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IDpulse: 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

IDpulse

BE 0802.964.416
NACE 85.592, Vocational training
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€18,592
2024 · €22,410-€3,817
Equity
€67,804
2024 · €49,211+€18,592
Cash
€64,481
2024 · €48,418+€16,062
Balance sheet total
€71,229
2024 · €53,112+€18,117

Largest movements

2024 to 2025
Assets
  • Cash +€16,062

    up €16,062 (+33.2%), from €48,418 to €64,481

    mainly Net result for the year (+€18,592) and Depreciation (+€1,390)

  • Receivables within one year +€1,124

    up €1,124 (+46.7%), from €2,410 to €3,534

    of which Other amounts receivable: +€1,374

Equity and liabilities
  • Reserves +€18,592

    up €18,592 (+40.2%), from €46,211 to €64,804

Income statement
  • Gross operating margin -€5,278

    down €5,278 (-15.3%), from €34,393 to €29,115

  • Taxes -€1,579

    down €1,579 (-15.0%), from €10,545 to €8,965

From the 2024 result to the 2025 result

effect on the 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 €22,410
Gross operating margin -€5,278
Depreciation -€184
Other operating charges -€12
Financial income +€147
Financial charges -€68
Taxes +€1,579
Result 2025 €18,592

Cash bridge derived

cash 2024 to 2025

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 +€17,759
Investment -€1,696
Financing €0
Cash 2024 €48,418
Net result for the year +€18,592
Depreciation +€1,390
Receivables within one year -€1,124
Deferred charges and accrued income -€624
Smaller working-capital items -€35
Tax, wage and social debts -€510
Advances received +€70
Investment in fixed assets (net) -€1,696
Cash 2025 €64,481
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €53,112 €71,229 +€18,117 +34.1%
Fixed assets 21/28 €2,051 €2,357 +€307 +15.0%
Tangible fixed assets 22/27 €2,051 €2,357 +€307 +15.0%
Furniture and vehicles 24 €2,051 €2,357 +€307 +15.0%
Current assets 29/58 €51,061 €68,872 +€17,810 +34.9%
Amounts receivable within one year 40/41 €2,410 €3,534 +€1,124 +46.7%
Trade receivables 40 €335 €85 -€250 -74.7%
Other amounts receivable 41 €2,075 €3,449 +€1,374 +66.2%
Cash at bank and in hand 54/58 €48,418 €64,481 +€16,062 +33.2%
Deferred charges and accrued income 490/1 €233 €858 +€624 +267.4%
Total equity and liabilities 10/49 €53,112 €71,229 +€18,117 +34.1%
Equity 10/15 €49,211 €67,804 +€18,592 +37.8%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €46,211 €64,804 +€18,592 +40.2%
Distributable reserves 133 €46,211 €64,804 +€18,592 +40.2%
Amounts payable 17/49 €3,901 €3,426 -€475 -12.2%
Amounts payable within one year 42/48 €3,901 €3,426 -€475 -12.2%
Trade debts 44 €168 €144 -€24 -14.3%
Suppliers 440/4 €168 €144 -€24 -14.3%
Advances received on contracts in progress 46 - €70 +€70
Taxes, remuneration and social security 45 €3,293 €2,783 -€510 -15.5%
Taxes 450/3 €3,293 €2,783 -€510 -15.5%
Other amounts payable 47/48 €440 €429 -€11 -2.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,206 €1,390 +€184 +15.3%
Other operating charges 640/8 €387 €400 +€12 +3.2%
Gross operating margin 9900 €34,393 €29,115 -€5,278 -15.3%
Operating profit (loss) 9901 €32,800 €27,326 -€5,475 -16.7%
Financial income 75/76B €204 €350 +€147 +71.9%
Recurring financial income 75 €204 €350 +€147 +71.9%
Financial charges 65/66B €50 €118 +€68 +137.2%
Recurring financial charges 65 €50 €118 +€68 +137.2%
Profit (loss) for the period before taxes 9903 €32,954 €27,558 -€5,397 -16.4%
Income taxes 67/77 €10,545 €8,965 -€1,579 -15.0%
Profit (loss) for the period 9904 €22,410 €18,592 -€3,817 -17.0%
Profit (loss) for the period to be appropriated 9905 €22,410 €18,592 -€3,817 -17.0%

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 29 September 2026 via checked.be.