ID CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year -€40,168
down €40,168 (-42.7%), from €94,159 to €53,991
of which Trade receivables: -€46,773
- Tangible fixed assets -€25,492
down €25,492 (-97.0%), from €26,272 to €781
of which Land and buildings: -€25,035
- Cash +€21,160
up €21,160 (+905.7%), from €2,336 to €23,496
mainly Receivables within one year (+€40,168) and Investment in fixed assets (net) (+€25,035)
- Trade debts -€20,146
down €20,146 (-34.2%), from €58,869 to €38,723
- Tax, wage and social debts -€15,250
down €15,250 (-66.7%), from €22,869 to €7,618
of which Remuneration and social security: -€9,915
- Profit (loss) carried forward -€7,651
down €7,651, from €6,376 to -€1,275
- Gross operating margin -€44,788
down €44,788 (-60.9%), from €73,531 to €28,743
- Staff costs -€37,645
down €37,645 (-52.0%), from €72,424 to €34,778
- Taxes -€1,465
down €1,465 (-93.8%), from €1,562 to €97
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,877 | €78,700 | -€44,177 | -36.0% |
| Fixed assets | 21/28 | €26,272 | €781 | -€25,492 | -97.0% |
| Tangible fixed assets | 22/27 | €26,272 | €781 | -€25,492 | -97.0% |
| Land and buildings | 22 | €25,035 | €0 | -€25,035 | -100.0% |
| Furniture and vehicles | 24 | €1,237 | €781 | -€457 | -36.9% |
| Current assets | 29/58 | €96,604 | €77,919 | -€18,685 | -19.3% |
| Amounts receivable within one year | 40/41 | €94,159 | €53,991 | -€40,168 | -42.7% |
| Trade receivables | 40 | €67,083 | €20,310 | -€46,773 | -69.7% |
| Other amounts receivable | 41 | €27,076 | €33,680 | +€6,605 | +24.4% |
| Cash at bank and in hand | 54/58 | €2,336 | €23,496 | +€21,160 | +905.7% |
| Deferred charges and accrued income | 490/1 | €109 | €433 | +€324 | +296.9% |
| Total equity and liabilities | 10/49 | €122,877 | €78,700 | -€44,177 | -36.0% |
| Equity | 10/15 | €7,376 | -€275 | -€7,651 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,376 | -€1,275 | -€7,651 | |
| Amounts payable | 17/49 | €115,500 | €78,974 | -€36,526 | -31.6% |
| Amounts payable within one year | 42/48 | €114,371 | €78,974 | -€35,396 | -30.9% |
| Trade debts | 44 | €58,869 | €38,723 | -€20,146 | -34.2% |
| Suppliers | 440/4 | €58,869 | €38,723 | -€20,146 | -34.2% |
| Taxes, remuneration and social security | 45 | €22,869 | €7,618 | -€15,250 | -66.7% |
| Taxes | 450/3 | €7,451 | €2,115 | -€5,336 | -71.6% |
| Remuneration and social security | 454/9 | €15,417 | €5,503 | -€9,915 | -64.3% |
| Other amounts payable | 47/48 | €32,633 | €32,633 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,130 | €0 | -€1,130 | -100.0% |
| Non-recurring operating income | 76A | - | €4,165 | +€4,165 | |
| Remuneration, social security and pensions | 62 | €72,424 | €34,778 | -€37,645 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133 | €457 | +€324 | +244.3% |
| Other operating charges | 640/8 | €527 | €109 | -€418 | -79.3% |
| Gross operating margin | 9900 | €73,531 | €28,743 | -€44,788 | -60.9% |
| Operating profit (loss) | 9901 | €448 | -€6,601 | -€7,048 | |
| Financial income | 75/76B | €17 | €2 | -€15 | -88.4% |
| Recurring financial income | 75 | €17 | €2 | -€15 | -88.4% |
| Financial charges | 65/66B | €1,478 | €955 | -€523 | -35.4% |
| Recurring financial charges | 65 | €1,478 | €955 | -€523 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,014 | -€7,554 | -€6,540 | -645.3% |
| Income taxes | 67/77 | €1,562 | €97 | -€1,465 | -93.8% |
| Profit (loss) for the period | 9904 | -€2,575 | -€7,651 | -€5,076 | -197.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,575 | -€7,651 | -€5,076 | -197.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.