LIDENT: 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.
LIDENT
Largest movements
- Intangible fixed assets -€190,000
down €190,000 (-19.2%), from €988,166 to €798,166
- Tangible fixed assets +€30,934
up €30,934 (+99.2%), from €31,180 to €62,114
of which Plant, machinery and equipment: +€33,388
- Cash -€22,171
down €22,171 (-10.2%), from €217,907 to €195,737
mainly Debts after one year (-€190,000) and Accrued charges and deferred income (-€52,984)
- Debts after one year -€190,000
down €190,000 (-21.8%), from €870,834 to €680,834
- Accrued charges and deferred income -€52,984
down €52,984 (-50.2%), from €105,638 to €52,654
- Tax, wage and social debts +€25,582
up €25,582 (+142.3%), from €17,979 to €43,561
of which Remuneration and social security: +€23,886
- Trade debts +€23,920
up €23,920 (+46.9%), from €50,949 to €74,869
- Staff costs +€47,651
up €47,651 (+29.4%), from €162,049 to €209,700
- Gross operating margin +€47,411
up €47,411 (+12.1%), from €392,694 to €440,105
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 | €1,645,132 | €1,464,273 | -€180,860 | -11.0% |
| Fixed assets | 21/28 | €1,419,345 | €1,260,279 | -€159,066 | -11.2% |
| Intangible fixed assets | 21 | €988,166 | €798,166 | -€190,000 | -19.2% |
| Tangible fixed assets | 22/27 | €31,180 | €62,114 | +€30,934 | +99.2% |
| Land and buildings | 22 | €5,942 | €4,438 | -€1,504 | -25.3% |
| Plant, machinery and equipment | 23 | €22,850 | €56,238 | +€33,388 | +146.1% |
| Furniture and vehicles | 24 | €2,387 | €1,437 | -€950 | -39.8% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €225,787 | €203,993 | -€21,794 | -9.7% |
| Amounts receivable within one year | 40/41 | €0 | €147 | +€147 | |
| Trade receivables | 40 | €0 | €147 | +€147 | |
| Cash at bank and in hand | 54/58 | €217,907 | €195,737 | -€22,171 | -10.2% |
| Deferred charges and accrued income | 490/1 | €7,880 | €8,109 | +€230 | +2.9% |
| Total equity and liabilities | 10/49 | €1,645,132 | €1,464,273 | -€180,860 | -11.0% |
| Equity | 10/15 | €8,897 | €21,519 | +€12,622 | +141.9% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €4,397 | €17,019 | +€12,622 | +287.1% |
| Distributable reserves | 133 | €4,397 | €17,019 | +€12,622 | +287.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,636,235 | €1,442,753 | -€193,482 | -11.8% |
| Amounts payable after more than one year | 17 | €870,834 | €680,834 | -€190,000 | -21.8% |
| Financial debts | 170/4 | €870,834 | €680,834 | -€190,000 | -21.8% |
| Amounts payable within one year | 42/48 | €659,764 | €709,266 | +€49,502 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €190,000 | €190,000 | = | 0.0% |
| Trade debts | 44 | €50,949 | €74,869 | +€23,920 | +46.9% |
| Suppliers | 440/4 | €50,949 | €74,869 | +€23,920 | +46.9% |
| Taxes, remuneration and social security | 45 | €17,979 | €43,561 | +€25,582 | +142.3% |
| Taxes | 450/3 | €3,804 | €5,500 | +€1,696 | +44.6% |
| Remuneration and social security | 454/9 | €14,175 | €38,061 | +€23,886 | +168.5% |
| Other amounts payable | 47/48 | €400,836 | €400,836 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €105,638 | €52,654 | -€52,984 | -50.2% |
| Remuneration, social security and pensions | 62 | €162,049 | €209,700 | +€47,651 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203,333 | €204,787 | +€1,454 | +0.7% |
| Other operating charges | 640/8 | €2,462 | €1,325 | -€1,137 | -46.2% |
| Gross operating margin | 9900 | €392,694 | €440,105 | +€47,411 | +12.1% |
| Operating profit (loss) | 9901 | €24,850 | €24,292 | -€558 | -2.2% |
| Financial income | 75/76B | €331 | €265 | -€66 | -20.0% |
| Recurring financial income | 75 | €331 | €265 | -€66 | -20.0% |
| Financial charges | 65/66B | €6,424 | €6,356 | -€67 | -1.0% |
| Recurring financial charges | 65 | €6,424 | €6,356 | -€67 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €18,757 | €18,200 | -€557 | -3.0% |
| Income taxes | 67/77 | €3,903 | €5,578 | +€1,674 | +42.9% |
| Profit (loss) for the period | 9904 | €14,854 | €12,622 | -€2,231 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,854 | €12,622 | -€2,231 | -15.0% |
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 4 October 2026 via checked.be.