IDENTIT: 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.
What changed
IDENTIT
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€413,101
2024 · €472,181-€59,080
Equity
€1.8m
2024 · €1.6m+€163,101
Cash
€11,507
2024 · €7,294+€4,212
Balance sheet total
€3.3m
2024 · €2.9m+€321,962
Largest movements
Assets
- Receivables within one year +€322,865
up €322,865 (+11.2%), from €2.9m to €3.2m
of which Other amounts receivable: +€495,159
Equity and liabilities
- Trade debts +€209,674
up €209,674 (+22.2%), from €944,379 to €1.2m
- Reserves +€163,100
up €163,100 (+10.5%), from €1.5m to €1.7m
of which Distributable reserves: +€129,420
- Tax, wage and social debts -€39,828
down €39,828 (-14.9%), from €266,819 to €226,991
of which Taxes: -€31,928
Income statement
- Gross operating margin -€159,609
down €159,609 (-7.9%), from €2.0m to €1.9m
- Purchases and services +€148,467
up €148,467 (+3.3%), from €4.5m to €4.6m
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.
Result 2024
€472,181
Gross operating margin
-€159,609
Staff costs
+€58,362
Depreciation
+€1,807
Write-downs
+€1,630
Other operating charges
+€936
Financial income
+€13,109
Financial charges
+€524
Taxes
+€24,161
Result 2025
€413,101
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.
From operations
+€260,829
Investment
-€6,617
Financing
-€250,000
Cash 2024
€7,294
From operations (derived)
+€260,829
Net result for the year
+€413,101
Depreciation
+€19,647
Receivables within one year
-€322,865
Deferred charges and accrued income
-€7,914
Provisions
-€679
Trade debts
+€209,674
Tax, wage and social debts
-€39,828
Accrued charges and deferred income
-€10,306
Investment (derived)
-€6,617
Investment in fixed assets (net)
-€6,617
Financing
-€250,000
Contributions, distributions and other
-€250,000
Cash 2025
€11,507
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,946,302 | €3,268,264 | +€321,962 | +10.9% |
| Fixed assets | 21/28 | €35,370 | €22,340 | -€13,030 | -36.8% |
| Tangible fixed assets | 22/27 | €35,370 | €22,340 | -€13,030 | -36.8% |
| Plant, machinery and equipment | 23 | €33,439 | €20,953 | -€12,485 | -37.3% |
| Other tangible fixed assets | 26 | €1,931 | €1,387 | -€545 | -28.2% |
| Current assets | 29/58 | €2,910,932 | €3,245,924 | +€334,992 | +11.5% |
| Amounts receivable within one year | 40/41 | €2,894,569 | €3,217,434 | +€322,865 | +11.2% |
| Trade receivables | 40 | €1,863,364 | €1,691,070 | -€172,294 | -9.2% |
| Other amounts receivable | 41 | €1,031,205 | €1,526,364 | +€495,159 | +48.0% |
| Cash at bank and in hand | 54/58 | €7,294 | €11,507 | +€4,212 | +57.7% |
| Deferred charges and accrued income | 490/1 | €9,069 | €16,983 | +€7,914 | +87.3% |
| Total equity and liabilities | 10/49 | €2,946,302 | €3,268,264 | +€321,962 | +10.9% |
| Equity | 10/15 | €1,610,794 | €1,773,895 | +€163,101 | +10.1% |
| 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 | €1,548,760 | €1,711,860 | +€163,100 | +10.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €277,860 | €311,540 | +€33,680 | +12.1% |
| Distributable reserves | 133 | €1,264,700 | €1,394,120 | +€129,420 | +10.2% |
| Profit (loss) carried forward | 14 | €34 | €35 | +€1 | +4.0% |
| Provisions and deferred taxes | 16 | €1,899 | €1,220 | -€679 | -35.8% |
| Provisions for liabilities and charges | 160/5 | €1,899 | €1,220 | -€679 | -35.8% |
| Pensions and similar obligations | 160 | €1,899 | €1,220 | -€679 | -35.8% |
| Amounts payable | 17/49 | €1,333,610 | €1,493,150 | +€159,539 | +12.0% |
| Amounts payable within one year | 42/48 | €1,231,198 | €1,401,044 | +€169,846 | +13.8% |
| Trade debts | 44 | €944,379 | €1,154,053 | +€209,674 | +22.2% |
| Suppliers | 440/4 | €944,379 | €1,154,053 | +€209,674 | +22.2% |
| Taxes, remuneration and social security | 45 | €266,819 | €226,991 | -€39,828 | -14.9% |
| Taxes | 450/3 | €118,995 | €87,067 | -€31,928 | -26.8% |
| Remuneration and social security | 454/9 | €147,824 | €139,923 | -€7,900 | -5.3% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €102,412 | €92,106 | -€10,306 | -10.1% |
| Turnover | 70 | €6,451,577 | €6,431,419 | -€20,158 | -0.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,455,402 | €4,603,869 | +€148,467 | +3.3% |
| Remuneration, social security and pensions | 62 | €1,336,674 | €1,278,312 | -€58,362 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,454 | €19,647 | -€1,807 | -8.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €951 | -€679 | -€1,630 | |
| Other operating charges | 640/8 | €7,276 | €6,340 | -€936 | -12.9% |
| Gross operating margin | 9900 | €2,031,313 | €1,871,704 | -€159,609 | -7.9% |
| Operating profit (loss) | 9901 | €664,957 | €568,083 | -€96,874 | -14.6% |
| Financial income | 75/76B | €5,569 | €18,679 | +€13,109 | +235.4% |
| Recurring financial income | 75 | €5,569 | €18,679 | +€13,109 | +235.4% |
| Financial charges | 65/66B | €26,580 | €26,056 | -€524 | -2.0% |
| Recurring financial charges | 65 | €26,580 | €26,056 | -€524 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €643,947 | €560,706 | -€83,240 | -12.9% |
| Income taxes | 67/77 | €171,766 | €147,605 | -€24,161 | -14.1% |
| Profit (loss) for the period | 9904 | €472,181 | €413,101 | -€59,080 | -12.5% |
| Transfer from tax-exempt reserves | 789 | - | €50,520 | +€50,520 | |
| Transfer to tax-exempt reserves | 689 | €84,200 | €84,200 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €387,981 | €379,421 | -€8,560 | -2.2% |
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 5 October 2026 via checked.be.