2D Digital: 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.
2D Digital
Largest movements
- Current investments +€269,983
up €269,983 (+111%), from €244,305 to €514,288
- Cash +€113,941
up €113,941 (+1,221%), from €9,330 to €123,271
mainly Net result for the year (+€382,346) and Contributions, distributions and other (+€126,300)
- Tangible fixed assets +€97,909
up €97,909 (+7.3%), from €1.3m to €1.4m
of which Furniture and vehicles: +€54,939
- Receivables within one year -€22,906
down €22,906 (-16.1%), from €142,542 to €119,636
of which Trade receivables: -€117,751
- Profit (loss) carried forward +€382,346
up €382,346 (+46.1%), from €829,064 to €1.2m
- Reserves +€126,300
up €126,300 (+120%), from €105,250 to €231,550
- Debts after one year -€26,380
down €26,380 (-4.5%), from €581,263 to €554,883
- Financial income +€269,981
up €269,981 (+13,299,558%), from €2 to €269,983
- Taxes +€66,108
up €66,108 (+60.8%), from €108,707 to €174,815
- Gross operating margin +€25,305
up €25,305 (+5.0%), from €509,737 to €535,041
- Depreciation +€22,904
up €22,904 (+31.1%), from €73,728 to €96,632
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 | €1,733,793 | €2,192,988 | +€459,195 | +26.5% |
| Fixed assets | 21/28 | €1,337,617 | €1,435,526 | +€97,909 | +7.3% |
| Tangible fixed assets | 22/27 | €1,337,617 | €1,435,526 | +€97,909 | +7.3% |
| Land and buildings | 22 | €1,273,769 | €1,315,238 | +€41,469 | +3.3% |
| Plant, machinery and equipment | 23 | €2,268 | €3,768 | +€1,501 | +66.2% |
| Furniture and vehicles | 24 | €61,580 | €116,519 | +€54,939 | +89.2% |
| Current assets | 29/58 | €396,177 | €757,462 | +€361,286 | +91.2% |
| Amounts receivable within one year | 40/41 | €142,542 | €119,636 | -€22,906 | -16.1% |
| Trade receivables | 40 | €129,044 | €11,293 | -€117,751 | -91.2% |
| Other amounts receivable | 41 | €13,497 | €108,343 | +€94,845 | +703% |
| Current investments | 50/53 | €244,305 | €514,288 | +€269,983 | +111% |
| Cash at bank and in hand | 54/58 | €9,330 | €123,271 | +€113,941 | +1,221% |
| Deferred charges and accrued income | 490/1 | - | €267 | +€267 | |
| Total equity and liabilities | 10/49 | €1,733,793 | €2,192,988 | +€459,195 | +26.5% |
| Equity | 10/15 | €934,514 | €1,443,159 | +€508,646 | +54.4% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Contributions outside capital | 11 | €200 | €200 | = | 0.0% |
| Other | 1109/19 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €105,250 | €231,550 | +€126,300 | +120% |
| Tax-exempt reserves | 132 | €105,250 | €231,550 | +€126,300 | +120% |
| Profit (loss) carried forward | 14 | €829,064 | €1,211,409 | +€382,346 | +46.1% |
| Amounts payable | 17/49 | €799,280 | €749,829 | -€49,451 | -6.2% |
| Amounts payable after more than one year | 17 | €581,263 | €554,883 | -€26,380 | -4.5% |
| Financial debts | 170/4 | €581,263 | €554,883 | -€26,380 | -4.5% |
| Amounts payable within one year | 42/48 | €214,448 | €191,377 | -€23,071 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €25,629 | €26,380 | +€751 | +2.9% |
| Trade debts | 44 | €3,865 | €6,450 | +€2,585 | +66.9% |
| Suppliers | 440/4 | €3,865 | €6,450 | +€2,585 | +66.9% |
| Advances received on contracts in progress | 46 | €3,500 | - | -€3,500 | |
| Taxes, remuneration and social security | 45 | €129,565 | €128,547 | -€1,018 | -0.8% |
| Taxes | 450/3 | €129,565 | €128,547 | -€1,018 | -0.8% |
| Other amounts payable | 47/48 | €51,889 | €30,000 | -€21,889 | -42.2% |
| Accrued charges and deferred income | 492/3 | €3,569 | €3,569 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,728 | €96,632 | +€22,904 | +31.1% |
| Other operating charges | 640/8 | €2,726 | €6,485 | +€3,759 | +138% |
| Gross operating margin | 9900 | €509,737 | €535,041 | +€25,305 | +5.0% |
| Operating profit (loss) | 9901 | €433,283 | €431,924 | -€1,358 | -0.3% |
| Financial income | 75/76B | €2 | €269,983 | +€269,981 | +13,299,558% |
| Recurring financial income | 75 | €2 | €269,983 | +€269,981 | +13,299,558% |
| Financial charges | 65/66B | €18,993 | €18,447 | -€546 | -2.9% |
| Recurring financial charges | 65 | €18,993 | €18,447 | -€546 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €414,291 | €683,460 | +€269,169 | +65.0% |
| Transfer to deferred taxes | 680 | €105,250 | €126,300 | +€21,050 | +20.0% |
| Income taxes | 67/77 | €108,707 | €174,815 | +€66,108 | +60.8% |
| Profit (loss) for the period | 9904 | €200,334 | €382,346 | +€182,011 | +90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €200,334 | €382,346 | +€182,011 | +90.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.