idMARTENS: 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.
idMARTENS
Largest movements
- Cash -€58,981
no longer reported in 2025 (was €58,981)
mainly Receivables within one year (-€46,395) and Tax, wage and social debts (-€26,616)
- Receivables within one year +€46,395
up €46,395 (+98.1%), from €47,308 to €93,702
of which Trade receivables: +€52,463
- Stocks and contracts +€20,000
new in 2025: €20,000
- Trade debts +€29,224
new in 2025: €29,224
- Tax, wage and social debts -€26,616
no longer reported in 2025 (was €26,616)
- Short-term financial debts +€6,941
new in 2025: €6,941
- Provisions -€3,935
no longer reported in 2025 (was €3,935)
- Reserves +€1,799
up €1,799 (+2.6%), from €69,538 to €71,337
of which Distributable reserves: +€1,799
- Gross operating margin -€10,989
down €10,989 (-57.0%), from €19,290 to €8,301
- Other operating charges -€3,333
down €3,333 (-45.7%), from €7,287 to €3,954
- Financial charges +€2,284
up €2,284 (+868.1%), from €263 to €2,547
- Financial income -€1,400
no longer reported in 2025 (was €1,400)
- Taxes -€782
no longer reported in 2025 (was €782)
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 | €106,289 | €113,702 | +€7,414 | +7.0% |
| Current assets | 29/58 | €106,289 | €113,702 | +€7,414 | +7.0% |
| Stocks and contracts in progress | 3 | - | €20,000 | +€20,000 | |
| Contracts in progress | 37 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €47,308 | €93,702 | +€46,395 | +98.1% |
| Trade receivables | 40 | €11,333 | €63,796 | +€52,463 | +462.9% |
| Other amounts receivable | 41 | €35,975 | €29,907 | -€6,068 | -16.9% |
| Cash at bank and in hand | 54/58 | €58,981 | - | -€58,981 | |
| Total equity and liabilities | 10/49 | €106,289 | €113,702 | +€7,414 | +7.0% |
| Equity | 10/15 | €75,738 | €77,537 | +€1,799 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,538 | €71,337 | +€1,799 | +2.6% |
| Tax-exempt reserves | 132 | €48,895 | €48,895 | = | 0.0% |
| Distributable reserves | 133 | €20,643 | €22,442 | +€1,799 | +8.7% |
| Provisions and deferred taxes | 16 | €3,935 | - | -€3,935 | |
| Provisions for liabilities and charges | 160/5 | €3,935 | - | -€3,935 | |
| Pensions and similar obligations | 160 | €3,935 | - | -€3,935 | |
| Amounts payable | 17/49 | €26,616 | €36,165 | +€9,549 | +35.9% |
| Amounts payable within one year | 42/48 | €26,616 | €36,165 | +€9,549 | +35.9% |
| Financial debts | 43 | - | €6,941 | +€6,941 | |
| Credit institutions | 430/8 | - | €6,941 | +€6,941 | |
| Trade debts | 44 | - | €29,224 | +€29,224 | |
| Suppliers | 440/4 | - | €29,224 | +€29,224 | |
| Taxes, remuneration and social security | 45 | €26,616 | - | -€26,616 | |
| Taxes | 450/3 | €26,616 | - | -€26,616 | |
| Non-recurring operating income | 76A | - | €3,935 | +€3,935 | |
| Other operating charges | 640/8 | €7,287 | €3,954 | -€3,333 | -45.7% |
| Gross operating margin | 9900 | €19,290 | €8,301 | -€10,989 | -57.0% |
| Operating profit (loss) | 9901 | €12,003 | €4,346 | -€7,656 | -63.8% |
| Financial income | 75/76B | €1,400 | - | -€1,400 | |
| Recurring financial income | 75 | €1,400 | - | -€1,400 | |
| Financial charges | 65/66B | €263 | €2,547 | +€2,284 | +868.1% |
| Recurring financial charges | 65 | €263 | €2,547 | +€2,284 | +868.1% |
| Profit (loss) for the period before taxes | 9903 | €13,139 | €1,799 | -€11,340 | -86.3% |
| Income taxes | 67/77 | €782 | - | -€782 | |
| Profit (loss) for the period | 9904 | €12,357 | €1,799 | -€10,558 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,357 | €1,799 | -€10,558 | -85.4% |
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 7 October 2026 via checked.be.