ID LEX: 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 LEX
Largest movements
- Receivables within one year +€3,842
up €3,842 (+46.1%), from €8,334 to €12,176
- Tangible fixed assets -€1,141
down €1,141 (-24.2%), from €4,713 to €3,572
of which Furniture and vehicles: -€701
- Reserves +€6,006
new in 2025: €6,006
- Trade debts -€3,814
down €3,814 (-100.0%), from €3,814 to €0
- Tax, wage and social debts +€2,519
up €2,519 (+41.2%), from €6,117 to €8,635
of which Remuneration and social security: +€1,500
- Other debts -€2,080
down €2,080 (-46.0%), from €4,525 to €2,445
- Gross operating margin -€7,930
down €7,930 (-44.0%), from €18,037 to €10,107
- Taxes -€1,124
down €1,124 (-30.6%), from €3,668 to €2,544
- Depreciation +€1,029
up €1,029 (+919.0%), from €112 to €1,141
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 | €29,690 | €32,321 | +€2,631 | +8.9% |
| Fixed assets | 21/28 | €4,713 | €3,572 | -€1,141 | -24.2% |
| Tangible fixed assets | 22/27 | €4,713 | €3,572 | -€1,141 | -24.2% |
| Plant, machinery and equipment | 23 | €1,210 | €770 | -€441 | -36.4% |
| Furniture and vehicles | 24 | €3,502 | €2,802 | -€701 | -20.0% |
| Current assets | 29/58 | €24,977 | €28,749 | +€3,772 | +15.1% |
| Amounts receivable within one year | 40/41 | €8,334 | €12,176 | +€3,842 | +46.1% |
| Trade receivables | 40 | €8,334 | €12,176 | +€3,842 | +46.1% |
| Cash at bank and in hand | 54/58 | €16,643 | €16,573 | -€69 | -0.4% |
| Total equity and liabilities | 10/49 | €29,690 | €32,321 | +€2,631 | +8.9% |
| Equity | 10/15 | €15,234 | €21,240 | +€6,006 | +39.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €6,006 | +€6,006 | |
| Distributable reserves | 133 | - | €6,006 | +€6,006 | |
| Profit (loss) carried forward | 14 | €13,734 | €13,734 | +€0 | 0.0% |
| Amounts payable | 17/49 | €14,456 | €11,081 | -€3,375 | -23.3% |
| Amounts payable within one year | 42/48 | €14,456 | €11,081 | -€3,375 | -23.3% |
| Trade debts | 44 | €3,814 | €0 | -€3,814 | -100.0% |
| Suppliers | 440/4 | €3,814 | - | -€3,814 | |
| Taxes, remuneration and social security | 45 | €6,117 | €8,635 | +€2,519 | +41.2% |
| Taxes | 450/3 | €6,117 | €7,135 | +€1,019 | +16.7% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €4,525 | €2,445 | -€2,080 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112 | €1,141 | +€1,029 | +919.0% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | €18,037 | €10,107 | -€7,930 | -44.0% |
| Operating profit (loss) | 9901 | €17,488 | €8,566 | -€8,922 | -51.0% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €86 | €21 | -€65 | -75.5% |
| Recurring financial charges | 65 | €86 | €21 | -€65 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €17,402 | €8,550 | -€8,852 | -50.9% |
| Income taxes | 67/77 | €3,668 | €2,544 | -€1,124 | -30.6% |
| Profit (loss) for the period | 9904 | €13,734 | €6,006 | -€7,728 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,734 | €6,006 | -€7,728 | -56.3% |
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.