C72-DIGIT: what changed
Two fiscal 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.
C72-DIGIT
Largest movements
- Cash +€1,553
up €1,553 (+437.5%), from €355 to €1,908
mainly Trade debts (+€4,286) and Net result for the year (+€3,639)
- Receivables within one year +€1,137
up €1,137 (+20.9%), from €5,445 to €6,582
- Deferred charges and accrued income +€131
up €131 (+11.0%), from €1,189 to €1,320
- Other debts -€5,812
down €5,812 (-99.4%), from €5,846 to €34
- Trade debts +€4,286
up €4,286 (+1276.9%), from €336 to €4,622
- Profit (loss) carried forward +€3,639
up €3,639 (+31.4%), from -€11,580 to -€7,940
- Tax, wage and social debts +€664
up €664 (+14.5%), from €4,571 to €5,236
- Gross operating margin +€5,933
up €5,933 (+460.3%), from €1,289 to €7,222
- Taxes +€718
up €718 (+276.1%), from €260 to €978
- Other operating charges +€110
up €110 (+5.0%), from €2,207 to €2,317
- Financial charges -€78
down €78 (-24.1%), from €323 to €245
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 | €7,233 | €10,011 | +€2,777 | +38.4% |
| Fixed assets | 21/28 | €245 | €200 | -€45 | -18.3% |
| Tangible fixed assets | 22/27 | €45 | €0 | -€45 | -100.0% |
| Furniture and vehicles | 24 | €45 | €0 | -€45 | -100.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €6,989 | €9,811 | +€2,822 | +40.4% |
| Amounts receivable within one year | 40/41 | €5,445 | €6,582 | +€1,137 | +20.9% |
| Trade receivables | 40 | €5,445 | €6,582 | +€1,137 | +20.9% |
| Cash at bank and in hand | 54/58 | €355 | €1,908 | +€1,553 | +437.5% |
| Deferred charges and accrued income | 490/1 | €1,189 | €1,320 | +€131 | +11.0% |
| Total equity and liabilities | 10/49 | €7,233 | €10,011 | +€2,777 | +38.4% |
| Equity | 10/15 | -€3,520 | €120 | +€3,639 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€11,580 | -€7,940 | +€3,639 | +31.4% |
| Amounts payable | 17/49 | €10,753 | €9,891 | -€862 | -8.0% |
| Amounts payable within one year | 42/48 | €10,753 | €9,891 | -€862 | -8.0% |
| Trade debts | 44 | €336 | €4,622 | +€4,286 | +1276.9% |
| Suppliers | 440/4 | €336 | €4,622 | +€4,286 | +1276.9% |
| Taxes, remuneration and social security | 45 | €4,571 | €5,236 | +€664 | +14.5% |
| Taxes | 450/3 | €4,571 | €5,236 | +€664 | +14.5% |
| Other amounts payable | 47/48 | €5,846 | €34 | -€5,812 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €45 | -€72 | -61.6% |
| Other operating charges | 640/8 | €2,207 | €2,317 | +€110 | +5.0% |
| Gross operating margin | 9900 | €1,289 | €7,222 | +€5,933 | +460.3% |
| Operating profit (loss) | 9901 | -€1,034 | €4,860 | +€5,895 | |
| Financial income | 75/76B | €3 | €2 | -€1 | -26.7% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -26.7% |
| Financial charges | 65/66B | €323 | €245 | -€78 | -24.1% |
| Recurring financial charges | 65 | €323 | €245 | -€78 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,354 | €4,617 | +€5,972 | |
| Income taxes | 67/77 | €260 | €978 | +€718 | +276.1% |
| Profit (loss) for the period | 9904 | -€1,614 | €3,639 | +€5,254 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,614 | €3,639 | +€5,254 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.