ID Process: 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 Process
Largest movements
- Receivables within one year +€60,546
up €60,546 (+128.4%), from €47,156 to €107,702
of which Trade receivables: +€59,640
- Cash -€59,043
down €59,043 (-23.2%), from €254,810 to €195,768
mainly Debts after one year (-€159,267) and Investment in fixed assets (net) (-€141,590)
- Profit (loss) carried forward +€185,486
up €185,486 (+26.5%), from €698,839 to €884,325
- Debts after one year -€159,267
down €159,267 (-4.9%), from €3.2m to €3.1m
- Depreciation -€73,232
down €73,232 (-36.1%), from €203,107 to €129,875
- Gross operating margin -€42,751
down €42,751 (-8.0%), from €536,379 to €493,628
- Financial charges +€19,315
up €19,315 (+25.1%), from €76,970 to €96,285
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 | €4,323,958 | €4,337,573 | +€13,616 | +0.3% |
| Fixed assets | 21/28 | €4,015,652 | €4,027,368 | +€11,715 | +0.3% |
| Tangible fixed assets | 22/27 | €4,015,652 | €4,027,368 | +€11,715 | +0.3% |
| Land and buildings | 22 | €3,951,486 | €3,844,738 | -€106,748 | -2.7% |
| Plant, machinery and equipment | 23 | €34,204 | €161,602 | +€127,398 | +372.5% |
| Furniture and vehicles | 24 | €29,962 | €21,028 | -€8,935 | -29.8% |
| Current assets | 29/58 | €308,305 | €310,206 | +€1,900 | +0.6% |
| Amounts receivable within one year | 40/41 | €47,156 | €107,702 | +€60,546 | +128.4% |
| Trade receivables | 40 | €44,162 | €103,802 | +€59,640 | +135.0% |
| Other amounts receivable | 41 | €2,994 | €3,900 | +€906 | +30.3% |
| Cash at bank and in hand | 54/58 | €254,810 | €195,768 | -€59,043 | -23.2% |
| Deferred charges and accrued income | 490/1 | €6,339 | €6,735 | +€397 | +6.3% |
| Total equity and liabilities | 10/49 | €4,323,958 | €4,337,573 | +€13,616 | +0.3% |
| Equity | 10/15 | €719,299 | €904,785 | +€185,486 | +25.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €698,839 | €884,325 | +€185,486 | +26.5% |
| Amounts payable | 17/49 | €3,604,658 | €3,432,788 | -€171,870 | -4.8% |
| Amounts payable after more than one year | 17 | €3,241,919 | €3,082,651 | -€159,267 | -4.9% |
| Financial debts | 170/4 | €3,241,919 | €3,082,651 | -€159,267 | -4.9% |
| Amounts payable within one year | 42/48 | €362,739 | €350,137 | -€12,603 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €154,922 | €159,267 | +€4,345 | +2.8% |
| Trade debts | 44 | €1,484 | €8,544 | +€7,060 | +475.6% |
| Suppliers | 440/4 | €1,484 | €8,544 | +€7,060 | +475.6% |
| Taxes, remuneration and social security | 45 | €31,644 | €26,345 | -€5,299 | -16.7% |
| Taxes | 450/3 | €31,644 | €26,345 | -€5,299 | -16.7% |
| Other amounts payable | 47/48 | €174,689 | €155,980 | -€18,709 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203,107 | €129,875 | -€73,232 | -36.1% |
| Other operating charges | 640/8 | €22,847 | €26,008 | +€3,161 | +13.8% |
| Gross operating margin | 9900 | €536,379 | €493,628 | -€42,751 | -8.0% |
| Operating profit (loss) | 9901 | €310,425 | €337,745 | +€27,320 | +8.8% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €76,970 | €96,285 | +€19,315 | +25.1% |
| Recurring financial charges | 65 | €76,970 | €96,285 | +€19,315 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €233,464 | €241,461 | +€7,996 | +3.4% |
| Income taxes | 67/77 | €54,178 | €55,975 | +€1,797 | +3.3% |
| Profit (loss) for the period | 9904 | €179,287 | €185,486 | +€6,199 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €179,287 | €185,486 | +€6,199 | +3.5% |
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 7 October 2026 via checked.be.