ID-UP: 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-UP
Largest movements
- Tangible fixed assets -€16,654
down €16,654 (-30.1%), from €55,333 to €38,679
- Cash -€15,252
down €15,252 (-73.7%), from €20,690 to €5,438
mainly Net result for the year (-€30,806) and Debts after one year (-€11,798)
- Receivables within one year -€3,771
down €3,771 (-23.5%), from €16,038 to €12,267
of which Trade receivables: -€3,911
- Profit (loss) carried forward -€30,806
down €30,806 (-359%), from -€8,578 to -€39,384
- Debts after one year -€11,798
down €11,798 (-28.4%), from €41,474 to €29,676
- Trade debts +€7,047
up €7,047 (+83.4%), from €8,446 to €15,493
- Gross operating margin -€30,566
down €30,566, from €20,347 to -€10,220
- Depreciation +€3,053
up €3,053 (+22.5%), from €13,601 to €16,654
- Staff costs +€1,178
up €1,178 (+3,049%), from €39 to €1,217
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 | €97,755 | €62,231 | -€35,525 | -36.3% |
| Fixed assets | 21/28 | €57,833 | €41,179 | -€16,654 | -28.8% |
| Tangible fixed assets | 22/27 | €55,333 | €38,679 | -€16,654 | -30.1% |
| Furniture and vehicles | 24 | €55,333 | €38,679 | -€16,654 | -30.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €39,923 | €21,052 | -€18,871 | -47.3% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,038 | €12,267 | -€3,771 | -23.5% |
| Trade receivables | 40 | €15,138 | €11,227 | -€3,911 | -25.8% |
| Other amounts receivable | 41 | €900 | €1,040 | +€140 | +15.5% |
| Cash at bank and in hand | 54/58 | €20,690 | €5,438 | -€15,252 | -73.7% |
| Deferred charges and accrued income | 490/1 | €1,194 | €1,347 | +€152 | +12.8% |
| Total equity and liabilities | 10/49 | €97,755 | €62,231 | -€35,525 | -36.3% |
| Equity | 10/15 | €26,422 | -€4,384 | -€30,806 | |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,578 | -€39,384 | -€30,806 | -359% |
| Amounts payable | 17/49 | €71,333 | €66,615 | -€4,718 | -6.6% |
| Amounts payable after more than one year | 17 | €41,474 | €29,676 | -€11,798 | -28.4% |
| Financial debts | 170/4 | €41,474 | €29,676 | -€11,798 | -28.4% |
| Amounts payable within one year | 42/48 | €29,859 | €36,939 | +€7,080 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | €11,281 | €11,798 | +€517 | +4.6% |
| Trade debts | 44 | €8,446 | €15,493 | +€7,047 | +83.4% |
| Suppliers | 440/4 | €8,446 | €15,493 | +€7,047 | +83.4% |
| Taxes, remuneration and social security | 45 | €6,270 | €5,709 | -€561 | -8.9% |
| Taxes | 450/3 | €4,770 | €1,709 | -€3,061 | -64.2% |
| Remuneration and social security | 454/9 | €1,500 | €4,000 | +€2,500 | +167% |
| Other amounts payable | 47/48 | €3,862 | €3,939 | +€77 | +2.0% |
| Remuneration, social security and pensions | 62 | €39 | €1,217 | +€1,178 | +3,049% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,601 | €16,654 | +€3,053 | +22.5% |
| Other operating charges | 640/8 | €437 | €446 | +€9 | +2.1% |
| Gross operating margin | 9900 | €20,347 | -€10,220 | -€30,566 | |
| Operating profit (loss) | 9901 | €6,271 | -€28,536 | -€34,807 | |
| Financial income | 75/76B | €0 | €10 | +€10 | +49,800% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +49,800% |
| Financial charges | 65/66B | €2,416 | €2,280 | -€136 | -5.6% |
| Recurring financial charges | 65 | €2,416 | €2,280 | -€136 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €3,854 | -€30,806 | -€34,661 | |
| Income taxes | 67/77 | €100 | - | -€100 | |
| Profit (loss) for the period | 9904 | €3,754 | -€30,806 | -€34,561 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,754 | -€30,806 | -€34,561 |
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 17 October 2026 via checked.be.