28Digital Accelerator: 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.
28Digital Accelerator
Largest movements
- Cash +€338,219
up €338,219 (+15.0%), from €2.3m to €2.6m
mainly Receivables within one year (+€233,431) and Net result for the year (+€131,534)
- Receivables within one year -€233,431
down €233,431 (-53.7%), from €434,369 to €200,938
of which Trade receivables: -€232,419
- Profit (loss) carried forward +€131,534
up €131,534 (+4.8%), from €2.7m to €2.9m
- Gross operating margin -€154,748
down €154,748 (-38.2%), from €405,552 to €250,804
- Staff costs -€93,974
down €93,974 (-48.1%), from €195,230 to €101,256
- Write-downs -€26,750
down €26,750, from €12,000 to -€14,750
- Other operating charges +€26,717
up €26,717 (+9424.5%), from €283 to €27,000
- Taxes +€7,434
new in 2025: €7,434
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.
Cash bridge derived
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 | €2,756,149 | €2,872,834 | +€116,685 | +4.2% |
| Fixed assets | 21/28 | €54,637 | €66,105 | +€11,468 | +21.0% |
| Financial fixed assets | 28 | €54,637 | €66,105 | +€11,468 | +21.0% |
| Current assets | 29/58 | €2,701,513 | €2,806,729 | +€105,216 | +3.9% |
| Amounts receivable within one year | 40/41 | €434,369 | €200,938 | -€233,431 | -53.7% |
| Trade receivables | 40 | €429,836 | €197,417 | -€232,419 | -54.1% |
| Other amounts receivable | 41 | €4,532 | €3,521 | -€1,012 | -22.3% |
| Cash at bank and in hand | 54/58 | €2,254,345 | €2,592,565 | +€338,219 | +15.0% |
| Deferred charges and accrued income | 490/1 | €12,798 | €13,226 | +€428 | +3.3% |
| Total equity and liabilities | 10/49 | €2,756,149 | €2,872,834 | +€116,685 | +4.2% |
| Equity | 10/15 | €2,729,942 | €2,861,475 | +€131,534 | +4.8% |
| Profit (loss) carried forward | 14 | €2,729,942 | €2,861,475 | +€131,534 | +4.8% |
| Amounts payable | 17/49 | €26,208 | €11,359 | -€14,849 | -56.7% |
| Amounts payable within one year | 42/48 | €26,208 | €11,329 | -€14,878 | -56.8% |
| Trade debts | 44 | €2,832 | €9,529 | +€6,697 | +236.5% |
| Suppliers | 440/4 | €2,832 | €9,529 | +€6,697 | +236.5% |
| Taxes, remuneration and social security | 45 | €23,376 | €24 | -€23,351 | -99.9% |
| Taxes | 450/3 | - | €24 | +€24 | |
| Remuneration and social security | 454/9 | €23,376 | €0 | -€23,376 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €29 | +€29 | |
| Non-recurring operating income | 76A | - | €1,134 | +€1,134 | |
| Remuneration, social security and pensions | 62 | €195,230 | €101,256 | -€93,974 | -48.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,000 | -€14,750 | -€26,750 | |
| Other operating charges | 640/8 | €283 | €27,000 | +€26,717 | +9424.5% |
| Gross operating margin | 9900 | €405,552 | €250,804 | -€154,748 | -38.2% |
| Operating profit (loss) | 9901 | €198,039 | €137,298 | -€60,741 | -30.7% |
| Financial income | 75/76B | €1,197 | €2,749 | +€1,552 | +129.7% |
| Recurring financial income | 75 | €1,197 | €2,749 | +€1,552 | +129.7% |
| Financial charges | 65/66B | €989 | €1,080 | +€91 | +9.2% |
| Recurring financial charges | 65 | €989 | €1,080 | +€91 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €198,246 | €138,968 | -€59,279 | -29.9% |
| Income taxes | 67/77 | - | €7,434 | +€7,434 | |
| Profit (loss) for the period | 9904 | €198,246 | €131,534 | -€66,713 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €198,246 | €131,534 | -€66,713 | -33.7% |
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 12 October 2026 via checked.be.