D-identify: 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.
D-identify
Largest movements
- Receivables within one year -€17,765
down €17,765 (-12.2%), from €145,028 to €127,263
of which Trade receivables: -€18,266
- Cash -€7,026
down €7,026 (-15.8%), from €44,485 to €37,459
mainly Tax, wage and social debts (-€25,091) and Trade debts (-€1,422)
- Tax, wage and social debts -€25,091
down €25,091 (-60.5%), from €41,457 to €16,366
of which Taxes: -€23,583
- Gross operating margin -€2,597
down €2,597 (-33.1%), from €7,857 to €5,260
- Other operating charges +€1,076
up €1,076 (+1,468%), from €73 to €1,149
- Taxes -€997
down €997 (-50.0%), from €1,995 to €999
- Financial income -€370
down €370 (-44.6%), from €828 to €459
- Financial charges +€179
up €179 (+13.1%), from €1,371 to €1,550
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,047 | €171,738 | -€26,309 | -13.3% |
| Fixed assets | 21/28 | €1,939 | €1,906 | -€33 | -1.7% |
| Tangible fixed assets | 22/27 | €1,939 | €1,906 | -€33 | -1.7% |
| Furniture and vehicles | 24 | €1,939 | €1,906 | -€33 | -1.7% |
| Current assets | 29/58 | €196,108 | €169,832 | -€26,276 | -13.4% |
| Amounts receivable within one year | 40/41 | €145,028 | €127,263 | -€17,765 | -12.2% |
| Trade receivables | 40 | €142,650 | €124,384 | -€18,266 | -12.8% |
| Other amounts receivable | 41 | €2,378 | €2,879 | +€501 | +21.1% |
| Cash at bank and in hand | 54/58 | €44,485 | €37,459 | -€7,026 | -15.8% |
| Deferred charges and accrued income | 490/1 | €6,596 | €5,110 | -€1,485 | -22.5% |
| Total equity and liabilities | 10/49 | €198,047 | €171,738 | -€26,309 | -13.3% |
| Equity | 10/15 | €110,796 | €112,036 | +€1,240 | +1.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,796 | €87,036 | +€1,240 | +1.4% |
| Amounts payable | 17/49 | €87,251 | €59,702 | -€27,549 | -31.6% |
| Amounts payable within one year | 42/48 | €86,251 | €59,603 | -€26,648 | -30.9% |
| Trade debts | 44 | €44,658 | €43,236 | -€1,422 | -3.2% |
| Suppliers | 440/4 | €44,658 | €43,236 | -€1,422 | -3.2% |
| Taxes, remuneration and social security | 45 | €41,457 | €16,366 | -€25,091 | -60.5% |
| Taxes | 450/3 | €26,679 | €3,097 | -€23,583 | -88.4% |
| Remuneration and social security | 454/9 | €14,778 | €13,270 | -€1,508 | -10.2% |
| Other amounts payable | 47/48 | €135 | - | -€135 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €99 | -€901 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | €781 | +€142 | +22.3% |
| Other operating charges | 640/8 | €73 | €1,149 | +€1,076 | +1,468% |
| Gross operating margin | 9900 | €7,857 | €5,260 | -€2,597 | -33.1% |
| Operating profit (loss) | 9901 | €7,145 | €3,330 | -€3,815 | -53.4% |
| Financial income | 75/76B | €828 | €459 | -€370 | -44.6% |
| Recurring financial income | 75 | €828 | €459 | -€370 | -44.6% |
| Financial charges | 65/66B | €1,371 | €1,550 | +€179 | +13.1% |
| Recurring financial charges | 65 | €1,371 | €1,550 | +€179 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €6,602 | €2,239 | -€4,364 | -66.1% |
| Income taxes | 67/77 | €1,995 | €999 | -€997 | -50.0% |
| Profit (loss) for the period | 9904 | €4,607 | €1,240 | -€3,367 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,607 | €1,240 | -€3,367 | -73.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.