The ID Factory: what changed
The ID Factory
Largest movements
- Receivables within one year -€120,083
down €120,083 (-41.8%), from €287,347 to €167,263
of which Trade receivables: -€172,126
- Tangible fixed assets -€30,419
down €30,419 (-66.1%), from €46,044 to €15,625
of which Furniture and vehicles: -€25,366
- Cash +€16,678
up €16,678 (+21.8%), from €76,358 to €93,036
mainly Receivables within one year (+€120,083) and Depreciation (+€30,419)
- Receivables after one year +€6,088
up €6,088 (+5.8%), from €104,885 to €110,973
- Other debts -€89,577
down €89,577 (-17.7%), from €506,236 to €416,660
- Profit (loss) carried forward -€24,917
down €24,917 (-7.1%), from -€349,248 to -€374,164
- Trade debts -€13,800
down €13,800 (-13.9%), from €99,060 to €85,259
- Gross operating margin -€242,410
down €242,410 (-89.8%), from €270,060 to €27,650
- Depreciation -€11,316
down €11,316 (-27.1%), from €41,735 to €30,419
- Taxes -€8,509
down €8,509 (-35.5%), from €23,980 to €15,471
- Financial charges +€6,425
up €6,425 (+160%), from €4,010 to €10,435
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €531,356 | €400,073 | -€131,282 | -24.7% |
| Fixed assets | 21/28 | €46,044 | €15,625 | -€30,419 | -66.1% |
| Tangible fixed assets | 22/27 | €46,044 | €15,625 | -€30,419 | -66.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €29,884 | €4,519 | -€25,366 | -84.9% |
| Other tangible fixed assets | 26 | €16,160 | €11,106 | -€5,053 | -31.3% |
| Current assets | 29/58 | €485,312 | €384,448 | -€100,863 | -20.8% |
| Amounts receivable after more than one year | 29 | €104,885 | €110,973 | +€6,088 | +5.8% |
| Other amounts receivable | 291 | €104,885 | €110,973 | +€6,088 | +5.8% |
| Amounts receivable within one year | 40/41 | €287,347 | €167,263 | -€120,083 | -41.8% |
| Trade receivables | 40 | €286,568 | €114,442 | -€172,126 | -60.1% |
| Other amounts receivable | 41 | €779 | €52,821 | +€52,042 | +6,682% |
| Current investments | 50/53 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76,358 | €93,036 | +€16,678 | +21.8% |
| Deferred charges and accrued income | 490/1 | €13,722 | €10,177 | -€3,546 | -25.8% |
| Total equity and liabilities | 10/49 | €531,356 | €400,073 | -€131,282 | -24.7% |
| Equity | 10/15 | -€130,488 | -€155,404 | -€24,917 | -19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €212,560 | €212,560 | = | 0.0% |
| Distributable reserves | 133 | €212,560 | €212,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€349,248 | -€374,164 | -€24,917 | -7.1% |
| Amounts payable | 17/49 | €661,843 | €555,478 | -€106,365 | -16.1% |
| Amounts payable within one year | 42/48 | €661,843 | €554,644 | -€107,199 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €99,060 | €85,259 | -€13,800 | -13.9% |
| Suppliers | 440/4 | €99,060 | €85,259 | -€13,800 | -13.9% |
| Taxes, remuneration and social security | 45 | €56,547 | €52,725 | -€3,822 | -6.8% |
| Taxes | 450/3 | €56,547 | €52,725 | -€3,822 | -6.8% |
| Other amounts payable | 47/48 | €506,236 | €416,660 | -€89,577 | -17.7% |
| Accrued charges and deferred income | 492/3 | - | €834 | +€834 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,735 | €30,419 | -€11,316 | -27.1% |
| Other operating charges | 640/8 | €1,859 | €2,941 | +€1,082 | +58.2% |
| Gross operating margin | 9900 | €270,060 | €27,650 | -€242,410 | -89.8% |
| Operating profit (loss) | 9901 | €226,466 | -€5,710 | -€232,176 | |
| Financial income | 75/76B | €5,812 | €6,699 | +€887 | +15.3% |
| Recurring financial income | 75 | €5,812 | €6,699 | +€887 | +15.3% |
| Financial charges | 65/66B | €4,010 | €10,435 | +€6,425 | +160% |
| Recurring financial charges | 65 | €4,010 | €10,435 | +€6,425 | +160% |
| Profit (loss) for the period before taxes | 9903 | €228,268 | -€9,446 | -€237,714 | |
| Income taxes | 67/77 | €23,980 | €15,471 | -€8,509 | -35.5% |
| Profit (loss) for the period | 9904 | €204,288 | -€24,917 | -€229,205 | |
| Profit (loss) for the period to be appropriated | 9905 | €204,288 | -€24,917 | -€229,205 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.