IDCREATION: 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.
IDCREATION
Largest movements
- Receivables within one year -€20,767
down €20,767 (-13.6%), from €152,820 to €132,053
of which Trade receivables: -€17,270
- Cash -€18,305
down €18,305 (-56.8%), from €32,209 to €13,904
mainly Investment in fixed assets (net) (-€48,779) and Tax, wage and social debts (-€39,723)
- Deferred charges and accrued income +€8,427
up €8,427 (+80.1%), from €10,525 to €18,952
- Stocks and contracts -€7,500
down €7,500 (-100%), from €7,500 to €0
- Tax, wage and social debts -€39,723
down €39,723 (-50.5%), from €78,625 to €38,902
of which Remuneration and social security: -€54,972
- Other debts -€22,751
down €22,751 (-84.7%), from €26,858 to €4,107
- Trade debts +€16,545
up €16,545 (+7.8%), from €213,238 to €229,783
- Profit (loss) carried forward +€9,226
up €9,226 (+7.9%), from €116,451 to €125,676
- Gross operating margin -€147,068
down €147,068 (-25.8%), from €570,678 to €423,610
- Staff costs -€143,822
down €143,822 (-29.1%), from €494,789 to €350,967
- Depreciation +€7,637
up €7,637 (+19.3%), from €39,538 to €47,174
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 | €636,268 | €599,726 | -€36,541 | -5.7% |
| Fixed assets | 21/28 | €433,213 | €434,818 | +€1,605 | +0.4% |
| Tangible fixed assets | 22/27 | €433,213 | €434,818 | +€1,605 | +0.4% |
| Land and buildings | 22 | €369,074 | €355,214 | -€13,860 | -3.8% |
| Plant, machinery and equipment | 23 | - | €8,225 | +€8,225 | |
| Furniture and vehicles | 24 | €64,139 | €71,379 | +€7,239 | +11.3% |
| Current assets | 29/58 | €203,054 | €164,909 | -€38,146 | -18.8% |
| Stocks and contracts in progress | 3 | €7,500 | €0 | -€7,500 | -100% |
| Contracts in progress | 37 | €7,500 | €0 | -€7,500 | -100% |
| Amounts receivable within one year | 40/41 | €152,820 | €132,053 | -€20,767 | -13.6% |
| Trade receivables | 40 | €148,998 | €131,728 | -€17,270 | -11.6% |
| Other amounts receivable | 41 | €3,823 | €325 | -€3,497 | -91.5% |
| Cash at bank and in hand | 54/58 | €32,209 | €13,904 | -€18,305 | -56.8% |
| Deferred charges and accrued income | 490/1 | €10,525 | €18,952 | +€8,427 | +80.1% |
| Total equity and liabilities | 10/49 | €636,268 | €599,726 | -€36,541 | -5.7% |
| Equity | 10/15 | €315,409 | €324,635 | +€9,226 | +2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €136,958 | €136,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €130,758 | €130,758 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,451 | €125,676 | +€9,226 | +7.9% |
| Amounts payable | 17/49 | €320,859 | €275,092 | -€45,767 | -14.3% |
| Amounts payable within one year | 42/48 | €318,721 | €272,793 | -€45,929 | -14.4% |
| Trade debts | 44 | €213,238 | €229,783 | +€16,545 | +7.8% |
| Suppliers | 440/4 | €213,238 | €229,783 | +€16,545 | +7.8% |
| Taxes, remuneration and social security | 45 | €78,625 | €38,902 | -€39,723 | -50.5% |
| Taxes | 450/3 | €3,089 | €18,338 | +€15,249 | +494% |
| Remuneration and social security | 454/9 | €75,536 | €20,564 | -€54,972 | -72.8% |
| Other amounts payable | 47/48 | €26,858 | €4,107 | -€22,751 | -84.7% |
| Accrued charges and deferred income | 492/3 | €2,137 | €2,299 | +€162 | +7.6% |
| Non-recurring operating income | 76A | €3,996 | €0 | -€3,996 | -100% |
| Remuneration, social security and pensions | 62 | €494,789 | €350,967 | -€143,822 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,538 | €47,174 | +€7,637 | +19.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,140 | €0 | +€2,140 | |
| Other operating charges | 640/8 | €10,513 | €5,599 | -€4,913 | -46.7% |
| Non-recurring operating charges | 66A | €3,116 | €0 | -€3,116 | -100% |
| Gross operating margin | 9900 | €570,678 | €423,610 | -€147,068 | -25.8% |
| Operating profit (loss) | 9901 | €24,862 | €19,869 | -€4,993 | -20.1% |
| Financial income | 75/76B | €6 | €1,614 | +€1,608 | +25,359% |
| Recurring financial income | 75 | €6 | €1,614 | +€1,608 | +25,359% |
| Financial charges | 65/66B | €3,759 | €3,583 | -€176 | -4.7% |
| Recurring financial charges | 65 | €3,759 | €3,583 | -€176 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €21,110 | €17,900 | -€3,210 | -15.2% |
| Income taxes | 67/77 | €12,618 | €8,675 | -€3,944 | -31.3% |
| Profit (loss) for the period | 9904 | €8,492 | €9,226 | +€734 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,492 | €9,226 | +€734 | +8.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.