ID - DEVELOPMENT: 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 - DEVELOPMENT
Largest movements
- Receivables within one year -€17,167
down €17,167 (-28.3%), from €60,601 to €43,434
of which Other amounts receivable: -€16,750
- Deferred charges and accrued income -€7,326
down €7,326 (-66.0%), from €11,093 to €3,768
- Cash +€3,562
up €3,562 (+143.1%), from €2,489 to €6,051
mainly Receivables within one year (+€17,167) and Net result for the year (+€14,883)
- Tangible fixed assets -€2,789
down €2,789 (-46.8%), from €5,960 to €3,171
of which Other tangible fixed assets: -€1,532
- Other debts -€20,790
down €20,790 (-50.0%), from €41,598 to €20,808
- Reserves -€7,020
down €7,020 (-6.4%), from €109,360 to €102,340
of which Distributable reserves: -€7,020
- Tax, wage and social debts +€3,052
up €3,052 (+35.0%), from €8,709 to €11,761
- Financial income +€9,747
up €9,747 (+140.6%), from €6,931 to €16,678
- Gross operating margin -€4,391
down €4,391 (-25.6%), from €17,161 to €12,770
- Taxes +€2,590
up €2,590 (+116.7%), from €2,220 to €4,810
- Other operating charges -€1,024
down €1,024 (-44.7%), from €2,288 to €1,264
- Depreciation -€491
down €491 (-11.3%), from €4,328 to €3,837
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 | €167,644 | €143,924 | -€23,720 | -14.1% |
| Fixed assets | 21/28 | €8,460 | €5,671 | -€2,789 | -33.0% |
| Tangible fixed assets | 22/27 | €5,960 | €3,171 | -€2,789 | -46.8% |
| Furniture and vehicles | 24 | €2,284 | €1,027 | -€1,257 | -55.0% |
| Other tangible fixed assets | 26 | €3,676 | €2,144 | -€1,532 | -41.7% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €159,184 | €138,252 | -€20,931 | -13.1% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,601 | €43,434 | -€17,167 | -28.3% |
| Trade receivables | 40 | €14,937 | €14,520 | -€417 | -2.8% |
| Other amounts receivable | 41 | €45,664 | €28,914 | -€16,750 | -36.7% |
| Cash at bank and in hand | 54/58 | €2,489 | €6,051 | +€3,562 | +143.1% |
| Deferred charges and accrued income | 490/1 | €11,093 | €3,768 | -€7,326 | -66.0% |
| Total equity and liabilities | 10/49 | €167,644 | €143,924 | -€23,720 | -14.1% |
| Equity | 10/15 | €116,060 | €109,040 | -€7,020 | -6.0% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €109,360 | €102,340 | -€7,020 | -6.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €109,360 | €102,340 | -€7,020 | -6.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,584 | €34,884 | -€16,700 | -32.4% |
| Amounts payable within one year | 42/48 | €50,384 | €33,684 | -€16,700 | -33.1% |
| Trade debts | 44 | €76 | €1,115 | +€1,039 | +1360.7% |
| Suppliers | 440/4 | €76 | €1,115 | +€1,039 | +1360.7% |
| Taxes, remuneration and social security | 45 | €8,709 | €11,761 | +€3,052 | +35.0% |
| Taxes | 450/3 | €8,709 | €11,761 | +€3,052 | +35.0% |
| Other amounts payable | 47/48 | €41,598 | €20,808 | -€20,790 | -50.0% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €38 | €0 | -€38 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,328 | €3,837 | -€491 | -11.3% |
| Other operating charges | 640/8 | €2,288 | €1,264 | -€1,024 | -44.7% |
| Gross operating margin | 9900 | €17,161 | €12,770 | -€4,391 | -25.6% |
| Operating profit (loss) | 9901 | €10,506 | €7,668 | -€2,838 | -27.0% |
| Financial income | 75/76B | €6,931 | €16,678 | +€9,747 | +140.6% |
| Recurring financial income | 75 | €6,931 | €16,678 | +€9,747 | +140.6% |
| Financial charges | 65/66B | €4,270 | €4,653 | +€383 | +9.0% |
| Recurring financial charges | 65 | €4,270 | €4,653 | +€383 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €13,168 | €19,693 | +€6,526 | +49.6% |
| Income taxes | 67/77 | €2,220 | €4,810 | +€2,590 | +116.7% |
| Profit (loss) for the period | 9904 | €10,948 | €14,883 | +€3,935 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,948 | €14,883 | +€3,935 | +35.9% |
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.