ID CONCEPT & MANAGEMENT: 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 & MANAGEMENT
Largest movements
- Cash +€23,240
up €23,240 (+56.6%), from €41,077 to €64,318
mainly Net result for the year (+€55,631) and Other debts (+€15,122)
- Tangible fixed assets +€6,346
up €6,346 (+81.7%), from €7,766 to €14,111
of which Other tangible fixed assets: +€9,515
- Receivables within one year +€6,271
up €6,271 (+42.1%), from €14,893 to €21,163
of which Trade receivables: +€6,271
- Deferred charges and accrued income +€2,423
up €2,423 (+45.8%), from €5,291 to €7,714
- Reserves +€20,000
up €20,000 (+57.1%), from €35,000 to €55,000
- Other debts +€15,122
up €15,122 (+73.3%), from €20,625 to €35,747
- Tax, wage and social debts +€2,007
up €2,007 (+42.0%), from €4,777 to €6,784
- Trade debts +€1,151
up €1,151 (+30.9%), from €3,724 to €4,876
- Gross operating margin +€32,836
up €32,836 (+70.0%), from €46,889 to €79,725
- Taxes +€6,888
up €6,888 (+64.7%), from €10,643 to €17,530
- Depreciation +€1,090
up €1,090 (+37.8%), from €2,881 to €3,971
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 | €69,127 | €107,407 | +€38,280 | +55.4% |
| Fixed assets | 21/28 | €7,866 | €14,212 | +€6,346 | +80.7% |
| Tangible fixed assets | 22/27 | €7,766 | €14,111 | +€6,346 | +81.7% |
| Land and buildings | 22 | €3,958 | €2,514 | -€1,443 | -36.5% |
| Furniture and vehicles | 24 | €3,808 | €2,082 | -€1,726 | -45.3% |
| Other tangible fixed assets | 26 | - | €9,515 | +€9,515 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €61,261 | €93,195 | +€31,934 | +52.1% |
| Amounts receivable within one year | 40/41 | €14,893 | €21,163 | +€6,271 | +42.1% |
| Trade receivables | 40 | €14,535 | €20,806 | +€6,271 | +43.1% |
| Other amounts receivable | 41 | €357 | €357 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,077 | €64,318 | +€23,240 | +56.6% |
| Deferred charges and accrued income | 490/1 | €5,291 | €7,714 | +€2,423 | +45.8% |
| Total equity and liabilities | 10/49 | €69,127 | €107,407 | +€38,280 | +55.4% |
| Equity | 10/15 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €55,000 | +€20,000 | +57.1% |
| Distributable reserves | 133 | €35,000 | €55,000 | +€20,000 | +57.1% |
| Amounts payable | 17/49 | €29,127 | €47,407 | +€18,280 | +62.8% |
| Amounts payable within one year | 42/48 | €29,127 | €47,407 | +€18,280 | +62.8% |
| Trade debts | 44 | €3,724 | €4,876 | +€1,151 | +30.9% |
| Suppliers | 440/4 | €3,724 | €4,876 | +€1,151 | +30.9% |
| Taxes, remuneration and social security | 45 | €4,777 | €6,784 | +€2,007 | +42.0% |
| Taxes | 450/3 | €4,777 | €6,784 | +€2,007 | +42.0% |
| Other amounts payable | 47/48 | €20,625 | €35,747 | +€15,122 | +73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,881 | €3,971 | +€1,090 | +37.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €46,889 | €79,725 | +€32,836 | +70.0% |
| Operating profit (loss) | 9901 | €43,621 | €75,354 | +€31,734 | +72.7% |
| Financial income | 75/76B | €21 | €163 | +€142 | +682% |
| Recurring financial income | 75 | €21 | €163 | +€142 | +682% |
| Financial charges | 65/66B | €2,374 | €2,355 | -€19 | -0.8% |
| Recurring financial charges | 65 | €2,374 | €2,355 | -€19 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €41,268 | €73,162 | +€31,894 | +77.3% |
| Income taxes | 67/77 | €10,643 | €17,530 | +€6,888 | +64.7% |
| Profit (loss) for the period | 9904 | €30,625 | €55,631 | +€25,006 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,625 | €55,631 | +€25,006 | +81.7% |
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 18 October 2026 via checked.be.