ID EXPERTS: 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 EXPERTS
Largest movements
- Tangible fixed assets -€18,822
down €18,822 (-7.7%), from €244,440 to €225,618
of which Land and buildings: -€31,871
- Cash -€9,626
down €9,626 (-36.9%), from €26,071 to €16,445
mainly Other debts (-€27,000) and Investment in fixed assets (net) (-€25,111)
- Receivables within one year +€3,600
up €3,600 (+54.3%), from €6,625 to €10,226
of which Other amounts receivable: +€3,727
- Other debts -€27,000
down €27,000 (-17.3%), from €156,109 to €129,109
- Trade debts +€3,030
up €3,030 (+250.8%), from €1,208 to €4,238
- Investment grants -€2,911
down €2,911 (-23.1%), from €12,585 to €9,674
- Gross operating margin -€11,736
down €11,736 (-19.5%), from €60,139 to €48,403
- Financial income -€5,122
down €5,122 (-63.8%), from €8,032 to €2,911
- Taxes -€3,248
down €3,248 (-92.3%), from €3,520 to €273
- Financial charges +€721
up €721 (+25.0%), from €2,886 to €3,607
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 | €279,663 | €254,020 | -€25,643 | -9.2% |
| Fixed assets | 21/28 | €244,490 | €225,668 | -€18,822 | -7.7% |
| Tangible fixed assets | 22/27 | €244,440 | €225,618 | -€18,822 | -7.7% |
| Land and buildings | 22 | €213,460 | €181,589 | -€31,871 | -14.9% |
| Plant, machinery and equipment | 23 | €29,598 | €42,969 | +€13,371 | +45.2% |
| Furniture and vehicles | 24 | €1,382 | €1,061 | -€321 | -23.2% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €35,173 | €28,352 | -€6,821 | -19.4% |
| Amounts receivable within one year | 40/41 | €6,625 | €10,226 | +€3,600 | +54.3% |
| Trade receivables | 40 | €6,625 | €6,498 | -€127 | -1.9% |
| Other amounts receivable | 41 | €0 | €3,727 | +€3,727 | |
| Cash at bank and in hand | 54/58 | €26,071 | €16,445 | -€9,626 | -36.9% |
| Deferred charges and accrued income | 490/1 | €2,477 | €1,681 | -€795 | -32.1% |
| Total equity and liabilities | 10/49 | €279,663 | €254,020 | -€25,643 | -9.2% |
| Equity | 10/15 | €107,019 | €106,456 | -€563 | -0.5% |
| Contributions | 10/11 | €56,200 | €56,200 | = | 0.0% |
| Reserves | 13 | €5,620 | €5,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,620 | €5,620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,620 | €5,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,615 | €34,962 | +€2,348 | +7.2% |
| Investment grants | 15 | €12,585 | €9,674 | -€2,911 | -23.1% |
| Amounts payable | 17/49 | €172,643 | €147,564 | -€25,080 | -14.5% |
| Amounts payable within one year | 42/48 | €170,536 | €146,206 | -€24,330 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €8,672 | €8,672 | = | 0.0% |
| Trade debts | 44 | €1,208 | €4,238 | +€3,030 | +250.8% |
| Suppliers | 440/4 | €1,208 | €4,238 | +€3,030 | +250.8% |
| Taxes, remuneration and social security | 45 | €4,547 | €4,187 | -€360 | -7.9% |
| Taxes | 450/3 | €4,547 | €4,187 | -€360 | -7.9% |
| Other amounts payable | 47/48 | €156,109 | €129,109 | -€27,000 | -17.3% |
| Accrued charges and deferred income | 492/3 | €2,107 | €1,358 | -€749 | -35.6% |
| Non-recurring operating income | 76A | €1,671 | - | -€1,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,863 | €43,933 | +€71 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €750 | €600 | -€150 | -20.0% |
| Other operating charges | 640/8 | €568 | €553 | -€14 | -2.5% |
| Gross operating margin | 9900 | €60,139 | €48,403 | -€11,736 | -19.5% |
| Operating profit (loss) | 9901 | €14,959 | €3,316 | -€11,643 | -77.8% |
| Financial income | 75/76B | €8,032 | €2,911 | -€5,122 | -63.8% |
| Recurring financial income | 75 | €8,032 | €2,911 | -€5,122 | -63.8% |
| Financial charges | 65/66B | €2,886 | €3,607 | +€721 | +25.0% |
| Recurring financial charges | 65 | €2,886 | €3,607 | +€721 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €20,106 | €2,620 | -€17,486 | -87.0% |
| Income taxes | 67/77 | €3,520 | €273 | -€3,248 | -92.3% |
| Profit (loss) for the period | 9904 | €16,586 | €2,348 | -€14,238 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,586 | €2,348 | -€14,238 | -85.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.