INID Consult: 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.
INID Consult
Largest movements
- Cash +€24,964
up €24,964 (+51.4%), from €48,607 to €73,571
mainly Net result for the year (+€36,099) and Depreciation (+€1,000)
- Tangible fixed assets +€1,751
up €1,751 (+69.5%), from €2,519 to €4,270
- Profit (loss) carried forward +€36,099
up €36,099 (+70.6%), from €51,141 to €87,240
- Tax, wage and social debts -€10,275
down €10,275 (-51.1%), from €20,115 to €9,840
of which Taxes: -€10,227
- Gross operating margin -€19,802
down €19,802 (-28.9%), from €68,527 to €48,725
- Taxes -€3,377
down €3,377 (-23.8%), from €14,200 to €10,823
- Depreciation -€1,713
down €1,713 (-63.1%), from €2,713 to €1,000
- Other operating charges +€810
up €810 (+210%), from €386 to €1,196
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 | €76,725 | €102,834 | +€26,109 | +34.0% |
| Fixed assets | 21/28 | €2,710 | €4,461 | +€1,751 | +64.6% |
| Tangible fixed assets | 22/27 | €2,519 | €4,270 | +€1,751 | +69.5% |
| Furniture and vehicles | 24 | €2,519 | €4,270 | +€1,751 | +69.5% |
| Financial fixed assets | 28 | €191 | €191 | = | 0.0% |
| Current assets | 29/58 | €74,015 | €98,373 | +€24,358 | +32.9% |
| Amounts receivable within one year | 40/41 | €25,408 | €24,480 | -€928 | -3.7% |
| Trade receivables | 40 | €19,304 | €13,069 | -€6,235 | -32.3% |
| Other amounts receivable | 41 | €6,104 | €11,411 | +€5,307 | +86.9% |
| Cash at bank and in hand | 54/58 | €48,607 | €73,571 | +€24,964 | +51.4% |
| Deferred charges and accrued income | 490/1 | - | €322 | +€322 | |
| Total equity and liabilities | 10/49 | €76,725 | €102,834 | +€26,109 | +34.0% |
| Equity | 10/15 | €55,141 | €91,240 | +€36,099 | +65.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,141 | €87,240 | +€36,099 | +70.6% |
| Amounts payable | 17/49 | €21,584 | €11,594 | -€9,991 | -46.3% |
| Amounts payable within one year | 42/48 | €21,584 | €11,594 | -€9,991 | -46.3% |
| Trade debts | 44 | €1,469 | €1,754 | +€285 | +19.4% |
| Suppliers | 440/4 | €1,469 | €1,754 | +€285 | +19.4% |
| Taxes, remuneration and social security | 45 | €20,115 | €9,840 | -€10,275 | -51.1% |
| Taxes | 450/3 | €19,907 | €9,680 | -€10,227 | -51.4% |
| Remuneration and social security | 454/9 | €208 | €160 | -€48 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,713 | €1,000 | -€1,713 | -63.1% |
| Other operating charges | 640/8 | €386 | €1,196 | +€810 | +210% |
| Gross operating margin | 9900 | €68,527 | €48,725 | -€19,802 | -28.9% |
| Operating profit (loss) | 9901 | €65,428 | €46,529 | -€18,899 | -28.9% |
| Financial income | 75/76B | €161 | €531 | +€369 | +229% |
| Recurring financial income | 75 | €161 | €531 | +€369 | +229% |
| Financial charges | 65/66B | €249 | €137 | -€112 | -45.0% |
| Recurring financial charges | 65 | €249 | €137 | -€112 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €65,341 | €46,923 | -€18,418 | -28.2% |
| Income taxes | 67/77 | €14,200 | €10,823 | -€3,377 | -23.8% |
| Profit (loss) for the period | 9904 | €51,141 | €36,099 | -€15,041 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,141 | €36,099 | -€15,041 | -29.4% |
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 17 October 2026 via checked.be.