ID TRANSITION: 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 TRANSITION
Largest movements
- Receivables within one year +€27,493
up €27,493 (+70.9%), from €38,791 to €66,284
of which Other amounts receivable: +€22,611
- Tangible fixed assets +€4,981
up €4,981 (+11.9%), from €42,007 to €46,988
of which Furniture and vehicles: +€7,541
- Other debts +€47,894
new in 2025: €47,894
- Profit (loss) carried forward -€32,283
down €32,283 (-84.8%), from €38,067 to €5,785
- Tax, wage and social debts +€29,105
up €29,105 (+153.5%), from €18,961 to €48,065
- Trade debts -€13,239
down €13,239 (-81.9%), from €16,175 to €2,936
- Current portion of long-term debt +€4,624
new in 2025: €4,624
- Gross operating margin +€86,813
up €86,813 (+423.4%), from €20,504 to €107,317
- Taxes +€18,437
up €18,437 (+572.5%), from €3,220 to €21,657
- Depreciation +€3,799
up €3,799 (+99.1%), from €3,834 to €7,632
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 | €82,272 | €114,573 | +€32,300 | +39.3% |
| Fixed assets | 21/28 | €42,007 | €46,988 | +€4,981 | +11.9% |
| Tangible fixed assets | 22/27 | €42,007 | €46,988 | +€4,981 | +11.9% |
| Furniture and vehicles | 24 | €1,682 | €9,222 | +€7,541 | +448.4% |
| Other tangible fixed assets | 26 | €40,325 | €37,766 | -€2,560 | -6.3% |
| Current assets | 29/58 | €40,265 | €67,585 | +€27,320 | +67.8% |
| Amounts receivable within one year | 40/41 | €38,791 | €66,284 | +€27,493 | +70.9% |
| Trade receivables | 40 | €14,520 | €19,402 | +€4,882 | +33.6% |
| Other amounts receivable | 41 | €24,271 | €46,882 | +€22,611 | +93.2% |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Deferred charges and accrued income | 490/1 | €1,474 | €1,301 | -€173 | -11.7% |
| Total equity and liabilities | 10/49 | €82,272 | €114,573 | +€32,300 | +39.3% |
| Equity | 10/15 | €40,567 | €8,285 | -€32,283 | -79.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,067 | €5,785 | -€32,283 | -84.8% |
| Amounts payable | 17/49 | €41,705 | €106,288 | +€64,583 | +154.9% |
| Amounts payable after more than one year | 17 | - | €2,406 | +€2,406 | |
| Financial debts | 170/4 | - | €2,406 | +€2,406 | |
| Amounts payable within one year | 42/48 | €40,026 | €103,882 | +€63,856 | +159.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,624 | +€4,624 | |
| Financial debts | 43 | €4,890 | €363 | -€4,527 | -92.6% |
| Credit institutions | 430/8 | €4,890 | €363 | -€4,527 | -92.6% |
| Trade debts | 44 | €16,175 | €2,936 | -€13,239 | -81.9% |
| Suppliers | 440/4 | €16,175 | €2,936 | -€13,239 | -81.9% |
| Taxes, remuneration and social security | 45 | €18,961 | €48,065 | +€29,105 | +153.5% |
| Taxes | 450/3 | €18,961 | €48,065 | +€29,105 | +153.5% |
| Other amounts payable | 47/48 | - | €47,894 | +€47,894 | |
| Accrued charges and deferred income | 492/3 | €1,679 | - | -€1,679 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,834 | €7,632 | +€3,799 | +99.1% |
| Other operating charges | 640/8 | €1,157 | €430 | -€727 | -62.9% |
| Gross operating margin | 9900 | €20,504 | €107,317 | +€86,813 | +423.4% |
| Operating profit (loss) | 9901 | €15,513 | €99,255 | +€83,742 | +539.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,700 | €2,442 | -€258 | -9.5% |
| Recurring financial charges | 65 | €2,700 | €2,442 | -€258 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €12,813 | €96,812 | +€83,999 | +655.6% |
| Income taxes | 67/77 | €3,220 | €21,657 | +€18,437 | +572.5% |
| Profit (loss) for the period | 9904 | €9,593 | €75,156 | +€65,563 | +683.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,593 | €75,156 | +€65,563 | +683.5% |
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 4 October 2026 via checked.be.