €7,015 | +€69 | +1.0% |
| Suppliers | 440/4 | €6,946 | €7,015 | +€69 | +1.0% |
| Taxes, remuneration and social security | 45 | €16,119 | €9,357 | -€6,762 | -42.0% |
| Taxes | 450/3 | €11,456 | €9,357 | -€2,099 | -18.3% |
| Remuneration and social security | 454/9 | €4,663 | - | -€4,663 | |
| Other amounts payable | 47/48 | €42,702 | €17,713 | -€24,989 | -58.5% |
| Remuneration, social security and pensions | 62 | €22,992 | €5,621 | -€17,371 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,015 | €2,102 | -€1,913 | -47.6% |
| Other operating charges | 640/8 | €824 | €271 | -€554 | -67.2% |
| Gross operating margin | 9900 | €32,238 | €36,095 | +€3,858 | +12.0% |
| Operating profit (loss) | 9901 | €4,407 | €28,101 | +€23,695 | +537.7% |
| Financial income | 75/76B | €79 | €115 | +€35 | +44.7% |
| Recurring financial income | 75 | €79 | €115 | +€35 | +44.7% |
| Financial charges | 65/66B | €147 | €138 | -€9 | -6.0% |
| Recurring financial charges | 65 | €147 | €138 | -€9 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €4,339 | €28,078 | +€23,739 | +547.1% |
| Income taxes | 67/77 | €1,738 | €6,407 | +€4,669 | +268.6% |
| Profit (loss) for the period | 9904 | €2,601 | €21,671 | +€19,070 | +733.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,601 | €21,671 | +€19,070 | +733.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.