BE 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.
BE DIGITAL
Largest movements
- Cash -€66,025
down €66,025 (-21.8%), from €303,549 to €237,524
mainly Other debts (-€61,500) and Net result for the year (-€24,655)
- Receivables within one year -€20,947
down €20,947 (-36.0%), from €58,227 to €37,280
of which Trade receivables: -€31,460
- Tangible fixed assets -€15,202
down €15,202 (-39.3%), from €38,638 to €23,436
of which Land and buildings: -€14,866
- Other debts -€61,500
down €61,500 (-95.2%), from €64,588 to €3,088
- Profit (loss) carried forward -€24,655
down €24,655 (-12.7%), from €194,279 to €169,624
- Debts after one year -€13,750
down €13,750 (-56.8%), from €24,219 to €10,469
- Tax, wage and social debts -€4,510
down €4,510 (-36.1%), from €12,496 to €7,986
of which Taxes: -€9,282
- Staff costs +€49,007
up €49,007 (+394%), from €12,450 to €61,457
- Gross operating margin +€5,917
up €5,917 (+12.2%), from €48,509 to €54,426
- Taxes -€3,823
no longer reported in 2025 (was €3,823)
- Financial charges -€3,729
down €3,729 (-63.2%), from €5,897 to €2,169
of which Non-recurring financial charges: -€3,000
- Depreciation -€1,196
down €1,196 (-7.3%), from €16,398 to €15,202
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 | €401,514 | €299,783 | -€101,731 | -25.3% |
| Fixed assets | 21/28 | €39,038 | €23,836 | -€15,202 | -38.9% |
| Tangible fixed assets | 22/27 | €38,638 | €23,436 | -€15,202 | -39.3% |
| Land and buildings | 22 | €38,218 | €23,352 | -€14,866 | -38.9% |
| Plant, machinery and equipment | 23 | €420 | €84 | -€336 | -80.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €362,476 | €275,947 | -€86,529 | -23.9% |
| Amounts receivable within one year | 40/41 | €58,227 | €37,280 | -€20,947 | -36.0% |
| Trade receivables | 40 | €31,460 | - | -€31,460 | |
| Other amounts receivable | 41 | €26,767 | €37,280 | +€10,513 | +39.3% |
| Cash at bank and in hand | 54/58 | €303,549 | €237,524 | -€66,025 | -21.8% |
| Deferred charges and accrued income | 490/1 | €700 | €1,143 | +€443 | +63.4% |
| Total equity and liabilities | 10/49 | €401,514 | €299,783 | -€101,731 | -25.3% |
| Equity | 10/15 | €286,390 | €261,734 | -€24,655 | -8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €85,910 | €85,910 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,325 | €11,325 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,325 | €11,325 | = | 0.0% |
| Tax-exempt reserves | 132 | €74,585 | €74,585 | = | 0.0% |
| Profit (loss) carried forward | 14 | €194,279 | €169,624 | -€24,655 | -12.7% |
| Amounts payable | 17/49 | €115,124 | €38,049 | -€77,075 | -66.9% |
| Amounts payable after more than one year | 17 | €24,219 | €10,469 | -€13,750 | -56.8% |
| Financial debts | 170/4 | €24,219 | €10,469 | -€13,750 | -56.8% |
| Amounts payable within one year | 42/48 | €90,847 | €27,516 | -€63,332 | -69.7% |
| Current portion of amounts payable after more than one year | 42 | €11,066 | €12,645 | +€1,579 | +14.3% |
| Trade debts | 44 | €2,698 | €3,796 | +€1,099 | +40.7% |
| Suppliers | 440/4 | €2,698 | €3,796 | +€1,099 | +40.7% |
| Taxes, remuneration and social security | 45 | €12,496 | €7,986 | -€4,510 | -36.1% |
| Taxes | 450/3 | €12,253 | €2,971 | -€9,282 | -75.8% |
| Remuneration and social security | 454/9 | €243 | €5,015 | +€4,772 | +1,967% |
| Other amounts payable | 47/48 | €64,588 | €3,088 | -€61,500 | -95.2% |
| Accrued charges and deferred income | 492/3 | €58 | €65 | +€7 | +11.6% |
| Remuneration, social security and pensions | 62 | €12,450 | €61,457 | +€49,007 | +394% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,398 | €15,202 | -€1,196 | -7.3% |
| Other operating charges | 640/8 | €2,022 | €1,553 | -€469 | -23.2% |
| Gross operating margin | 9900 | €48,509 | €54,426 | +€5,917 | +12.2% |
| Operating profit (loss) | 9901 | €17,640 | -€23,786 | -€41,426 | |
| Financial income | 75/76B | €1,136 | €1,299 | +€163 | +14.3% |
| Recurring financial income | 75 | €1,136 | €1,299 | +€163 | +14.3% |
| Financial charges | 65/66B | €5,897 | €2,169 | -€3,729 | -63.2% |
| Recurring financial charges | 65 | €2,897 | €2,169 | -€729 | -25.2% |
| Non-recurring financial charges | 66B | €3,000 | - | -€3,000 | |
| Profit (loss) for the period before taxes | 9903 | €12,879 | -€24,655 | -€37,534 | |
| Income taxes | 67/77 | €3,823 | - | -€3,823 | |
| Profit (loss) for the period | 9904 | €9,056 | -€24,655 | -€33,711 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,056 | -€24,655 | -€33,711 |
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 27 October 2026 via checked.be.