ID LUNCH: 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 LUNCH
Largest movements
- Tangible fixed assets +€12,363
up €12,363, from €0 to €12,363
of which Furniture and vehicles: +€12,363
- Cash +€3,076
up €3,076 (+112%), from €2,749 to €5,824
mainly Debts after one year (+€34,846) and Depreciation (+€24,724)
- Receivables within one year +€671
up €671 (+16.3%), from €4,122 to €4,793
of which Other amounts receivable: +€2,180
- Debts after one year +€34,846
new in 2025: €34,846
- Profit (loss) carried forward -€28,516
down €28,516 (-30.4%), from -€93,917 to -€122,433
- Short-term financial debts -€14,467
down €14,467 (-60.6%), from €23,859 to €9,392
- Tax, wage and social debts +€12,807
up €12,807 (+569%), from €2,250 to €15,056
of which Remuneration and social security: +€10,498
- Current portion of long-term debt +€9,590
up €9,590 (+63.9%), from €15,000 to €24,590
- Purchases and services +€37,033
up €37,033 (+24.5%), from €150,895 to €187,928
- Gross operating margin -€28,543
down €28,543 (-43.5%), from €65,551 to €37,008
- Depreciation +€24,724
new in 2025: €24,724
- Turnover -€18,596
down €18,596 (-8.8%), from €211,428 to €192,832
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 | €7,501 | €23,355 | +€15,853 | +211% |
| Fixed assets | 21/28 | €124 | €12,487 | +€12,363 | +9,973% |
| Tangible fixed assets | 22/27 | €0 | €12,363 | +€12,363 | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €12,363 | +€12,363 | |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €7,377 | €10,868 | +€3,490 | +47.3% |
| Stocks and contracts in progress | 3 | €456 | €250 | -€206 | -45.2% |
| Stocks | 30/36 | €456 | €250 | -€206 | -45.2% |
| Amounts receivable within one year | 40/41 | €4,122 | €4,793 | +€671 | +16.3% |
| Trade receivables | 40 | €2,082 | €573 | -€1,509 | -72.5% |
| Other amounts receivable | 41 | €2,041 | €4,220 | +€2,180 | +107% |
| Cash at bank and in hand | 54/58 | €2,749 | €5,824 | +€3,076 | +112% |
| Deferred charges and accrued income | 490/1 | €50 | €0 | -€50 | -100% |
| Total equity and liabilities | 10/49 | €7,501 | €23,355 | +€15,853 | +211% |
| Equity | 10/15 | -€68,917 | -€97,433 | -€28,516 | -41.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,917 | -€122,433 | -€28,516 | -30.4% |
| Amounts payable | 17/49 | €76,418 | €120,787 | +€44,369 | +58.1% |
| Amounts payable after more than one year | 17 | - | €34,846 | +€34,846 | |
| Financial debts | 170/4 | - | €34,846 | +€34,846 | |
| Amounts payable within one year | 42/48 | €76,418 | €85,441 | +€9,024 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €24,590 | +€9,590 | +63.9% |
| Financial debts | 43 | €23,859 | €9,392 | -€14,467 | -60.6% |
| Credit institutions | 430/8 | €23,859 | €9,392 | -€14,467 | -60.6% |
| Trade debts | 44 | €11,175 | €11,796 | +€620 | +5.6% |
| Suppliers | 440/4 | €11,175 | €11,796 | +€620 | +5.6% |
| Taxes, remuneration and social security | 45 | €2,250 | €15,056 | +€12,807 | +569% |
| Taxes | 450/3 | €1,185 | €3,493 | +€2,309 | +195% |
| Remuneration and social security | 454/9 | €1,065 | €11,563 | +€10,498 | +986% |
| Other amounts payable | 47/48 | €24,134 | €24,607 | +€473 | +2.0% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Turnover | 70 | €211,428 | €192,832 | -€18,596 | -8.8% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €150,895 | €187,928 | +€37,033 | +24.5% |
| Remuneration, social security and pensions | 62 | €28,286 | €29,294 | +€1,008 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €24,724 | +€24,724 | |
| Other operating charges | 640/8 | €3,291 | €3,255 | -€37 | -1.1% |
| Gross operating margin | 9900 | €65,551 | €37,008 | -€28,543 | -43.5% |
| Operating profit (loss) | 9901 | €33,974 | -€20,265 | -€54,239 | |
| Financial income | 75/76B | €3 | €73 | +€69 | +2,112% |
| Recurring financial income | 75 | €3 | €73 | +€69 | +2,112% |
| Financial charges | 65/66B | €6,509 | €8,079 | +€1,570 | +24.1% |
| Recurring financial charges | 65 | €6,509 | €8,079 | +€1,570 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €27,469 | -€28,271 | -€55,740 | |
| Income taxes | 67/77 | - | €245 | +€245 | |
| Profit (loss) for the period | 9904 | €27,469 | -€28,516 | -€55,985 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,469 | -€28,516 | -€55,985 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.