IDENTA: 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.
IDENTA
Largest movements
- Cash +€16,980
up €16,980 (+237.6%), from €7,147 to €24,127
mainly Net result for the year (+€14,948) and Deferred charges and accrued income (+€3,350)
- Deferred charges and accrued income -€3,350
down €3,350 (-48.9%), from €6,850 to €3,500
- Tangible fixed assets +€1,381
new in 2025: €1,381
- Profit (loss) carried forward +€14,948
up €14,948 (+211.9%), from €7,056 to €22,004
- Other debts -€1,901
down €1,901 (-17.0%), from €11,164 to €9,263
- Tax, wage and social debts +€1,753
up €1,753 (+32.5%), from €5,388 to €7,140
- Gross operating margin +€12,565
up €12,565 (+139.3%), from €9,021 to €21,585
- Taxes +€2,369
up €2,369 (+130.9%), from €1,809 to €4,178
- Financial charges +€2,015
up €2,015 (+1292.3%), from €156 to €2,171
- Other operating charges +€224
new in 2025: €224
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 | €26,097 | €41,108 | +€15,012 | +57.5% |
| Fixed assets | 21/28 | - | €1,381 | +€1,381 | |
| Tangible fixed assets | 22/27 | - | €1,381 | +€1,381 | |
| Plant, machinery and equipment | 23 | - | €1,381 | +€1,381 | |
| Current assets | 29/58 | €26,097 | €39,727 | +€13,630 | +52.2% |
| Amounts receivable within one year | 40/41 | €12,100 | €12,100 | = | 0.0% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,147 | €24,127 | +€16,980 | +237.6% |
| Deferred charges and accrued income | 490/1 | €6,850 | €3,500 | -€3,350 | -48.9% |
| Total equity and liabilities | 10/49 | €26,097 | €41,108 | +€15,012 | +57.5% |
| Equity | 10/15 | €7,556 | €22,504 | +€14,948 | +197.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,056 | €22,004 | +€14,948 | +211.9% |
| Amounts payable | 17/49 | €18,541 | €18,605 | +€64 | +0.3% |
| Amounts payable within one year | 42/48 | €18,541 | €18,605 | +€64 | +0.3% |
| Trade debts | 44 | €1,990 | €2,202 | +€212 | +10.7% |
| Suppliers | 440/4 | €1,990 | €2,202 | +€212 | +10.7% |
| Taxes, remuneration and social security | 45 | €5,388 | €7,140 | +€1,753 | +32.5% |
| Taxes | 450/3 | €5,388 | €7,140 | +€1,753 | +32.5% |
| Other amounts payable | 47/48 | €11,164 | €9,263 | -€1,901 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €64 | +€64 | |
| Other operating charges | 640/8 | - | €224 | +€224 | |
| Gross operating margin | 9900 | €9,021 | €21,585 | +€12,565 | +139.3% |
| Operating profit (loss) | 9901 | €9,021 | €21,297 | +€12,276 | +136.1% |
| Financial charges | 65/66B | €156 | €2,171 | +€2,015 | +1292.3% |
| Recurring financial charges | 65 | €156 | €2,171 | +€2,015 | +1292.3% |
| Profit (loss) for the period before taxes | 9903 | €8,865 | €19,126 | +€10,261 | +115.8% |
| Income taxes | 67/77 | €1,809 | €4,178 | +€2,369 | +130.9% |
| Profit (loss) for the period | 9904 | €7,056 | €14,948 | +€7,892 | +111.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,056 | €14,948 | +€7,892 | +111.9% |
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 12 October 2026 via checked.be.