ID POSE: 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 POSE
Largest movements
- Cash -€35,284
down €35,284 (-44.9%), from €78,509 to €43,224
mainly Trade debts (-€12,052) and Receivables within one year (-€11,963)
- Receivables within one year +€11,963
up €11,963 (+20.1%), from €59,386 to €71,348
of which Trade receivables: +€18,921
- Tangible fixed assets -€11,674
down €11,674 (-7.3%), from €159,181 to €147,507
- Deferred charges and accrued income +€4,495
up €4,495 (+198.1%), from €2,269 to €6,764
- Trade debts -€12,052
down €12,052 (-27.9%), from €43,153 to €31,102
- Debts after one year -€11,818
down €11,818 (-12.5%), from €94,241 to €82,423
- Profit (loss) carried forward -€4,661
down €4,661 (-4.1%), from €112,568 to €107,907
- Tax, wage and social debts -€3,080
down €3,080 (-13.0%), from €23,598 to €20,519
of which Taxes: -€8,476
- Gross operating margin -€35,720
down €35,720 (-36.8%), from €97,169 to €61,450
- Taxes -€10,229
down €10,229 (-80.0%), from €12,788 to €2,559
- Financial charges +€4,594
up €4,594 (+263.1%), from €1,746 to €6,340
- Staff costs +€4,006
up €4,006 (+10.6%), from €37,827 to €41,833
- Other operating charges +€2,037
up €2,037 (+97.6%), from €2,088 to €4,126
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €299,344 | €268,843 | -€30,501 | -10.2% |
| Fixed assets | 21/28 | €159,181 | €147,507 | -€11,674 | -7.3% |
| Tangible fixed assets | 22/27 | €159,181 | €147,507 | -€11,674 | -7.3% |
| Land and buildings | 22 | €138,994 | €134,541 | -€4,453 | -3.2% |
| Furniture and vehicles | 24 | €10,300 | €6,375 | -€3,925 | -38.1% |
| Other tangible fixed assets | 26 | €9,886 | €6,591 | -€3,295 | -33.3% |
| Current assets | 29/58 | €140,163 | €121,336 | -€18,827 | -13.4% |
| Amounts receivable within one year | 40/41 | €59,386 | €71,348 | +€11,963 | +20.1% |
| Trade receivables | 40 | €37,674 | €56,595 | +€18,921 | +50.2% |
| Other amounts receivable | 41 | €21,711 | €14,753 | -€6,959 | -32.1% |
| Cash at bank and in hand | 54/58 | €78,509 | €43,224 | -€35,284 | -44.9% |
| Deferred charges and accrued income | 490/1 | €2,269 | €6,764 | +€4,495 | +198.1% |
| Total equity and liabilities | 10/49 | €299,344 | €268,843 | -€30,501 | -10.2% |
| Equity | 10/15 | €120,628 | €115,967 | -€4,661 | -3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,568 | €107,907 | -€4,661 | -4.1% |
| Amounts payable | 17/49 | €178,716 | €152,876 | -€25,840 | -14.5% |
| Amounts payable after more than one year | 17 | €94,241 | €82,423 | -€11,818 | -12.5% |
| Financial debts | 170/4 | €94,241 | €82,423 | -€11,818 | -12.5% |
| Amounts payable within one year | 42/48 | €84,474 | €69,691 | -€14,784 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €17,723 | €18,070 | +€347 | +2.0% |
| Trade debts | 44 | €43,153 | €31,102 | -€12,052 | -27.9% |
| Suppliers | 440/4 | €43,153 | €31,102 | -€12,052 | -27.9% |
| Taxes, remuneration and social security | 45 | €23,598 | €20,519 | -€3,080 | -13.0% |
| Taxes | 450/3 | €20,672 | €12,196 | -€8,476 | -41.0% |
| Remuneration and social security | 454/9 | €2,926 | €8,323 | +€5,397 | +184.4% |
| Accrued charges and deferred income | 492/3 | - | €762 | +€762 | |
| Remuneration, social security and pensions | 62 | €37,827 | €41,833 | +€4,006 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,674 | €11,674 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,088 | €4,126 | +€2,037 | +97.6% |
| Non-recurring operating charges | 66A | €51 | - | -€51 | |
| Gross operating margin | 9900 | €97,169 | €61,450 | -€35,720 | -36.8% |
| Operating profit (loss) | 9901 | €45,529 | €3,817 | -€41,712 | -91.6% |
| Financial income | 75/76B | €0 | €420 | +€420 | +700383.3% |
| Recurring financial income | 75 | €0 | €420 | +€420 | +700383.3% |
| Financial charges | 65/66B | €1,746 | €6,340 | +€4,594 | +263.1% |
| Recurring financial charges | 65 | €1,746 | €6,340 | +€4,594 | +263.1% |
| Profit (loss) for the period before taxes | 9903 | €43,784 | -€2,102 | -€45,886 | |
| Income taxes | 67/77 | €12,788 | €2,559 | -€10,229 | -80.0% |
| Profit (loss) for the period | 9904 | €30,996 | -€4,661 | -€35,657 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,996 | -€4,661 | -€35,657 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.