ID2PCE: what changed
ID2PCE
Largest movements
- Tangible fixed assets +€981
up €981 (+53.8%), from €1,825 to €2,806
of which Other tangible fixed assets: +€1,647
- Receivables within one year -€516
down €516 (-14.6%), from €3,541 to €3,025
of which Other amounts receivable: -€516
- Deferred charges and accrued income +€193
up €193 (+8.5%), from €2,285 to €2,478
- Cash +€172
up €172 (+18.0%), from €957 to €1,129
mainly Other debts (+€7,879) and Tax, wage and social debts (+€2,683)
- Profit (loss) carried forward -€10,971
down €10,971 (-214%), from -€5,132 to -€16,104
- Other debts +€7,879
up €7,879 (+113%), from €6,951 to €14,831
- Tax, wage and social debts +€2,683
up €2,683 (+22,047%), from €12 to €2,695
- Trade debts +€1,050
up €1,050 (+59.1%), from €1,776 to €2,826
- Accrued charges and deferred income +€189
new in 2025: €189
- Gross operating margin -€3,007
down €3,007 (-68.4%), from -€4,394 to -€7,401
- Financial charges +€1,402
up €1,402 (+1,200%), from €117 to €1,519
- Depreciation +€864
up €864 (+501%), from €172 to €1,036
- Other operating charges +€438
up €438 (+100%), from €437 to €876
- Taxes +€128
up €128 (+1,051%), from €12 to €140
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 | €8,607 | €9,437 | +€830 | +9.6% |
| Fixed assets | 21/28 | €1,825 | €2,806 | +€981 | +53.8% |
| Tangible fixed assets | 22/27 | €1,825 | €2,806 | +€981 | +53.8% |
| Furniture and vehicles | 24 | €1,825 | €1,159 | -€666 | -36.5% |
| Other tangible fixed assets | 26 | - | €1,647 | +€1,647 | |
| Current assets | 29/58 | €6,783 | €6,632 | -€151 | -2.2% |
| Amounts receivable within one year | 40/41 | €3,541 | €3,025 | -€516 | -14.6% |
| Trade receivables | 40 | €3,025 | €3,025 | = | 0.0% |
| Other amounts receivable | 41 | €516 | €0 | -€516 | -100% |
| Cash at bank and in hand | 54/58 | €957 | €1,129 | +€172 | +18.0% |
| Deferred charges and accrued income | 490/1 | €2,285 | €2,478 | +€193 | +8.5% |
| Total equity and liabilities | 10/49 | €8,607 | €9,437 | +€830 | +9.6% |
| Equity | 10/15 | -€132 | -€11,104 | -€10,971 | -8,295% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,132 | -€16,104 | -€10,971 | -214% |
| Amounts payable | 17/49 | €8,740 | €20,541 | +€11,802 | +135% |
| Amounts payable within one year | 42/48 | €8,740 | €20,352 | +€11,613 | +133% |
| Trade debts | 44 | €1,776 | €2,826 | +€1,050 | +59.1% |
| Suppliers | 440/4 | €1,776 | €2,826 | +€1,050 | +59.1% |
| Taxes, remuneration and social security | 45 | €12 | €2,695 | +€2,683 | +22,047% |
| Taxes | 450/3 | €12 | €2,695 | +€2,683 | +22,047% |
| Other amounts payable | 47/48 | €6,951 | €14,831 | +€7,879 | +113% |
| Accrued charges and deferred income | 492/3 | - | €189 | +€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172 | €1,036 | +€864 | +501% |
| Other operating charges | 640/8 | €437 | €876 | +€438 | +100% |
| Gross operating margin | 9900 | -€4,394 | -€7,401 | -€3,007 | -68.4% |
| Operating profit (loss) | 9901 | -€5,003 | -€9,312 | -€4,309 | -86.1% |
| Financial charges | 65/66B | €117 | €1,519 | +€1,402 | +1,200% |
| Recurring financial charges | 65 | €117 | €1,519 | +€1,402 | +1,200% |
| Profit (loss) for the period before taxes | 9903 | -€5,120 | -€10,831 | -€5,711 | -112% |
| Income taxes | 67/77 | €12 | €140 | +€128 | +1,051% |
| Profit (loss) for the period | 9904 | -€5,132 | -€10,971 | -€5,839 | -114% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,132 | -€10,971 | -€5,839 | -114% |
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 5 November 2026 via checked.be.