ID-IT: 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-IT
Largest movements
- Cash -€5,824
down €5,824 (-8.7%), from €67,272 to €61,448
mainly Contributions, distributions and other (-€60,000) and Tax, wage and social debts (-€4,455)
- Deferred charges and accrued income -€3,264
down €3,264 (-32.9%), from €9,911 to €6,647
- Tangible fixed assets +€3,079
up €3,079 (+186.1%), from €1,655 to €4,733
of which Other tangible fixed assets: +€2,637
- Tax, wage and social debts -€4,455
down €4,455 (-46.9%), from €9,508 to €5,053
- Trade debts -€1,273
down €1,273 (-95.3%), from €1,336 to €63
No income-statement line moved by more than 1% of the activity.
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 | €95,753 | €90,221 | -€5,532 | -5.8% |
| Fixed assets | 21/28 | €1,655 | €4,733 | +€3,079 | +186.1% |
| Tangible fixed assets | 22/27 | €1,655 | €4,733 | +€3,079 | +186.1% |
| Plant, machinery and equipment | 23 | €1,655 | €2,097 | +€442 | +26.7% |
| Other tangible fixed assets | 26 | - | €2,637 | +€2,637 | |
| Current assets | 29/58 | €94,098 | €85,488 | -€8,611 | -9.2% |
| Amounts receivable within one year | 40/41 | €16,915 | €17,392 | +€477 | +2.8% |
| Trade receivables | 40 | €14,248 | €14,910 | +€662 | +4.6% |
| Other amounts receivable | 41 | €2,668 | €2,482 | -€186 | -7.0% |
| Cash at bank and in hand | 54/58 | €67,272 | €61,448 | -€5,824 | -8.7% |
| Deferred charges and accrued income | 490/1 | €9,911 | €6,647 | -€3,264 | -32.9% |
| Total equity and liabilities | 10/49 | €95,753 | €90,221 | -€5,532 | -5.8% |
| Equity | 10/15 | €84,909 | €85,104 | +€195 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,449 | €64,644 | +€195 | +0.3% |
| Amounts payable | 17/49 | €10,844 | €5,117 | -€5,727 | -52.8% |
| Amounts payable within one year | 42/48 | €10,844 | €5,117 | -€5,727 | -52.8% |
| Trade debts | 44 | €1,336 | €63 | -€1,273 | -95.3% |
| Suppliers | 440/4 | €1,336 | €63 | -€1,273 | -95.3% |
| Taxes, remuneration and social security | 45 | €9,508 | €5,053 | -€4,455 | -46.9% |
| Taxes | 450/3 | €9,508 | €5,053 | -€4,455 | -46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €665 | €1,075 | +€410 | +61.6% |
| Other operating charges | 640/8 | €121 | €100 | -€22 | -17.9% |
| Gross operating margin | 9900 | €77,993 | €78,092 | +€99 | +0.1% |
| Operating profit (loss) | 9901 | €77,207 | €76,917 | -€289 | -0.4% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €147 | €190 | +€44 | +29.8% |
| Recurring financial charges | 65 | €147 | €190 | +€44 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €77,060 | €76,740 | -€320 | -0.4% |
| Income taxes | 67/77 | €16,348 | €16,544 | +€196 | +1.2% |
| Profit (loss) for the period | 9904 | €60,712 | €60,195 | -€517 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,712 | €60,195 | -€517 | -0.9% |
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 2 October 2026 via checked.be.