ID FISC: 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 FISC
Largest movements
- Cash -€6,741
down €6,741 (-26.6%), from €25,322 to €18,582
mainly Contributions, distributions and other (-€69,980) and Investment in fixed assets (net) (-€5,057)
- Current investments +€5,000
new in 2025: €5,000
- Receivables within one year +€4,872
up €4,872 (+115%), from €4,235 to €9,107
- Profit (loss) carried forward -€39,591
no longer reported in 2025 (was €39,591)
- Other debts +€29,391
up €29,391 (+533%), from €5,517 to €34,908
- Debts after one year +€10,000
up €10,000 (+133%), from €7,500 to €17,500
- Tax, wage and social debts +€4,686
up €4,686 (+50.0%), from €9,373 to €14,059
- Accrued charges and deferred income -€888
no longer reported in 2025 (was €888)
- Gross operating margin -€7,635
down €7,635 (-14.4%), from €53,090 to €45,455
- Taxes -€801
down €801 (-8.3%), from €9,650 to €8,849
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 | €65,295 | €68,467 | +€3,172 | +4.9% |
| Fixed assets | 21/28 | €35,738 | €35,778 | +€40 | +0.1% |
| Tangible fixed assets | 22/27 | €35,738 | €35,778 | +€40 | +0.1% |
| Furniture and vehicles | 24 | €8,568 | €6,536 | -€2,032 | -23.7% |
| Other tangible fixed assets | 26 | €27,170 | €29,242 | +€2,073 | +7.6% |
| Current assets | 29/58 | €29,557 | €32,689 | +€3,131 | +10.6% |
| Amounts receivable within one year | 40/41 | €4,235 | €9,107 | +€4,872 | +115% |
| Trade receivables | 40 | €4,235 | €9,107 | +€4,872 | +115% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €25,322 | €18,582 | -€6,741 | -26.6% |
| Total equity and liabilities | 10/49 | €65,295 | €68,467 | +€3,172 | +4.9% |
| Equity | 10/15 | €41,591 | €2,000 | -€39,591 | -95.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,591 | - | -€39,591 | |
| Amounts payable | 17/49 | €23,704 | €66,467 | +€42,763 | +180% |
| Amounts payable after more than one year | 17 | €7,500 | €17,500 | +€10,000 | +133% |
| Other amounts payable | 178/9 | €7,500 | €17,500 | +€10,000 | +133% |
| Amounts payable within one year | 42/48 | €15,316 | €48,967 | +€33,651 | +220% |
| Trade debts | 44 | €426 | - | -€426 | |
| Suppliers | 440/4 | €426 | - | -€426 | |
| Taxes, remuneration and social security | 45 | €9,373 | €14,059 | +€4,686 | +50.0% |
| Taxes | 450/3 | €9,373 | €14,059 | +€4,686 | +50.0% |
| Other amounts payable | 47/48 | €5,517 | €34,908 | +€29,391 | +533% |
| Accrued charges and deferred income | 492/3 | €888 | - | -€888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,806 | €5,017 | +€211 | +4.4% |
| Other operating charges | 640/8 | €342 | €853 | +€511 | +149% |
| Gross operating margin | 9900 | €53,090 | €45,455 | -€7,635 | -14.4% |
| Operating profit (loss) | 9901 | €47,942 | €39,586 | -€8,357 | -17.4% |
| Financial charges | 65/66B | €41 | €348 | +€307 | +751% |
| Recurring financial charges | 65 | €41 | €348 | +€307 | +751% |
| Profit (loss) for the period before taxes | 9903 | €47,902 | €39,238 | -€8,663 | -18.1% |
| Income taxes | 67/77 | €9,650 | €8,849 | -€801 | -8.3% |
| Profit (loss) for the period | 9904 | €38,252 | €30,389 | -€7,863 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,252 | €30,389 | -€7,863 | -20.6% |
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 18 October 2026 via checked.be.