ID SOLUTION: 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 SOLUTION
Largest movements
- Cash -€48,693
down €48,693 (-57.7%), from €84,378 to €35,685
mainly Trade debts (-€25,345) and Net result for the year (-€18,037)
- Tangible fixed assets +€2,785
up €2,785 (+34.4%), from €8,096 to €10,881
- Receivables within one year -€2,268
down €2,268 (-2.4%), from €92,922 to €90,654
of which Other amounts receivable: -€3,766
- Trade debts -€25,345
down €25,345 (-79.1%), from €32,054 to €6,709
- Profit (loss) carried forward -€18,037
down €18,037 (-19.0%), from €95,005 to €76,968
- Tax, wage and social debts -€5,880
down €5,880 (-30.1%), from €19,517 to €13,637
of which Taxes: -€6,321
- Turnover +€38,873
up €38,873 (+20.0%), from €194,821 to €233,694
- Gross operating margin +€23,189
up €23,189 (+22.9%), from €101,094 to €124,283
- Staff costs +€21,584
up €21,584 (+18.9%), from €114,115 to €135,699
- Purchases and services +€15,683
up €15,683 (+16.7%), from €93,728 to €109,411
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 | €189,903 | €140,616 | -€49,287 | -26.0% |
| Fixed assets | 21/28 | €11,391 | €14,176 | +€2,785 | +24.4% |
| Tangible fixed assets | 22/27 | €8,096 | €10,881 | +€2,785 | +34.4% |
| Furniture and vehicles | 24 | €8,096 | €10,881 | +€2,785 | +34.4% |
| Financial fixed assets | 28 | €3,295 | €3,295 | = | 0.0% |
| Current assets | 29/58 | €178,512 | €126,440 | -€52,072 | -29.2% |
| Amounts receivable within one year | 40/41 | €92,922 | €90,654 | -€2,268 | -2.4% |
| Trade receivables | 40 | €71,534 | €73,032 | +€1,498 | +2.1% |
| Other amounts receivable | 41 | €21,388 | €17,622 | -€3,766 | -17.6% |
| Cash at bank and in hand | 54/58 | €84,378 | €35,685 | -€48,693 | -57.7% |
| Deferred charges and accrued income | 490/1 | €1,212 | €101 | -€1,111 | -91.7% |
| Total equity and liabilities | 10/49 | €189,903 | €140,616 | -€49,287 | -26.0% |
| Equity | 10/15 | €134,206 | €116,169 | -€18,037 | -13.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,609 | €20,609 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,005 | €76,968 | -€18,037 | -19.0% |
| Amounts payable | 17/49 | €55,697 | €24,447 | -€31,250 | -56.1% |
| Amounts payable within one year | 42/48 | €55,697 | €24,447 | -€31,250 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €4,126 | €4,101 | -€25 | -0.6% |
| Trade debts | 44 | €32,054 | €6,709 | -€25,345 | -79.1% |
| Suppliers | 440/4 | €32,054 | €6,709 | -€25,345 | -79.1% |
| Taxes, remuneration and social security | 45 | €19,517 | €13,637 | -€5,880 | -30.1% |
| Taxes | 450/3 | €6,934 | €613 | -€6,321 | -91.2% |
| Remuneration and social security | 454/9 | €12,583 | €13,024 | +€441 | +3.5% |
| Turnover | 70 | €194,821 | €233,694 | +€38,873 | +20.0% |
| Non-recurring operating income | 76A | €11,988 | €16,286 | +€4,298 | +35.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,728 | €109,411 | +€15,683 | +16.7% |
| Remuneration, social security and pensions | 62 | €114,115 | €135,699 | +€21,584 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,377 | €4,215 | -€162 | -3.7% |
| Other operating charges | 640/8 | €2,106 | €1,538 | -€568 | -27.0% |
| Gross operating margin | 9900 | €101,094 | €124,283 | +€23,189 | +22.9% |
| Operating profit (loss) | 9901 | -€19,504 | -€17,169 | +€2,335 | +12.0% |
| Financial income | 75/76B | €663 | - | -€663 | |
| Recurring financial income | 75 | €663 | - | -€663 | |
| Financial charges | 65/66B | €1,271 | €868 | -€403 | -31.7% |
| Recurring financial charges | 65 | €1,271 | €868 | -€403 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,112 | -€18,037 | +€2,075 | +10.3% |
| Profit (loss) for the period | 9904 | -€20,112 | -€18,037 | +€2,075 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,112 | -€18,037 | +€2,075 | +10.3% |
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 10 October 2026 via checked.be.