ID-SALES: 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-SALES
Largest movements
- Cash +€148,026
up €148,026 (+211%), from €70,203 to €218,229
mainly Net result for the year (+€101,345) and Depreciation (+€76,708)
- Intangible fixed assets -€49,000
down €49,000 (-23.6%), from €207,648 to €158,648
- Receivables within one year -€37,543
down €37,543 (-35.0%), from €107,266 to €69,723
of which Trade receivables: -€20,351
- Tangible fixed assets +€29,113
up €29,113 (+91.4%), from €31,850 to €60,962
of which Leasing and similar rights: +€33,984
- Reserves +€90,000
up €90,000 (+52.7%), from €170,772 to €260,772
- Debts after one year -€34,682
down €34,682 (-38.0%), from €91,184 to €56,502
- Current portion of long-term debt +€22,368
up €22,368 (+24.7%), from €90,488 to €112,856
- Profit (loss) carried forward +€11,345
up €11,345 (+35.2%), from €32,186 to €43,532
- Trade debts -€7,000
down €7,000 (-79.4%), from €8,811 to €1,811
- Gross operating margin +€65,061
up €65,061 (+39.8%), from €163,476 to €228,537
- Depreciation +€23,588
up €23,588 (+44.4%), from €53,120 to €76,708
- Taxes +€2,788
up €2,788 (+8.2%), from €33,985 to €36,773
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 | €418,710 | €508,159 | +€89,450 | +21.4% |
| Fixed assets | 21/28 | €239,547 | €219,660 | -€19,887 | -8.3% |
| Intangible fixed assets | 21 | €207,648 | €158,648 | -€49,000 | -23.6% |
| Tangible fixed assets | 22/27 | €31,850 | €60,962 | +€29,113 | +91.4% |
| Furniture and vehicles | 24 | €15,532 | €10,661 | -€4,871 | -31.4% |
| Leasing and similar rights | 25 | €16,318 | €50,301 | +€33,984 | +208% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €179,163 | €288,499 | +€109,337 | +61.0% |
| Stocks and contracts in progress | 3 | €1,070 | - | -€1,070 | |
| Stocks | 30/36 | €1,070 | - | -€1,070 | |
| Amounts receivable within one year | 40/41 | €107,266 | €69,723 | -€37,543 | -35.0% |
| Trade receivables | 40 | €67,847 | €47,496 | -€20,351 | -30.0% |
| Other amounts receivable | 41 | €39,419 | €22,227 | -€17,192 | -43.6% |
| Cash at bank and in hand | 54/58 | €70,203 | €218,229 | +€148,026 | +211% |
| Deferred charges and accrued income | 490/1 | €624 | €548 | -€76 | -12.2% |
| Total equity and liabilities | 10/49 | €418,710 | €508,159 | +€89,450 | +21.4% |
| Equity | 10/15 | €214,159 | €315,504 | +€101,345 | +47.3% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €170,772 | €260,772 | +€90,000 | +52.7% |
| Distributable reserves | 133 | €170,772 | €260,772 | +€90,000 | +52.7% |
| Profit (loss) carried forward | 14 | €32,186 | €43,532 | +€11,345 | +35.2% |
| Amounts payable | 17/49 | €204,551 | €192,655 | -€11,896 | -5.8% |
| Amounts payable after more than one year | 17 | €91,184 | €56,502 | -€34,682 | -38.0% |
| Financial debts | 170/4 | €91,184 | €56,502 | -€34,682 | -38.0% |
| Amounts payable within one year | 42/48 | €113,367 | €136,154 | +€22,786 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €90,488 | €112,856 | +€22,368 | +24.7% |
| Trade debts | 44 | €8,811 | €1,811 | -€7,000 | -79.4% |
| Suppliers | 440/4 | €8,811 | €1,811 | -€7,000 | -79.4% |
| Taxes, remuneration and social security | 45 | €14,068 | €16,859 | +€2,791 | +19.8% |
| Taxes | 450/3 | €14,068 | €16,859 | +€2,791 | +19.8% |
| Other amounts payable | 47/48 | - | €4,628 | +€4,628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,120 | €76,708 | +€23,588 | +44.4% |
| Other operating charges | 640/8 | €4,199 | €5,669 | +€1,470 | +35.0% |
| Gross operating margin | 9900 | €163,476 | €228,537 | +€65,061 | +39.8% |
| Operating profit (loss) | 9901 | €106,157 | €146,160 | +€40,003 | +37.7% |
| Financial income | 75/76B | €607 | €109 | -€497 | -82.0% |
| Recurring financial income | 75 | €607 | €109 | -€497 | -82.0% |
| Financial charges | 65/66B | €7,329 | €8,151 | +€821 | +11.2% |
| Recurring financial charges | 65 | €7,329 | €8,151 | +€821 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €99,434 | €138,119 | +€38,684 | +38.9% |
| Income taxes | 67/77 | €33,985 | €36,773 | +€2,788 | +8.2% |
| Profit (loss) for the period | 9904 | €65,450 | €101,345 | +€35,896 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,450 | €101,345 | +€35,896 | +54.8% |
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 28 October 2026 via checked.be.