ID-Fixed: 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-Fixed
Largest movements
- Cash +€19,875
up €19,875 (+21.5%), from €92,474 to €112,348
mainly Net result for the year (+€26,682) and Other debts (+€22,441)
- Receivables within one year +€8,437
up €8,437 (+38.0%), from €22,207 to €30,644
of which Trade receivables: +€7,233
- Other debts +€22,441
up €22,441 (+422%), from €5,314 to €27,755
- Tax, wage and social debts +€3,408
up €3,408 (+53.9%), from €6,328 to €9,735
of which Taxes: +€1,708
- Gross operating margin -€5,623
down €5,623 (-12.9%), from €43,745 to €38,121
- Taxes -€906
down €906 (-9.3%), from €9,702 to €8,797
- Financial charges +€474
up €474 (+252%), from €188 to €662
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 | €118,318 | €145,010 | +€26,692 | +22.6% |
| Fixed assets | 21/28 | €1,323 | €802 | -€521 | -39.4% |
| Tangible fixed assets | 22/27 | €1,323 | €802 | -€521 | -39.4% |
| Furniture and vehicles | 24 | €1,323 | €802 | -€521 | -39.4% |
| Current assets | 29/58 | €116,995 | €144,208 | +€27,213 | +23.3% |
| Amounts receivable within one year | 40/41 | €22,207 | €30,644 | +€8,437 | +38.0% |
| Trade receivables | 40 | €21,909 | €29,142 | +€7,233 | +33.0% |
| Other amounts receivable | 41 | €298 | €1,501 | +€1,203 | +404% |
| Cash at bank and in hand | 54/58 | €92,474 | €112,348 | +€19,875 | +21.5% |
| Deferred charges and accrued income | 490/1 | €2,315 | €1,217 | -€1,098 | -47.4% |
| Total equity and liabilities | 10/49 | €118,318 | €145,010 | +€26,692 | +22.6% |
| Equity | 10/15 | €105,851 | €106,534 | +€682 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,251 | €87,934 | +€682 | +0.8% |
| Distributable reserves | 133 | €87,251 | €87,934 | +€682 | +0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,467 | €38,476 | +€26,010 | +209% |
| Amounts payable within one year | 42/48 | €12,467 | €38,176 | +€25,710 | +206% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €825 | €686 | -€139 | -16.8% |
| Suppliers | 440/4 | €825 | €686 | -€139 | -16.8% |
| Taxes, remuneration and social security | 45 | €6,328 | €9,735 | +€3,408 | +53.9% |
| Taxes | 450/3 | €6,228 | €7,935 | +€1,708 | +27.4% |
| Remuneration and social security | 454/9 | €100 | €1,800 | +€1,700 | +1,700% |
| Other amounts payable | 47/48 | €5,314 | €27,755 | +€22,441 | +422% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241 | €521 | +€281 | +117% |
| Other operating charges | 640/8 | €1,634 | €1,459 | -€175 | -10.7% |
| Gross operating margin | 9900 | €43,745 | €38,121 | -€5,623 | -12.9% |
| Operating profit (loss) | 9901 | €41,870 | €36,141 | -€5,728 | -13.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €188 | €662 | +€474 | +252% |
| Recurring financial charges | 65 | €188 | €662 | +€474 | +252% |
| Profit (loss) for the period before taxes | 9903 | €41,681 | €35,479 | -€6,202 | -14.9% |
| Income taxes | 67/77 | €9,702 | €8,797 | -€906 | -9.3% |
| Profit (loss) for the period | 9904 | €31,979 | €26,682 | -€5,297 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,979 | €26,682 | -€5,297 | -16.6% |
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 15 October 2026 via checked.be.