idCUBED: 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.
idCUBED
Largest movements
- Current investments -€91,732
down €91,732 (-75.1%), from €122,204 to €30,471
- Cash +€64,834
up €64,834 (+178.9%), from €36,238 to €101,072
mainly Current investments (+€91,732) and Other debts (+€24,443)
- Tangible fixed assets -€2,291
down €2,291 (-39.5%), from €5,795 to €3,504
- Receivables within one year -€2,280
down €2,280 (-12.7%), from €17,940 to €15,660
of which Trade receivables: -€2,541
- Reserves -€54,197
down €54,197 (-35.3%), from €153,482 to €99,285
- Other debts +€24,443
up €24,443 (+160.5%), from €15,228 to €39,671
- Tax, wage and social debts -€2,821
down €2,821 (-35.4%), from €7,976 to €5,154
of which Taxes: -€6,098
- Gross operating margin -€17,960
down €17,960, from €10,128 to -€7,832
- Financial income +€6,938
up €6,938 (+722.4%), from €960 to €7,898
- Taxes -€1,957
down €1,957 (-84.9%), from €2,306 to €348
- Depreciation -€1,123
down €1,123 (-32.9%), from €3,415 to €2,291
- Other operating charges +€336
up €336 (+28.4%), from €1,183 to €1,519
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 | €182,549 | €150,782 | -€31,767 | -17.4% |
| Fixed assets | 21/28 | €5,795 | €3,504 | -€2,291 | -39.5% |
| Tangible fixed assets | 22/27 | €5,795 | €3,504 | -€2,291 | -39.5% |
| Furniture and vehicles | 24 | €5,795 | €3,504 | -€2,291 | -39.5% |
| Current assets | 29/58 | €176,754 | €147,278 | -€29,475 | -16.7% |
| Amounts receivable within one year | 40/41 | €17,940 | €15,660 | -€2,280 | -12.7% |
| Trade receivables | 40 | €15,246 | €12,705 | -€2,541 | -16.7% |
| Other amounts receivable | 41 | €2,694 | €2,955 | +€261 | +9.7% |
| Current investments | 50/53 | €122,204 | €30,471 | -€91,732 | -75.1% |
| Cash at bank and in hand | 54/58 | €36,238 | €101,072 | +€64,834 | +178.9% |
| Deferred charges and accrued income | 490/1 | €372 | €75 | -€297 | -79.9% |
| Total equity and liabilities | 10/49 | €182,549 | €150,782 | -€31,767 | -17.4% |
| Equity | 10/15 | €158,482 | €104,285 | -€54,197 | -34.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €153,482 | €99,285 | -€54,197 | -35.3% |
| Distributable reserves | 133 | €153,482 | €99,285 | -€54,197 | -35.3% |
| Amounts payable | 17/49 | €24,067 | €46,497 | +€22,430 | +93.2% |
| Amounts payable within one year | 42/48 | €24,067 | €46,497 | +€22,430 | +93.2% |
| Trade debts | 44 | €863 | €1,672 | +€809 | +93.6% |
| Suppliers | 440/4 | €863 | €1,672 | +€809 | +93.6% |
| Taxes, remuneration and social security | 45 | €7,976 | €5,154 | -€2,821 | -35.4% |
| Taxes | 450/3 | €7,976 | €1,878 | -€6,098 | -76.5% |
| Remuneration and social security | 454/9 | - | €3,276 | +€3,276 | |
| Other amounts payable | 47/48 | €15,228 | €39,671 | +€24,443 | +160.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,415 | €2,291 | -€1,123 | -32.9% |
| Other operating charges | 640/8 | €1,183 | €1,519 | +€336 | +28.4% |
| Gross operating margin | 9900 | €10,128 | -€7,832 | -€17,960 | |
| Operating profit (loss) | 9901 | €5,531 | -€11,642 | -€17,173 | |
| Financial income | 75/76B | €960 | €7,898 | +€6,938 | +722.4% |
| Recurring financial income | 75 | €960 | €7,898 | +€6,938 | +722.4% |
| Financial charges | 65/66B | -€84 | €105 | +€189 | |
| Recurring financial charges | 65 | -€84 | €105 | +€189 | |
| Profit (loss) for the period before taxes | 9903 | €6,575 | -€3,849 | -€10,423 | |
| Income taxes | 67/77 | €2,306 | €348 | -€1,957 | -84.9% |
| Profit (loss) for the period | 9904 | €4,269 | -€4,197 | -€8,466 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,269 | -€4,197 | -€8,466 |
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 2 October 2026 via checked.be.