ID-M: 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-M
Largest movements
- Tangible fixed assets -€11,733
down €11,733 (-19.5%), from €60,297 to €48,564
of which Leasing and similar rights: -€8,122
- Cash +€6,877
up €6,877 (+141.0%), from €4,878 to €11,755
mainly Net result for the year (+€17,974) and Depreciation (+€11,733)
- Receivables within one year -€5,684
down €5,684 (-11.0%), from €51,904 to €46,220
of which Other amounts receivable: -€4,533
- Debts after one year -€10,803
down €10,803 (-37.4%), from €28,894 to €18,092
- Other debts +€2,857
up €2,857 (+16.8%), from €16,966 to €19,823
- Gross operating margin +€12,623
up €12,623 (+39.6%), from €31,849 to €44,472
- Taxes +€6,245
up €6,245 (+120.4%), from €5,186 to €11,431
- Other operating charges -€662
down €662 (-31.3%), from €2,111 to €1,450
- Depreciation +€641
up €641 (+5.8%), from €11,092 to €11,733
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 | €124,580 | €114,040 | -€10,540 | -8.5% |
| Fixed assets | 21/28 | €67,797 | €56,064 | -€11,733 | -17.3% |
| Tangible fixed assets | 22/27 | €60,297 | €48,564 | -€11,733 | -19.5% |
| Furniture and vehicles | 24 | €2,083 | €94 | -€1,989 | -95.5% |
| Leasing and similar rights | 25 | €33,510 | €25,388 | -€8,122 | -24.2% |
| Other tangible fixed assets | 26 | €24,704 | €23,083 | -€1,621 | -6.6% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €56,783 | €57,975 | +€1,193 | +2.1% |
| Amounts receivable within one year | 40/41 | €51,904 | €46,220 | -€5,684 | -11.0% |
| Trade receivables | 40 | €39,871 | €38,720 | -€1,151 | -2.9% |
| Other amounts receivable | 41 | €12,033 | €7,500 | -€4,533 | -37.7% |
| Cash at bank and in hand | 54/58 | €4,878 | €11,755 | +€6,877 | +141.0% |
| Total equity and liabilities | 10/49 | €124,580 | €114,040 | -€10,540 | -8.5% |
| Equity | 10/15 | €57,853 | €58,544 | +€691 | +1.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €57,753 | €58,444 | +€691 | +1.2% |
| Distributable reserves | 133 | €57,753 | €58,444 | +€691 | +1.2% |
| Amounts payable | 17/49 | €66,726 | €55,495 | -€11,231 | -16.8% |
| Amounts payable after more than one year | 17 | €28,894 | €18,092 | -€10,803 | -37.4% |
| Financial debts | 170/4 | €28,894 | €18,092 | -€10,803 | -37.4% |
| Amounts payable within one year | 42/48 | €37,406 | €37,030 | -€377 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €11,759 | €10,803 | -€956 | -8.1% |
| Trade debts | 44 | €1,549 | €462 | -€1,087 | -70.2% |
| Suppliers | 440/4 | €1,549 | €462 | -€1,087 | -70.2% |
| Taxes, remuneration and social security | 45 | €7,132 | €5,942 | -€1,190 | -16.7% |
| Taxes | 450/3 | €3,470 | €3,917 | +€446 | +12.9% |
| Remuneration and social security | 454/9 | €3,662 | €2,025 | -€1,637 | -44.7% |
| Other amounts payable | 47/48 | €16,966 | €19,823 | +€2,857 | +16.8% |
| Accrued charges and deferred income | 492/3 | €426 | €374 | -€52 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,092 | €11,733 | +€641 | +5.8% |
| Other operating charges | 640/8 | €2,111 | €1,450 | -€662 | -31.3% |
| Gross operating margin | 9900 | €31,849 | €44,472 | +€12,623 | +39.6% |
| Operating profit (loss) | 9901 | €18,645 | €31,290 | +€12,644 | +67.8% |
| Financial income | 75/76B | €4 | €23 | +€19 | +457.2% |
| Recurring financial income | 75 | €4 | €23 | +€19 | +457.2% |
| Financial charges | 65/66B | €2,052 | €1,907 | -€145 | -7.0% |
| Recurring financial charges | 65 | €2,052 | €1,907 | -€145 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €16,597 | €29,405 | +€12,808 | +77.2% |
| Income taxes | 67/77 | €5,186 | €11,431 | +€6,245 | +120.4% |
| Profit (loss) for the period | 9904 | €11,412 | €17,974 | +€6,562 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,412 | €17,974 | +€6,562 | +57.5% |
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 8 October 2026 via checked.be.