ID-PRESTATIONS: 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-PRESTATIONS
Largest movements
- Receivables within one year -€34,709
down €34,709 (-21.9%), from €158,763 to €124,054
of which Trade receivables: -€41,805
- Tangible fixed assets -€33,172
down €33,172 (-7.8%), from €426,599 to €393,427
of which Plant, machinery and equipment: -€18,197
- Cash +€19,566
up €19,566 (+91.0%), from €21,508 to €41,073
mainly Depreciation (+€65,925) and Net result for the year (+€65,008)
- Debts after one year -€100,456
down €100,456 (-75.8%), from €132,499 to €32,043
- Reserves +€65,008
up €65,008 (+19.7%), from €329,378 to €394,385
of which Distributable reserves: +€69,047
- Tax, wage and social debts -€25,243
down €25,243 (-62.2%), from €40,590 to €15,347
of which Taxes: -€22,819
- Current portion of long-term debt +€8,796
up €8,796 (+9.8%), from €90,208 to €99,004
- Staff costs +€25,896
up €25,896 (+25.3%), from €102,422 to €128,318
- Financial charges -€6,721
down €6,721 (-55.2%), from €12,172 to €5,451
- Taxes -€5,638
down €5,638 (-14.5%), from €38,802 to €33,165
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 | €870,455 | €822,468 | -€47,987 | -5.5% |
| Fixed assets | 21/28 | €686,063 | €652,891 | -€33,172 | -4.8% |
| Tangible fixed assets | 22/27 | €426,599 | €393,427 | -€33,172 | -7.8% |
| Land and buildings | 22 | €4,672 | €1,215 | -€3,457 | -74.0% |
| Plant, machinery and equipment | 23 | €207,013 | €188,816 | -€18,197 | -8.8% |
| Furniture and vehicles | 24 | €13,959 | €11,413 | -€2,546 | -18.2% |
| Other tangible fixed assets | 26 | €200,956 | €191,984 | -€8,972 | -4.5% |
| Financial fixed assets | 28 | €259,464 | €259,464 | = | 0.0% |
| Current assets | 29/58 | €184,392 | €169,577 | -€14,815 | -8.0% |
| Amounts receivable within one year | 40/41 | €158,763 | €124,054 | -€34,709 | -21.9% |
| Trade receivables | 40 | €81,237 | €39,432 | -€41,805 | -51.5% |
| Other amounts receivable | 41 | €77,526 | €84,622 | +€7,096 | +9.2% |
| Cash at bank and in hand | 54/58 | €21,508 | €41,073 | +€19,566 | +91.0% |
| Deferred charges and accrued income | 490/1 | €4,122 | €4,449 | +€328 | +8.0% |
| Total equity and liabilities | 10/49 | €870,455 | €822,468 | -€47,987 | -5.5% |
| Equity | 10/15 | €435,378 | €500,386 | +€65,008 | +14.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €329,378 | €394,385 | +€65,008 | +19.7% |
| Non-distributable reserves | 130/1 | €2,107 | €2,107 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,107 | €2,107 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,028 | €33,989 | -€4,040 | -10.6% |
| Distributable reserves | 133 | €289,243 | €358,290 | +€69,047 | +23.9% |
| Profit (loss) carried forward | 14 | €87,408 | €87,408 | = | 0.0% |
| Provisions and deferred taxes | 16 | €12,676 | €11,329 | -€1,347 | -10.6% |
| Deferred taxes | 168 | €12,676 | €11,329 | -€1,347 | -10.6% |
| Amounts payable | 17/49 | €422,401 | €310,753 | -€111,648 | -26.4% |
| Amounts payable after more than one year | 17 | €132,499 | €32,043 | -€100,456 | -75.8% |
| Financial debts | 170/4 | €132,499 | €32,043 | -€100,456 | -75.8% |
| Amounts payable within one year | 42/48 | €289,902 | €278,710 | -€11,192 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €90,208 | €99,004 | +€8,796 | +9.8% |
| Trade debts | 44 | €24,928 | €31,469 | +€6,540 | +26.2% |
| Suppliers | 440/4 | €24,928 | €31,469 | +€6,540 | +26.2% |
| Advances received on contracts in progress | 46 | - | €270 | +€270 | |
| Taxes, remuneration and social security | 45 | €40,590 | €15,347 | -€25,243 | -62.2% |
| Taxes | 450/3 | €29,428 | €6,609 | -€22,819 | -77.5% |
| Remuneration and social security | 454/9 | €11,162 | €8,738 | -€2,424 | -21.7% |
| Other amounts payable | 47/48 | €134,176 | €132,621 | -€1,555 | -1.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €102,422 | €128,318 | +€25,896 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,528 | €65,925 | -€1,602 | -2.4% |
| Other operating charges | 640/8 | €2,164 | €3,535 | +€1,371 | +63.4% |
| Gross operating margin | 9900 | €297,912 | €300,020 | +€2,108 | +0.7% |
| Operating profit (loss) | 9901 | €125,798 | €102,241 | -€23,557 | -18.7% |
| Financial income | 75/76B | €44 | €35 | -€9 | -20.2% |
| Recurring financial income | 75 | €44 | €35 | -€9 | -20.2% |
| Financial charges | 65/66B | €12,172 | €5,451 | -€6,721 | -55.2% |
| Recurring financial charges | 65 | €12,172 | €5,451 | -€6,721 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €113,671 | €96,826 | -€16,845 | -14.8% |
| Transfer from deferred taxes | 780 | €1,347 | €1,347 | = | 0.0% |
| Income taxes | 67/77 | €38,802 | €33,165 | -€5,638 | -14.5% |
| Profit (loss) for the period | 9904 | €76,215 | €65,008 | -€11,207 | -14.7% |
| Transfer from tax-exempt reserves | 789 | €4,040 | €4,040 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,255 | €69,047 | -€11,207 | -14.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.