ID66: 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.
ID66
Largest movements
- Cash -€45,230
down €45,230 (-25.4%), from €178,153 to €132,923
mainly Contributions, distributions and other (-€103,781) and Current portion of long-term debt (-€15,995)
- Tangible fixed assets -€35,833
down €35,833 (-33.0%), from €108,488 to €72,655
of which Furniture and vehicles: -€35,669
- Receivables within one year -€12,410
down €12,410 (-27.7%), from €44,849 to €32,439
of which Other amounts receivable: -€8,274
- Receivables after one year -€9,303
down €9,303 (-30.9%), from €30,144 to €20,842
- Reserves -€81,397
down €81,397 (-25.6%), from €318,359 to €236,963
- Current portion of long-term debt -€15,995
no longer reported in 2025 (was €15,995)
- Other debts -€13,383
down €13,383 (-75.2%), from €17,805 to €4,422
- Tax, wage and social debts +€7,326
up €7,326 (+102%), from €7,193 to €14,519
- Depreciation +€11,245
up €11,245 (+38.1%), from €29,500 to €40,744
- Gross operating margin -€9,867
down €9,867 (-11.7%), from €84,198 to €74,331
- Taxes -€6,567
down €6,567 (-38.7%), from €16,976 to €10,409
- Financial income -€3,292
down €3,292 (-67.7%), from €4,864 to €1,571
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 | €367,077 | €264,300 | -€102,777 | -28.0% |
| Fixed assets | 21/28 | €108,488 | €72,655 | -€35,833 | -33.0% |
| Tangible fixed assets | 22/27 | €108,488 | €72,655 | -€35,833 | -33.0% |
| Plant, machinery and equipment | 23 | €12,954 | €9,139 | -€3,815 | -29.5% |
| Furniture and vehicles | 24 | €95,533 | €59,864 | -€35,669 | -37.3% |
| Other tangible fixed assets | 26 | - | €3,651 | +€3,651 | |
| Current assets | 29/58 | €258,589 | €191,645 | -€66,944 | -25.9% |
| Amounts receivable after more than one year | 29 | €30,144 | €20,842 | -€9,303 | -30.9% |
| Other amounts receivable | 291 | €30,144 | €20,842 | -€9,303 | -30.9% |
| Stocks and contracts in progress | 3 | €2,500 | €1,000 | -€1,500 | -60.0% |
| Stocks | 30/36 | €2,500 | €1,000 | -€1,500 | -60.0% |
| Amounts receivable within one year | 40/41 | €44,849 | €32,439 | -€12,410 | -27.7% |
| Trade receivables | 40 | €22,008 | €17,872 | -€4,136 | -18.8% |
| Other amounts receivable | 41 | €22,841 | €14,568 | -€8,274 | -36.2% |
| Cash at bank and in hand | 54/58 | €178,153 | €132,923 | -€45,230 | -25.4% |
| Deferred charges and accrued income | 490/1 | €2,942 | €4,441 | +€1,499 | +50.9% |
| Total equity and liabilities | 10/49 | €367,077 | €264,300 | -€102,777 | -28.0% |
| Equity | 10/15 | €324,559 | €243,163 | -€81,397 | -25.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €318,359 | €236,963 | -€81,397 | -25.6% |
| Distributable reserves | 133 | €318,359 | €236,963 | -€81,397 | -25.6% |
| Amounts payable | 17/49 | €42,517 | €21,137 | -€21,380 | -50.3% |
| Amounts payable within one year | 42/48 | €42,512 | €21,134 | -€21,378 | -50.3% |
| Current portion of amounts payable after more than one year | 42 | €15,995 | - | -€15,995 | |
| Trade debts | 44 | €1,519 | €2,193 | +€674 | +44.4% |
| Suppliers | 440/4 | €1,519 | €2,193 | +€674 | +44.4% |
| Taxes, remuneration and social security | 45 | €7,193 | €14,519 | +€7,326 | +102% |
| Taxes | 450/3 | €7,193 | €14,519 | +€7,326 | +102% |
| Other amounts payable | 47/48 | €17,805 | €4,422 | -€13,383 | -75.2% |
| Accrued charges and deferred income | 492/3 | €5 | €3 | -€2 | -35.7% |
| Non-recurring operating income | 76A | €7,568 | - | -€7,568 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,500 | €40,744 | +€11,245 | +38.1% |
| Other operating charges | 640/8 | €2,342 | €1,892 | -€450 | -19.2% |
| Gross operating margin | 9900 | €84,198 | €74,331 | -€9,867 | -11.7% |
| Operating profit (loss) | 9901 | €52,356 | €31,695 | -€20,661 | -39.5% |
| Financial income | 75/76B | €4,864 | €1,571 | -€3,292 | -67.7% |
| Recurring financial income | 75 | €4,864 | €1,571 | -€3,292 | -67.7% |
| Financial charges | 65/66B | €532 | €473 | -€60 | -11.2% |
| Recurring financial charges | 65 | €532 | €473 | -€60 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €56,688 | €32,794 | -€23,894 | -42.2% |
| Income taxes | 67/77 | €16,976 | €10,409 | -€6,567 | -38.7% |
| Profit (loss) for the period | 9904 | €39,712 | €22,385 | -€17,327 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,712 | €22,385 | -€17,327 | -43.6% |
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 13 October 2026 via checked.be.