ID4Change: 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.
ID4Change
Largest movements
- Receivables within one year +€40,380
up €40,380 (+75.2%), from €53,675 to €94,054
of which Other amounts receivable: +€34,981
- Cash -€12,944
down €12,944 (-50.9%), from €25,440 to €12,496
mainly Receivables within one year (-€40,380) and Deferred charges and accrued income (-€2,135)
- Deferred charges and accrued income +€2,135
up €2,135 (+374.5%), from €570 to €2,705
- Reserves +€26,614
up €26,614 (+83.2%), from €31,996 to €58,610
of which Distributable reserves: +€26,614
- Tax, wage and social debts +€2,887
up €2,887 (+7.7%), from €37,577 to €40,464
- Gross operating margin -€9,807
down €9,807 (-17.5%), from €55,987 to €46,180
- Taxes -€3,583
down €3,583 (-19.5%), from €18,405 to €14,822
- Other operating charges -€781
down €781 (-51.1%), from €1,529 to €748
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 | €85,826 | €114,927 | +€29,100 | +33.9% |
| Fixed assets | 21/28 | €6,141 | €5,671 | -€470 | -7.7% |
| Tangible fixed assets | 22/27 | €848 | €377 | -€470 | -55.5% |
| Furniture and vehicles | 24 | €848 | €377 | -€470 | -55.5% |
| Financial fixed assets | 28 | €5,294 | €5,294 | = | 0.0% |
| Current assets | 29/58 | €79,685 | €109,256 | +€29,571 | +37.1% |
| Amounts receivable within one year | 40/41 | €53,675 | €94,054 | +€40,380 | +75.2% |
| Trade receivables | 40 | €10,159 | €15,558 | +€5,399 | +53.1% |
| Other amounts receivable | 41 | €43,516 | €78,497 | +€34,981 | +80.4% |
| Cash at bank and in hand | 54/58 | €25,440 | €12,496 | -€12,944 | -50.9% |
| Deferred charges and accrued income | 490/1 | €570 | €2,705 | +€2,135 | +374.5% |
| Total equity and liabilities | 10/49 | €85,826 | €114,927 | +€29,100 | +33.9% |
| Equity | 10/15 | €45,336 | €71,950 | +€26,614 | +58.7% |
| Contributions | 10/11 | €13,605 | €13,605 | = | 0.0% |
| Contributions outside capital | 11 | €13,605 | €13,605 | = | 0.0% |
| Other | 1109/19 | €13,605 | €13,605 | = | 0.0% |
| Reserves | 13 | €31,996 | €58,610 | +€26,614 | +83.2% |
| Non-distributable reserves | 130/1 | €333 | €333 | = | 0.0% |
| Reserves not available under the articles | 1311 | €333 | €333 | = | 0.0% |
| Distributable reserves | 133 | €31,663 | €58,277 | +€26,614 | +84.1% |
| Profit (loss) carried forward | 14 | -€264 | -€264 | = | 0.0% |
| Amounts payable | 17/49 | €40,490 | €42,976 | +€2,486 | +6.1% |
| Amounts payable within one year | 42/48 | €40,490 | €42,976 | +€2,486 | +6.1% |
| Trade debts | 44 | €2,913 | €2,513 | -€401 | -13.8% |
| Suppliers | 440/4 | €2,913 | €2,513 | -€401 | -13.8% |
| Taxes, remuneration and social security | 45 | €37,577 | €40,464 | +€2,887 | +7.7% |
| Taxes | 450/3 | €37,577 | €40,464 | +€2,887 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €866 | €470 | -€395 | -45.7% |
| Other operating charges | 640/8 | €1,529 | €748 | -€781 | -51.1% |
| Gross operating margin | 9900 | €55,987 | €46,180 | -€9,807 | -17.5% |
| Operating profit (loss) | 9901 | €53,592 | €44,962 | -€8,630 | -16.1% |
| Financial charges | 65/66B | €3,524 | €3,527 | +€2 | +0.1% |
| Recurring financial charges | 65 | €3,524 | €3,527 | +€2 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €50,068 | €41,436 | -€8,632 | -17.2% |
| Income taxes | 67/77 | €18,405 | €14,822 | -€3,583 | -19.5% |
| Profit (loss) for the period | 9904 | €31,663 | €26,614 | -€5,049 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,663 | €26,614 | -€5,049 | -15.9% |
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 12 October 2026 via checked.be.