D-identify: 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.
D-identify
Largest movements
- Cash +€15,146
up €15,146 (+51.6%), from €29,338 to €44,485
mainly Tax, wage and social debts (+€6,959) and Net result for the year (+€4,607)
- Receivables within one year -€2,644
down €2,644 (-1.8%), from €147,672 to €145,028
of which Other amounts receivable: -€5,004
- Tax, wage and social debts +€6,959
up €6,959 (+20.2%), from €34,498 to €41,457
of which Remuneration and social security: +€3,793
- Profit (loss) carried forward +€4,607
up €4,607 (+5.7%), from €81,189 to €85,796
- Gross operating margin -€96,944
down €96,944 (-92.5%), from €104,802 to €7,857
- Taxes -€20,363
down €20,363 (-91.1%), from €22,359 to €1,995
- Financial income -€1,798
down €1,798 (-68.5%), from €2,627 to €828
- Financial charges -€1,165
down €1,165 (-45.9%), from €2,536 to €1,371
- Other operating charges -€1,144
down €1,144 (-94.0%), from €1,218 to €73
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,257 | €198,047 | +€11,791 | +6.3% |
| Fixed assets | 21/28 | €865 | €1,939 | +€1,073 | +124.0% |
| Tangible fixed assets | 22/27 | €865 | €1,939 | +€1,073 | +124.0% |
| Furniture and vehicles | 24 | €865 | €1,939 | +€1,073 | +124.0% |
| Current assets | 29/58 | €185,391 | €196,108 | +€10,717 | +5.8% |
| Amounts receivable within one year | 40/41 | €147,672 | €145,028 | -€2,644 | -1.8% |
| Trade receivables | 40 | €140,290 | €142,650 | +€2,360 | +1.7% |
| Other amounts receivable | 41 | €7,382 | €2,378 | -€5,004 | -67.8% |
| Cash at bank and in hand | 54/58 | €29,338 | €44,485 | +€15,146 | +51.6% |
| Deferred charges and accrued income | 490/1 | €8,381 | €6,596 | -€1,785 | -21.3% |
| Total equity and liabilities | 10/49 | €186,257 | €198,047 | +€11,791 | +6.3% |
| Equity | 10/15 | €106,189 | €110,796 | +€4,607 | +4.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,189 | €85,796 | +€4,607 | +5.7% |
| Amounts payable | 17/49 | €80,067 | €87,251 | +€7,184 | +9.0% |
| Amounts payable within one year | 42/48 | €80,067 | €86,251 | +€6,184 | +7.7% |
| Trade debts | 44 | €45,569 | €44,658 | -€911 | -2.0% |
| Suppliers | 440/4 | €45,569 | €44,658 | -€911 | -2.0% |
| Taxes, remuneration and social security | 45 | €34,498 | €41,457 | +€6,959 | +20.2% |
| Taxes | 450/3 | €23,514 | €26,679 | +€3,166 | +13.5% |
| Remuneration and social security | 454/9 | €10,985 | €14,778 | +€3,793 | +34.5% |
| Other amounts payable | 47/48 | - | €135 | +€135 | |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127 | €639 | +€512 | +402.8% |
| Other operating charges | 640/8 | €1,218 | €73 | -€1,144 | -94.0% |
| Gross operating margin | 9900 | €104,802 | €7,857 | -€96,944 | -92.5% |
| Operating profit (loss) | 9901 | €103,457 | €7,145 | -€96,312 | -93.1% |
| Financial income | 75/76B | €2,627 | €828 | -€1,798 | -68.5% |
| Recurring financial income | 75 | €2,627 | €828 | -€1,798 | -68.5% |
| Financial charges | 65/66B | €2,536 | €1,371 | -€1,165 | -45.9% |
| Recurring financial charges | 65 | €2,536 | €1,371 | -€1,165 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €103,548 | €6,602 | -€96,945 | -93.6% |
| Income taxes | 67/77 | €22,359 | €1,995 | -€20,363 | -91.1% |
| Profit (loss) for the period | 9904 | €81,189 | €4,607 | -€76,582 | -94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,189 | €4,607 | -€76,582 | -94.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.