ID2PCE: 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.
ID2PCE
Largest movements
- Tangible fixed assets +€981
up €981 (+53.8%), from €1,825 to €2,806
of which Other tangible fixed assets: +€1,647
- Receivables within one year -€516
down €516 (-14.6%), from €3,541 to €3,025
of which Other amounts receivable: -€516
- Deferred charges and accrued income +€193
up €193 (+8.5%), from €2,285 to €2,478
- Cash +€172
up €172 (+18.0%), from €957 to €1,129
mainly Other debts (+€7,879) and Tax, wage and social debts (+€2,683)
- Profit (loss) carried forward -€10,971
down €10,971 (-214%), from -€5,132 to -€16,104
- Other debts +€7,879
up €7,879 (+113%), from €6,951 to €14,831
- Tax, wage and social debts +€2,683
up €2,683 (+22,047%), from €12 to €2,695
- Trade debts +€1,050
up €1,050 (+59.1%), from €1,776 to €2,826
- Accrued charges and deferred income +€189
new in 2025: €189
- Gross operating margin -€3,007
down €3,007 (-68.4%), from -€4,394 to -€7,401
- Financial charges +€1,402
up €1,402 (+1,200%), from €117 to €1,519
- Depreciation +€864
up €864 (+501%), from €172 to €1,036
- Other operating charges +€438
up €438 (+100%), from €437 to €876
- Taxes +€128
up €128 (+1,051%), from €12 to €140
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 | €8,607 | €9,437 | +€830 | +9.6% |
| Fixed assets | 21/28 | €1,825 | €2,806 | +€981 | +53.8% |
| Tangible fixed assets | 22/27 | €1,825 | €2,806 | +€981 | +53.8% |
| Furniture and vehicles | 24 | €1,825 | €1,159 | -€666 | -36.5% |
| Other tangible fixed assets | 26 | - | €1,647 | +€1,647 | |
| Current assets | 29/58 | €6,783 | €6,632 | -€151 | -2.2% |
| Amounts receivable within one year | 40/41 | €3,541 | €3,025 | -€516 | -14.6% |
| Trade receivables | 40 | €3,025 | €3,025 | = | 0.0% |
| Other amounts receivable | 41 | €516 | €0 | -€516 | -100% |
| Cash at bank and in hand | 54/58 | €957 | €1,129 | +€172 | +18.0% |
| Deferred charges and accrued income | 490/1 | €2,285 | €2,478 | +€193 | +8.5% |
| Total equity and liabilities | 10/49 | €8,607 | €9,437 | +€830 | +9.6% |
| Equity | 10/15 | -€132 | -€11,104 | -€10,971 | -8,295% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,132 | -€16,104 | -€10,971 | -214% |
| Amounts payable | 17/49 | €8,740 | €20,541 | +€11,802 | +135% |
| Amounts payable within one year | 42/48 | €8,740 | €20,352 | +€11,613 | +133% |
| Trade debts | 44 | €1,776 | €2,826 | +€1,050 | +59.1% |
| Suppliers | 440/4 | €1,776 | €2,826 | +€1,050 | +59.1% |
| Taxes, remuneration and social security | 45 | €12 | €2,695 | +€2,683 | +22,047% |
| Taxes | 450/3 | €12 | €2,695 | +€2,683 | +22,047% |
| Other amounts payable | 47/48 | €6,951 | €14,831 | +€7,879 | +113% |
| Accrued charges and deferred income | 492/3 | - | €189 | +€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172 | €1,036 | +€864 | +501% |
| Other operating charges | 640/8 | €437 | €876 | +€438 | +100% |
| Gross operating margin | 9900 | -€4,394 | -€7,401 | -€3,007 | -68.4% |
| Operating profit (loss) | 9901 | -€5,003 | -€9,312 | -€4,309 | -86.1% |
| Financial charges | 65/66B | €117 | €1,519 | +€1,402 | +1,200% |
| Recurring financial charges | 65 | €117 | €1,519 | +€1,402 | +1,200% |
| Profit (loss) for the period before taxes | 9903 | -€5,120 | -€10,831 | -€5,711 | -112% |
| Income taxes | 67/77 | €12 | €140 | +€128 | +1,051% |
| Profit (loss) for the period | 9904 | -€5,132 | -€10,971 | -€5,839 | -114% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,132 | -€10,971 | -€5,839 | -114% |
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 16 October 2026 via checked.be.