ID82: 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.
ID82
Largest movements
- Receivables within one year -€221,940
down €221,940 (-39.2%), from €565,488 to €343,548
of which Other amounts receivable: -€182,027
- Cash +€164,267
up €164,267 (+81.6%), from €201,377 to €365,645
mainly Receivables within one year (+€221,940) and Net result for the year (+€177,937)
- Profit (loss) carried forward -€57,357
down €57,357 (-9.0%), from €637,137 to €579,780
- Trade debts -€47,386
down €47,386 (-64.2%), from €73,756 to €26,370
- Tax, wage and social debts +€44,706
up €44,706 (+68.0%), from €65,769 to €110,476
- Gross operating margin +€107,720
up €107,720 (+78.4%), from €137,331 to €245,052
- Taxes +€29,051
up €29,051 (+89.5%), from €32,462 to €61,514
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 | €784,162 | €724,126 | -€60,037 | -7.7% |
| Fixed assets | 21/28 | €15,390 | €11,417 | -€3,973 | -25.8% |
| Tangible fixed assets | 22/27 | €15,390 | €11,417 | -€3,973 | -25.8% |
| Land and buildings | 22 | €7,745 | €6,529 | -€1,216 | -15.7% |
| Plant, machinery and equipment | 23 | €7,646 | €4,888 | -€2,757 | -36.1% |
| Current assets | 29/58 | €768,772 | €712,708 | -€56,064 | -7.3% |
| Amounts receivable within one year | 40/41 | €565,488 | €343,548 | -€221,940 | -39.2% |
| Trade receivables | 40 | €98,881 | €58,968 | -€39,913 | -40.4% |
| Other amounts receivable | 41 | €466,607 | €284,581 | -€182,027 | -39.0% |
| Cash at bank and in hand | 54/58 | €201,377 | €365,645 | +€164,267 | +81.6% |
| Deferred charges and accrued income | 490/1 | €1,907 | €3,515 | +€1,609 | +84.4% |
| Total equity and liabilities | 10/49 | €784,162 | €724,126 | -€60,037 | -7.7% |
| Equity | 10/15 | €644,637 | €587,280 | -€57,357 | -8.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €637,137 | €579,780 | -€57,357 | -9.0% |
| Amounts payable | 17/49 | €139,526 | €136,846 | -€2,680 | -1.9% |
| Amounts payable within one year | 42/48 | €139,526 | €136,846 | -€2,680 | -1.9% |
| Trade debts | 44 | €73,756 | €26,370 | -€47,386 | -64.2% |
| Suppliers | 440/4 | €73,756 | €26,370 | -€47,386 | -64.2% |
| Taxes, remuneration and social security | 45 | €65,769 | €110,476 | +€44,706 | +68.0% |
| Taxes | 450/3 | €65,769 | €110,476 | +€44,706 | +68.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,507 | €3,770 | +€263 | +7.5% |
| Other operating charges | 640/8 | €384 | €505 | +€121 | +31.4% |
| Gross operating margin | 9900 | €137,331 | €245,052 | +€107,720 | +78.4% |
| Operating profit (loss) | 9901 | €133,440 | €240,777 | +€107,337 | +80.4% |
| Financial income | 75/76B | €1 | €16 | +€15 | +2,029% |
| Recurring financial income | 75 | €1 | €16 | +€15 | +2,029% |
| Financial charges | 65/66B | €1,578 | €1,342 | -€236 | -15.0% |
| Recurring financial charges | 65 | €1,578 | €1,342 | -€236 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €131,863 | €239,451 | +€107,588 | +81.6% |
| Income taxes | 67/77 | €32,462 | €61,514 | +€29,051 | +89.5% |
| Profit (loss) for the period | 9904 | €99,401 | €177,937 | +€78,536 | +79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,401 | €177,937 | +€78,536 | +79.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.