ID4U: 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.
ID4U
Largest movements
- Receivables within one year +€39,465
up €39,465 (+190.2%), from €20,746 to €60,211
of which Trade receivables: +€48,968
- Tangible fixed assets +€11,009
up €11,009, from €0 to €11,009
of which Furniture and vehicles: +€11,009
- Cash +€10,470
up €10,470 (+78.3%), from €13,372 to €23,842
mainly Other debts (+€33,121) and Net result for the year (+€28,453)
- Stocks and contracts -€1,130
down €1,130 (-14.2%), from €7,965 to €6,835
- Other debts +€33,121
up €33,121 (+20428.9%), from €162 to €33,284
- Profit (loss) carried forward +€28,453
up €28,453, from -€27,897 to €556
- Trade debts -€9,123
down €9,123 (-53.1%), from €17,181 to €8,059
- Tax, wage and social debts +€5,119
up €5,119 (+80.8%), from €6,331 to €11,450
of which Taxes: +€3,819
- Debts after one year +€3,129
new in 2025: €3,129
- Purchases and services -€54,633
down €54,633 (-16.8%), from €324,521 to €269,888
- Gross operating margin +€49,576
up €49,576, from -€16,036 to €33,540
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 | €42,310 | €103,009 | +€60,699 | +143.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €100 | €11,109 | +€11,009 | +11008.6% |
| Tangible fixed assets | 22/27 | €0 | €11,009 | +€11,009 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €11,009 | +€11,009 | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €42,210 | €91,900 | +€49,691 | +117.7% |
| Stocks and contracts in progress | 3 | €7,965 | €6,835 | -€1,130 | -14.2% |
| Stocks | 30/36 | €7,965 | €6,835 | -€1,130 | -14.2% |
| Amounts receivable within one year | 40/41 | €20,746 | €60,211 | +€39,465 | +190.2% |
| Trade receivables | 40 | €5,338 | €54,307 | +€48,968 | +917.3% |
| Other amounts receivable | 41 | €15,408 | €5,905 | -€9,503 | -61.7% |
| Cash at bank and in hand | 54/58 | €13,372 | €23,842 | +€10,470 | +78.3% |
| Deferred charges and accrued income | 490/1 | €126 | €1,011 | +€885 | +703.1% |
| Total equity and liabilities | 10/49 | €42,310 | €103,009 | +€60,699 | +143.5% |
| Equity | 10/15 | €16,563 | €45,016 | +€28,453 | +171.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €24,000 | €24,000 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,897 | €556 | +€28,453 | |
| Amounts payable | 17/49 | €25,746 | €57,993 | +€32,246 | +125.2% |
| Amounts payable after more than one year | 17 | - | €3,129 | +€3,129 | |
| Financial debts | 170/4 | - | €3,129 | +€3,129 | |
| Amounts payable within one year | 42/48 | €25,746 | €54,864 | +€29,117 | +113.1% |
| Current portion of amounts payable after more than one year | 42 | €2,072 | €2,072 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €17,181 | €8,059 | -€9,123 | -53.1% |
| Suppliers | 440/4 | €17,181 | €8,059 | -€9,123 | -53.1% |
| Taxes, remuneration and social security | 45 | €6,331 | €11,450 | +€5,119 | +80.8% |
| Taxes | 450/3 | €0 | €3,819 | +€3,819 | |
| Remuneration and social security | 454/9 | €6,331 | €7,631 | +€1,300 | +20.5% |
| Other amounts payable | 47/48 | €162 | €33,284 | +€33,121 | +20428.9% |
| Turnover | 70 | €305,934 | €303,102 | -€2,832 | -0.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €324,521 | €269,888 | -€54,633 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,485 | €1,885 | -€600 | -24.2% |
| Other operating charges | 640/8 | €3,702 | €776 | -€2,926 | -79.0% |
| Gross operating margin | 9900 | -€16,036 | €33,540 | +€49,576 | |
| Operating profit (loss) | 9901 | -€22,224 | €30,879 | +€53,103 | |
| Financial income | 75/76B | €936 | €32 | -€904 | -96.5% |
| Recurring financial income | 75 | €936 | €32 | -€904 | -96.5% |
| Financial charges | 65/66B | €1,280 | €1,551 | +€271 | +21.2% |
| Recurring financial charges | 65 | €1,280 | €1,551 | +€271 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,567 | €29,360 | +€51,928 | |
| Income taxes | 67/77 | €95 | €908 | +€812 | +853.4% |
| Profit (loss) for the period | 9904 | -€22,663 | €28,453 | +€51,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,663 | €28,453 | +€51,115 |
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 6 October 2026 via checked.be.