ID Line: 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 Line
Largest movements
- Stocks and contracts -€19,162
down €19,162 (-35.5%), from €54,000 to €34,838
- Cash -€6,730
down €6,730 (-91.0%), from €7,392 to €662
mainly Other debts (-€30,706) and Investment in fixed assets (net) (-€993)
- Tangible fixed assets +€939
new in 2025: €939
- Other debts -€30,706
no longer reported in 2025 (was €30,706)
- Tax, wage and social debts +€3,823
up €3,823 (+108.7%), from €3,516 to €7,339
- Profit (loss) carried forward +€2,366
up €2,366 (+12.2%), from €19,348 to €21,714
- Purchases and services +€79,667
up €79,667 (+17.3%), from €460,981 to €540,648
- Turnover +€69,893
up €69,893 (+14.7%), from €476,488 to €546,381
- Gross operating margin -€9,774
down €9,774 (-63.0%), from €15,507 to €5,732
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 | €61,570 | €37,053 | -€24,517 | -39.8% |
| Fixed assets | 21/28 | €178 | €1,160 | +€982 | +552.0% |
| Tangible fixed assets | 22/27 | - | €939 | +€939 | |
| Furniture and vehicles | 24 | - | €939 | +€939 | |
| Financial fixed assets | 28 | €178 | €221 | +€43 | +24.3% |
| Current assets | 29/58 | €61,392 | €35,893 | -€25,500 | -41.5% |
| Stocks and contracts in progress | 3 | €54,000 | €34,838 | -€19,162 | -35.5% |
| Stocks | 30/36 | €54,000 | €34,838 | -€19,162 | -35.5% |
| Amounts receivable within one year | 40/41 | - | €393 | +€393 | |
| Trade receivables | 40 | - | €393 | +€393 | |
| Cash at bank and in hand | 54/58 | €7,392 | €662 | -€6,730 | -91.0% |
| Total equity and liabilities | 10/49 | €61,570 | €37,053 | -€24,517 | -39.8% |
| Equity | 10/15 | €27,348 | €29,714 | +€2,366 | +8.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Outside capital | 11 | €8,000 | €8,000 | = | 0.0% |
| Other | 1109/19 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,348 | €21,714 | +€2,366 | +12.2% |
| Amounts payable | 17/49 | €34,222 | €7,339 | -€26,883 | -78.6% |
| Amounts payable within one year | 42/48 | €34,222 | €7,339 | -€26,883 | -78.6% |
| Taxes, remuneration and social security | 45 | €3,516 | €7,339 | +€3,823 | +108.7% |
| Taxes | 450/3 | €3,516 | €7,339 | +€3,823 | +108.7% |
| Other amounts payable | 47/48 | €30,706 | - | -€30,706 | |
| Turnover | 70 | €476,488 | €546,381 | +€69,893 | +14.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €460,981 | €540,648 | +€79,667 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10 | +€10 | |
| Other operating charges | 640/8 | €1,494 | €2,149 | +€655 | +43.8% |
| Gross operating margin | 9900 | €15,507 | €5,732 | -€9,774 | -63.0% |
| Operating profit (loss) | 9901 | €14,012 | €3,573 | -€10,439 | -74.5% |
| Financial charges | 65/66B | €341 | €157 | -€184 | -53.8% |
| Recurring financial charges | 65 | €341 | €157 | -€184 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €13,672 | €3,416 | -€10,256 | -75.0% |
| Income taxes | 67/77 | €3,500 | €1,050 | -€2,450 | -70.0% |
| Profit (loss) for the period | 9904 | €10,172 | €2,366 | -€7,806 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,172 | €2,366 | -€7,806 | -76.7% |
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 3 October 2026 via checked.be.