ID FIRST: 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 FIRST
Largest movements
- Cash -€3,629
down €3,629 (-98.8%), from €3,672 to €42
mainly Other debts (-€6,988) and Debts after one year (-€1,633)
- Tangible fixed assets -€1,737
down €1,737 (-36.6%), from €4,741 to €3,004
of which Leasing and similar rights: -€1,633
- Receivables within one year +€861
up €861 (+3.2%), from €26,552 to €27,414
- Deferred charges and accrued income +€631
up €631 (+82.4%), from €766 to €1,397
- Other debts -€6,988
down €6,988 (-73.0%), from €9,572 to €2,584
- Reserves +€2,972
up €2,972 (+35.4%), from €8,387 to €11,359
of which Distributable reserves: +€2,972
- Debts after one year -€1,633
down €1,633 (-57.1%), from €2,857 to €1,225
- Trade debts +€1,613
up €1,613 (+28.2%), from €5,716 to €7,329
- Short-term financial debts +€490
new in 2025: €490
- Gross operating margin +€1,166
up €1,166 (+31.2%), from €3,733 to €4,899
- Depreciation +€455
up €455 (+35.5%), from €1,282 to €1,737
- Taxes -€184
no longer reported in 2025 (was €184)
- Financial income -€80
down €80 (-99.8%), from €80 to €0
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 | €37,020 | €33,146 | -€3,874 | -10.5% |
| Fixed assets | 21/28 | €4,741 | €3,004 | -€1,737 | -36.6% |
| Tangible fixed assets | 22/27 | €4,741 | €3,004 | -€1,737 | -36.6% |
| Furniture and vehicles | 24 | €190 | €86 | -€104 | -54.6% |
| Leasing and similar rights | 25 | €4,550 | €2,918 | -€1,633 | -35.9% |
| Current assets | 29/58 | €32,279 | €30,142 | -€2,137 | -6.6% |
| Stocks and contracts in progress | 3 | €1,290 | €1,290 | = | 0.0% |
| Stocks | 30/36 | €1,290 | €1,290 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,552 | €27,414 | +€861 | +3.2% |
| Trade receivables | 40 | €26,552 | €27,414 | +€861 | +3.2% |
| Cash at bank and in hand | 54/58 | €3,672 | €42 | -€3,629 | -98.8% |
| Deferred charges and accrued income | 490/1 | €766 | €1,397 | +€631 | +82.4% |
| Total equity and liabilities | 10/49 | €37,020 | €33,146 | -€3,874 | -10.5% |
| Equity | 10/15 | €14,587 | €17,559 | +€2,972 | +20.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,387 | €11,359 | +€2,972 | +35.4% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €7,767 | €10,739 | +€2,972 | +38.3% |
| Amounts payable | 17/49 | €22,433 | €15,587 | -€6,846 | -30.5% |
| Amounts payable after more than one year | 17 | €2,857 | €1,225 | -€1,633 | -57.1% |
| Financial debts | 170/4 | €2,857 | €1,225 | -€1,633 | -57.1% |
| Amounts payable within one year | 42/48 | €19,576 | €14,363 | -€5,213 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €1,633 | €1,633 | +€0 | 0.0% |
| Financial debts | 43 | - | €490 | +€490 | |
| Credit institutions | 430/8 | - | €490 | +€490 | |
| Trade debts | 44 | €5,716 | €7,329 | +€1,613 | +28.2% |
| Suppliers | 440/4 | €5,716 | €7,329 | +€1,613 | +28.2% |
| Taxes, remuneration and social security | 45 | €2,655 | €2,327 | -€328 | -12.3% |
| Taxes | 450/3 | €2,655 | €2,327 | -€328 | -12.3% |
| Other amounts payable | 47/48 | €9,572 | €2,584 | -€6,988 | -73.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,282 | €1,737 | +€455 | +35.5% |
| Other operating charges | 640/8 | - | €1 | +€1 | |
| Non-recurring operating charges | 66A | €3,368 | - | -€3,368 | |
| Gross operating margin | 9900 | €3,733 | €4,899 | +€1,166 | +31.2% |
| Operating profit (loss) | 9901 | -€916 | €3,162 | +€4,077 | |
| Financial income | 75/76B | €80 | €0 | -€80 | -99.8% |
| Recurring financial income | 75 | €80 | €0 | -€80 | -99.8% |
| Financial charges | 65/66B | €207 | €189 | -€17 | -8.4% |
| Recurring financial charges | 65 | €207 | €189 | -€17 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,043 | €2,972 | +€4,015 | |
| Income taxes | 67/77 | €184 | - | -€184 | |
| Profit (loss) for the period | 9904 | -€1,227 | €2,972 | +€4,199 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,227 | €2,972 | +€4,199 |
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 13 October 2026 via checked.be.