ID Construct & co: 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 Construct & co
Largest movements
- Receivables within one year -€11,199
down €11,199 (-86.6%), from €12,931 to €1,732
of which Other amounts receivable: -€9,245
- Deferred charges and accrued income +€8,880
up €8,880 (+5381.8%), from €165 to €9,045
- Tangible fixed assets -€6,760
down €6,760 (-19.3%), from €35,012 to €28,252
of which Furniture and vehicles: -€6,561
- Cash -€4,094
down €4,094 (-48.5%), from €8,439 to €4,345
mainly Debts after one year (-€17,647) and Deferred charges and accrued income (-€8,880)
- Debts after one year -€17,647
down €17,647 (-53.0%), from €33,286 to €15,639
- Trade debts +€6,954
up €6,954 (+559.9%), from €1,242 to €8,196
- Tax, wage and social debts -€1,838
down €1,838 (-76.0%), from €2,418 to €580
of which Remuneration and social security: -€2,143
- Profit (loss) carried forward -€1,147
down €1,147 (-28.6%), from €4,012 to €2,865
- Current portion of long-term debt +€1,031
up €1,031 (+10.9%), from €9,458 to €10,489
- Staff costs +€30,242
up €30,242 (+62.0%), from €48,765 to €79,007
- Gross operating margin +€29,707
up €29,707 (+49.3%), from €60,198 to €89,905
- Financial charges +€3,301
up €3,301 (+805.1%), from €410 to €3,711
of which Financial charges: +€2,276
- Depreciation -€2,360
down €2,360 (-24.3%), from €9,729 to €7,369
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 | €59,622 | €46,449 | -€13,173 | -22.1% |
| Fixed assets | 21/28 | €35,337 | €28,577 | -€6,760 | -19.1% |
| Tangible fixed assets | 22/27 | €35,012 | €28,252 | -€6,760 | -19.3% |
| Plant, machinery and equipment | 23 | €1,116 | €917 | -€199 | -17.8% |
| Furniture and vehicles | 24 | €33,896 | €27,335 | -€6,561 | -19.4% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €24,285 | €17,872 | -€6,413 | -26.4% |
| Stocks and contracts in progress | 3 | €2,750 | €2,750 | = | 0.0% |
| Stocks | 30/36 | €2,750 | €2,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,931 | €1,732 | -€11,199 | -86.6% |
| Trade receivables | 40 | €2,458 | €504 | -€1,954 | -79.5% |
| Other amounts receivable | 41 | €10,473 | €1,228 | -€9,245 | -88.3% |
| Cash at bank and in hand | 54/58 | €8,439 | €4,345 | -€4,094 | -48.5% |
| Deferred charges and accrued income | 490/1 | €165 | €9,045 | +€8,880 | +5381.8% |
| Total equity and liabilities | 10/49 | €59,622 | €46,449 | -€13,173 | -22.1% |
| Equity | 10/15 | €10,903 | €9,756 | -€1,147 | -10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €691 | €691 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €691 | +€691 | |
| Reserves not available under the articles | 1311 | - | €691 | +€691 | |
| Distributable reserves | 133 | €691 | - | -€691 | |
| Profit (loss) carried forward | 14 | €4,012 | €2,865 | -€1,147 | -28.6% |
| Amounts payable | 17/49 | €48,719 | €36,693 | -€12,026 | -24.7% |
| Amounts payable after more than one year | 17 | €33,286 | €15,639 | -€17,647 | -53.0% |
| Financial debts | 170/4 | €33,286 | €15,639 | -€17,647 | -53.0% |
| Amounts payable within one year | 42/48 | €15,433 | €20,414 | +€4,981 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €9,458 | €10,489 | +€1,031 | +10.9% |
| Trade debts | 44 | €1,242 | €8,196 | +€6,954 | +559.9% |
| Suppliers | 440/4 | €1,242 | €8,196 | +€6,954 | +559.9% |
| Advances received on contracts in progress | 46 | €750 | - | -€750 | |
| Taxes, remuneration and social security | 45 | €2,418 | €580 | -€1,838 | -76.0% |
| Taxes | 450/3 | €275 | €580 | +€305 | +110.9% |
| Remuneration and social security | 454/9 | €2,143 | - | -€2,143 | |
| Other amounts payable | 47/48 | €1,565 | €1,149 | -€416 | -26.6% |
| Accrued charges and deferred income | 492/3 | - | €640 | +€640 | |
| Non-recurring operating income | 76A | - | €1,372 | +€1,372 | |
| Remuneration, social security and pensions | 62 | €48,765 | €79,007 | +€30,242 | +62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,729 | €7,369 | -€2,360 | -24.3% |
| Other operating charges | 640/8 | €376 | €563 | +€187 | +49.7% |
| Gross operating margin | 9900 | €60,198 | €89,905 | +€29,707 | +49.3% |
| Operating profit (loss) | 9901 | €1,328 | €2,966 | +€1,638 | +123.3% |
| Financial income | 75/76B | €1 | €22 | +€21 | +2100.0% |
| Recurring financial income | 75 | €1 | €22 | +€21 | +2100.0% |
| Financial charges | 65/66B | €410 | €3,711 | +€3,301 | +805.1% |
| Recurring financial charges | 65 | €410 | €2,686 | +€2,276 | +555.1% |
| Non-recurring financial charges | 66B | - | €1,025 | +€1,025 | |
| Profit (loss) for the period before taxes | 9903 | €919 | -€723 | -€1,642 | |
| Income taxes | 67/77 | - | €424 | +€424 | |
| Profit (loss) for the period | 9904 | €919 | -€1,147 | -€2,066 | |
| Profit (loss) for the period to be appropriated | 9905 | €919 | -€1,147 | -€2,066 |
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 30 September 2026 via checked.be.