DEFINITY & EASY SOLUTIONS: what changed
Two financial 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.
DEFINITY & EASY SOLUTIONS
Largest movements
- Cash -€14,174
down €14,174 (-70.8%), from €20,009 to €5,835
mainly Trade debts (-€43,311) and Other debts (-€6,918)
- Receivables within one year -€12,738
no longer reported in 2024 (was €12,738)
of which Trade receivables: -€7,152
- Tangible fixed assets -€4,506
down €4,506 (-39.9%), from €11,300 to €6,794
of which Plant, machinery and equipment: -€2,954
- Deferred charges and accrued income -€746
down €746 (-72.4%), from €1,032 to €285
- Trade debts -€43,311
down €43,311 (-95.5%), from €45,368 to €2,057
- Profit (loss) carried forward +€21,915
up €21,915 (+69.8%), from -€31,399 to -€9,484
- Other debts -€6,918
down €6,918 (-91.1%), from €7,596 to €678
- Tax, wage and social debts -€6,874
down €6,874 (-62.7%), from €10,962 to €4,088
of which Taxes: -€5,060
- Advances received +€3,025
new in 2024: €3,025
- Purchases and services +€239,347
new in 2024: €239,347
- Gross operating margin +€55,143
up €55,143, from -€17,433 to €37,710
- Financial charges +€5,132
up €5,132 (+743%), from €691 to €5,823
of which Non-recurring financial charges: +€3,505
- Staff costs -€2,012
down €2,012 (-31.0%), from €6,492 to €4,481
- Depreciation -€1,534
down €1,534 (-24.7%), from €6,209 to €4,675
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.
Derived cash bridge
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 | €45,078 | €12,914 | -€32,164 | -71.4% |
| Fixed assets | 21/28 | €11,300 | €6,794 | -€4,506 | -39.9% |
| Tangible fixed assets | 22/27 | €11,300 | €6,794 | -€4,506 | -39.9% |
| Plant, machinery and equipment | 23 | €5,472 | €2,518 | -€2,954 | -54.0% |
| Furniture and vehicles | 24 | €5,827 | €4,276 | -€1,552 | -26.6% |
| Current assets | 29/58 | €33,779 | €6,120 | -€27,658 | -81.9% |
| Amounts receivable within one year | 40/41 | €12,738 | - | -€12,738 | |
| Trade receivables | 40 | €7,152 | - | -€7,152 | |
| Other amounts receivable | 41 | €5,586 | - | -€5,586 | |
| Cash at bank and in hand | 54/58 | €20,009 | €5,835 | -€14,174 | -70.8% |
| Deferred charges and accrued income | 490/1 | €1,032 | €285 | -€746 | -72.4% |
| Total equity and liabilities | 10/49 | €45,078 | €12,914 | -€32,164 | -71.4% |
| Equity | 10/15 | -€18,849 | €3,066 | +€21,915 | |
| Contributions | 10/11 | €12,550 | €12,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,399 | -€9,484 | +€21,915 | +69.8% |
| Amounts payable | 17/49 | €63,927 | €9,848 | -€54,079 | -84.6% |
| Amounts payable within one year | 42/48 | €63,927 | €9,848 | -€54,079 | -84.6% |
| Trade debts | 44 | €45,368 | €2,057 | -€43,311 | -95.5% |
| Suppliers | 440/4 | €45,368 | €2,057 | -€43,311 | -95.5% |
| Advances received on contracts in progress | 46 | - | €3,025 | +€3,025 | |
| Taxes, remuneration and social security | 45 | €10,962 | €4,088 | -€6,874 | -62.7% |
| Taxes | 450/3 | €9,148 | €4,088 | -€5,060 | -55.3% |
| Remuneration and social security | 454/9 | €1,814 | - | -€1,814 | |
| Other amounts payable | 47/48 | €7,596 | €678 | -€6,918 | -91.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €239,347 | +€239,347 | |
| Remuneration, social security and pensions | 62 | €6,492 | €4,481 | -€2,012 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,209 | €4,675 | -€1,534 | -24.7% |
| Other operating charges | 640/8 | €774 | €931 | +€157 | +20.3% |
| Gross operating margin | 9900 | -€17,433 | €37,710 | +€55,143 | |
| Operating profit (loss) | 9901 | -€30,908 | €27,623 | +€58,531 | |
| Financial income | 75/76B | €200 | €115 | -€85 | -42.4% |
| Recurring financial income | 75 | €200 | €115 | -€85 | -42.4% |
| Financial charges | 65/66B | €691 | €5,823 | +€5,132 | +743% |
| Recurring financial charges | 65 | €691 | €2,317 | +€1,627 | +236% |
| Non-recurring financial charges | 66B | - | €3,505 | +€3,505 | |
| Profit (loss) for the period before taxes | 9903 | -€31,399 | €21,915 | +€53,314 | |
| Profit (loss) for the period | 9904 | -€31,399 | €21,915 | +€53,314 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,399 | €21,915 | +€53,314 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.