ID PLUS: 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 PLUS
Largest movements
- Receivables within one year -€86,987
down €86,987 (-30.3%), from €287,411 to €200,424
of which Trade receivables: -€81,060
- Stocks and contracts +€82,145
up €82,145 (+13.8%), from €596,799 to €678,945
- Cash -€47,059
down €47,059 (-51.5%), from €91,375 to €44,316
mainly Other debts (-€99,034) and Net result for the year (-€83,914)
- Intangible fixed assets -€27,236
down €27,236 (-48.6%), from €56,069 to €28,833
- Trade debts +€123,528
up €123,528 (+62.7%), from €197,126 to €320,654
- Other debts -€99,034
down €99,034 (-18.3%), from €540,280 to €441,246
- Profit (loss) carried forward -€83,914
down €83,914 (-12.6%), from -€663,973 to -€747,887
- Tax, wage and social debts -€31,098
down €31,098 (-34.3%), from €90,776 to €59,678
- Depreciation -€40,699
down €40,699 (-42.7%), from €95,399 to €54,701
- Gross operating margin -€35,333
down €35,333 (-8.3%), from €425,598 to €390,265
- Write-downs -€29,752
down €29,752 (-97.1%), from €30,641 to €889
- Staff costs +€14,599
up €14,599 (+4.1%), from €356,668 to €371,266
- Financial charges -€10,580
down €10,580 (-20.4%), from €51,768 to €41,188
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 | €1,114,543 | €1,024,026 | -€90,517 | -8.1% |
| Fixed assets | 21/28 | €85,901 | €50,124 | -€35,777 | -41.6% |
| Intangible fixed assets | 21 | €56,069 | €28,833 | -€27,236 | -48.6% |
| Tangible fixed assets | 22/27 | €29,833 | €21,291 | -€8,541 | -28.6% |
| Plant, machinery and equipment | 23 | €2,884 | €1,681 | -€1,204 | -41.7% |
| Furniture and vehicles | 24 | €26,948 | €19,611 | -€7,338 | -27.2% |
| Current assets | 29/58 | €1,028,642 | €973,902 | -€54,740 | -5.3% |
| Stocks and contracts in progress | 3 | €596,799 | €678,945 | +€82,145 | +13.8% |
| Stocks | 30/36 | €596,799 | €678,945 | +€82,145 | +13.8% |
| Amounts receivable within one year | 40/41 | €287,411 | €200,424 | -€86,987 | -30.3% |
| Trade receivables | 40 | €281,484 | €200,424 | -€81,060 | -28.8% |
| Other amounts receivable | 41 | €5,927 | - | -€5,927 | |
| Cash at bank and in hand | 54/58 | €91,375 | €44,316 | -€47,059 | -51.5% |
| Deferred charges and accrued income | 490/1 | €53,057 | €50,217 | -€2,840 | -5.4% |
| Total equity and liabilities | 10/49 | €1,114,543 | €1,024,026 | -€90,517 | -8.1% |
| Equity | 10/15 | €286,362 | €202,448 | -€83,914 | -29.3% |
| Contributions | 10/11 | €932,975 | €932,975 | = | 0.0% |
| Capital | 10 | €932,975 | €932,975 | = | 0.0% |
| Issued capital | 100 | €1,212,500 | €1,212,500 | = | 0.0% |
| Uncalled capital | 101 | €279,525 | €279,525 | = | 0.0% |
| Reserves | 13 | €17,360 | €17,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,360 | €17,360 | = | 0.0% |
| Legal reserve | 130 | €17,360 | €17,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€663,973 | -€747,887 | -€83,914 | -12.6% |
| Amounts payable | 17/49 | €828,181 | €821,578 | -€6,603 | -0.8% |
| Amounts payable within one year | 42/48 | €828,181 | €821,578 | -€6,603 | -0.8% |
| Trade debts | 44 | €197,126 | €320,654 | +€123,528 | +62.7% |
| Suppliers | 440/4 | €197,126 | €320,654 | +€123,528 | +62.7% |
| Taxes, remuneration and social security | 45 | €90,776 | €59,678 | -€31,098 | -34.3% |
| Taxes | 450/3 | €90,776 | €59,678 | -€31,098 | -34.3% |
| Other amounts payable | 47/48 | €540,280 | €441,246 | -€99,034 | -18.3% |
| Remuneration, social security and pensions | 62 | €356,668 | €371,266 | +€14,599 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,399 | €54,701 | -€40,699 | -42.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,641 | €889 | -€29,752 | -97.1% |
| Other operating charges | 640/8 | €6,706 | €6,050 | -€655 | -9.8% |
| Gross operating margin | 9900 | €425,598 | €390,265 | -€35,333 | -8.3% |
| Operating profit (loss) | 9901 | -€63,816 | -€42,642 | +€21,175 | +33.2% |
| Financial income | 75/76B | €1,081 | €439 | -€642 | -59.4% |
| Recurring financial income | 75 | €1,081 | €439 | -€642 | -59.4% |
| Financial charges | 65/66B | €51,768 | €41,188 | -€10,580 | -20.4% |
| Recurring financial charges | 65 | €51,768 | €41,188 | -€10,580 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€114,503 | -€83,390 | +€31,113 | +27.2% |
| Income taxes | 67/77 | - | €523 | +€523 | |
| Profit (loss) for the period | 9904 | -€114,503 | -€83,914 | +€30,590 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€114,503 | -€83,914 | +€30,590 | +26.7% |
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 8 October 2026 via checked.be.