IDCONCEPT: 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.
IDCONCEPT
Largest movements
- Cash +€7,502
up €7,502 (+8.3%), from €90,686 to €98,189
mainly Net result for the year (+€44,348) and Other debts (+€30,595)
- Receivables within one year +€3,667
up €3,667 (+28.4%), from €12,911 to €16,579
of which Trade receivables: +€3,311
- Other debts +€30,595
up €30,595 (+135.6%), from €22,566 to €53,161
- Profit (loss) carried forward -€29,252
down €29,252 (-76.3%), from €38,349 to €9,097
- Reserves +€13,600
up €13,600 (+56.0%), from €24,274 to €37,874
- Tax, wage and social debts -€3,170
down €3,170 (-38.8%), from €8,174 to €5,004
of which Taxes: -€4,294
- Gross operating margin +€7,552
up €7,552 (+14.3%), from €52,808 to €60,360
- Depreciation -€6,074
down €6,074 (-89.0%), from €6,822 to €747
- Taxes +€4,068
up €4,068 (+39.2%), from €10,377 to €14,445
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 | €109,681 | €120,178 | +€10,496 | +9.6% |
| Fixed assets | 21/28 | €4,448 | €4,233 | -€216 | -4.8% |
| Tangible fixed assets | 22/27 | €1,042 | €826 | -€216 | -20.7% |
| Furniture and vehicles | 24 | €1,042 | €826 | -€216 | -20.7% |
| Financial fixed assets | 28 | €3,407 | €3,407 | = | 0.0% |
| Current assets | 29/58 | €105,233 | €115,945 | +€10,712 | +10.2% |
| Stocks and contracts in progress | 3 | €684 | €513 | -€171 | -25.0% |
| Stocks | 30/36 | €684 | €513 | -€171 | -25.0% |
| Amounts receivable within one year | 40/41 | €12,911 | €16,579 | +€3,667 | +28.4% |
| Trade receivables | 40 | €12,911 | €16,222 | +€3,311 | +25.6% |
| Other amounts receivable | 41 | - | €356 | +€356 | |
| Cash at bank and in hand | 54/58 | €90,686 | €98,189 | +€7,502 | +8.3% |
| Deferred charges and accrued income | 490/1 | €952 | €665 | -€287 | -30.1% |
| Total equity and liabilities | 10/49 | €109,681 | €120,178 | +€10,496 | +9.6% |
| Equity | 10/15 | €77,624 | €61,971 | -€15,652 | -20.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €24,274 | €37,874 | +€13,600 | +56.0% |
| Distributable reserves | 133 | €24,274 | €37,874 | +€13,600 | +56.0% |
| Profit (loss) carried forward | 14 | €38,349 | €9,097 | -€29,252 | -76.3% |
| Amounts payable | 17/49 | €32,058 | €58,206 | +€26,149 | +81.6% |
| Amounts payable within one year | 42/48 | €31,933 | €58,165 | +€26,233 | +82.2% |
| Trade debts | 44 | €1,193 | €0 | -€1,193 | -100.0% |
| Suppliers | 440/4 | €1,193 | €0 | -€1,193 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,174 | €5,004 | -€3,170 | -38.8% |
| Taxes | 450/3 | €8,174 | €3,880 | -€4,294 | -52.5% |
| Remuneration and social security | 454/9 | - | €1,124 | +€1,124 | |
| Other amounts payable | 47/48 | €22,566 | €53,161 | +€30,595 | +135.6% |
| Accrued charges and deferred income | 492/3 | €125 | €41 | -€84 | -67.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,822 | €747 | -€6,074 | -89.0% |
| Other operating charges | 640/8 | €470 | €397 | -€73 | -15.5% |
| Gross operating margin | 9900 | €52,808 | €60,360 | +€7,552 | +14.3% |
| Operating profit (loss) | 9901 | €45,517 | €59,216 | +€13,699 | +30.1% |
| Financial income | 75/76B | €0 | €20 | +€20 | +203200.0% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +203200.0% |
| Financial charges | 65/66B | €125 | €444 | +€319 | +254.4% |
| Recurring financial charges | 65 | €125 | €444 | +€319 | +254.4% |
| Profit (loss) for the period before taxes | 9903 | €45,392 | €58,793 | +€13,401 | +29.5% |
| Income taxes | 67/77 | €10,377 | €14,445 | +€4,068 | +39.2% |
| Profit (loss) for the period | 9904 | €35,015 | €44,348 | +€9,333 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,015 | €44,348 | +€9,333 | +26.7% |
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 9 October 2026 via checked.be.