CHAINGE DIGITAL: 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.
CHAINGE DIGITAL
Largest movements
- Tangible fixed assets -€12,818
down €12,818 (-30.4%), from €42,167 to €29,349
of which Furniture and vehicles: -€12,620
- Reserves +€26,573
up €26,573 (+55.1%), from €48,221 to €74,794
- Other debts -€19,425
down €19,425 (-41.4%), from €46,931 to €27,506
- Contributions -€17,000
down €17,000 (-91.4%), from €18,600 to €1,600
- Debts after one year -€10,000
down €10,000 (-46.2%), from €21,667 to €11,667
- Tax, wage and social debts +€7,721
up €7,721 (+95.6%), from €8,080 to €15,801
- Gross operating margin +€30,113
up €30,113 (+62.2%), from €48,436 to €78,549
- Other operating charges +€12,002
up €12,002 (+3117.4%), from €385 to €12,387
- Taxes +€8,147
up €8,147 (+1452.2%), from €561 to €8,708
- Depreciation -€1,005
down €1,005 (-7.1%), from €14,163 to €13,158
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,599 | €129,543 | -€13,056 | -9.2% |
| Fixed assets | 21/28 | €42,167 | €29,349 | -€12,818 | -30.4% |
| Tangible fixed assets | 22/27 | €42,167 | €29,349 | -€12,818 | -30.4% |
| Plant, machinery and equipment | 23 | €1,683 | €1,485 | -€198 | -11.8% |
| Furniture and vehicles | 24 | €40,484 | €27,864 | -€12,620 | -31.2% |
| Current assets | 29/58 | €100,432 | €100,194 | -€238 | -0.2% |
| Amounts receivable within one year | 40/41 | €15,294 | €14,440 | -€854 | -5.6% |
| Trade receivables | 40 | €15,294 | €12,100 | -€3,194 | -20.9% |
| Other amounts receivable | 41 | - | €2,340 | +€2,340 | |
| Cash at bank and in hand | 54/58 | €83,704 | €84,126 | +€422 | +0.5% |
| Deferred charges and accrued income | 490/1 | €1,434 | €1,628 | +€194 | +13.5% |
| Total equity and liabilities | 10/49 | €142,599 | €129,543 | -€13,056 | -9.2% |
| Equity | 10/15 | €54,916 | €64,489 | +€9,573 | +17.4% |
| Contributions | 10/11 | €18,600 | €1,600 | -€17,000 | -91.4% |
| Reserves | 13 | €48,221 | €74,794 | +€26,573 | +55.1% |
| Distributable reserves | 133 | €48,221 | €74,794 | +€26,573 | +55.1% |
| Profit (loss) carried forward | 14 | -€11,905 | -€11,905 | = | 0.0% |
| Amounts payable | 17/49 | €87,683 | €65,054 | -€22,629 | -25.8% |
| Amounts payable after more than one year | 17 | €21,667 | €11,667 | -€10,000 | -46.2% |
| Financial debts | 170/4 | €21,667 | €11,667 | -€10,000 | -46.2% |
| Amounts payable within one year | 42/48 | €65,861 | €53,307 | -€12,554 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €850 | - | -€850 | |
| Suppliers | 440/4 | €850 | - | -€850 | |
| Taxes, remuneration and social security | 45 | €8,080 | €15,801 | +€7,721 | +95.6% |
| Taxes | 450/3 | €8,080 | €15,801 | +€7,721 | +95.6% |
| Other amounts payable | 47/48 | €46,931 | €27,506 | -€19,425 | -41.4% |
| Accrued charges and deferred income | 492/3 | €155 | €80 | -€75 | -48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,163 | €13,158 | -€1,005 | -7.1% |
| Other operating charges | 640/8 | €385 | €12,387 | +€12,002 | +3117.4% |
| Gross operating margin | 9900 | €48,436 | €78,549 | +€30,113 | +62.2% |
| Operating profit (loss) | 9901 | €33,888 | €53,004 | +€19,116 | +56.4% |
| Financial charges | 65/66B | €453 | €453 | = | 0.0% |
| Recurring financial charges | 65 | €453 | €453 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €33,435 | €52,551 | +€19,116 | +57.2% |
| Income taxes | 67/77 | €561 | €8,708 | +€8,147 | +1452.2% |
| Profit (loss) for the period | 9904 | €32,874 | €43,843 | +€10,969 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,874 | €43,843 | +€10,969 | +33.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.