DEAR 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.
DEAR DIGITAL
Largest movements
- Financial fixed assets +€1.4m
up €1.4m (+12698.5%), from €11,285 to €1.4m
- Receivables within one year +€459,699
up €459,699 (+93.6%), from €491,254 to €950,953
of which Trade receivables: +€539,459
- Intangible fixed assets +€38,362
new in 2025: €38,362
- Debts after one year +€885,323
up €885,323 (+824.7%), from €107,353 to €992,676
- Short-term financial debts +€450,000
new in 2025: €450,000
of which Other loans: +€300,000
- Other debts +€175,528
up €175,528 (+1307.9%), from €13,421 to €188,949
- Current portion of long-term debt +€161,248
up €161,248 (+476.4%), from €33,845 to €195,093
- Tax, wage and social debts +€157,344
up €157,344 (+94.1%), from €167,151 to €324,495
of which Taxes: +€119,788
- Gross operating margin +€112,118
up €112,118 (+11.1%), from €1.0m to €1.1m
- Write-downs +€73,459
new in 2025: €73,459
- Staff costs +€63,405
up €63,405 (+7.2%), from €879,012 to €942,417
- Financial charges +€60,073
up €60,073 (+753.1%), from €7,977 to €68,050
- Taxes -€30,544
down €30,544 (-96.2%), from €31,735 to €1,191
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 | €661,638 | €2,621,336 | +€2.0m | +296.2% |
| Fixed assets | 21/28 | €37,204 | €1,513,362 | +€1.5m | +3967.7% |
| Intangible fixed assets | 21 | - | €38,362 | +€38,362 | |
| Tangible fixed assets | 22/27 | €25,919 | €30,693 | +€4,774 | +18.4% |
| Furniture and vehicles | 24 | €23,519 | €28,606 | +€5,087 | +21.6% |
| Other tangible fixed assets | 26 | €2,400 | €2,087 | -€313 | -13.0% |
| Financial fixed assets | 28 | €11,285 | €1,444,307 | +€1.4m | +12698.5% |
| Current assets | 29/58 | €624,433 | €1,107,973 | +€483,540 | +77.4% |
| Amounts receivable within one year | 40/41 | €491,254 | €950,953 | +€459,699 | +93.6% |
| Trade receivables | 40 | €393,568 | €933,027 | +€539,459 | +137.1% |
| Other amounts receivable | 41 | €97,686 | €17,926 | -€79,760 | -81.6% |
| Cash at bank and in hand | 54/58 | €111,373 | €120,877 | +€9,504 | +8.5% |
| Deferred charges and accrued income | 490/1 | €21,806 | €36,143 | +€14,337 | +65.7% |
| Total equity and liabilities | 10/49 | €661,638 | €2,621,336 | +€2.0m | +296.2% |
| Equity | 10/15 | €183,605 | €286,579 | +€102,973 | +56.1% |
| Contributions | 10/11 | €3,000 | €102,966 | +€99,966 | +3332.2% |
| Profit (loss) carried forward | 14 | €180,605 | €183,613 | +€3,008 | +1.7% |
| Amounts payable | 17/49 | €478,033 | €2,334,757 | +€1.9m | +388.4% |
| Amounts payable after more than one year | 17 | €107,353 | €992,676 | +€885,323 | +824.7% |
| Financial debts | 170/4 | €107,353 | €992,676 | +€885,323 | +824.7% |
| Amounts payable within one year | 42/48 | €369,958 | €1,334,787 | +€964,829 | +260.8% |
| Current portion of amounts payable after more than one year | 42 | €33,845 | €195,093 | +€161,248 | +476.4% |
| Financial debts | 43 | - | €450,000 | +€450,000 | |
| Credit institutions | 430/8 | - | €150,000 | +€150,000 | |
| Other loans | 439 | - | €300,000 | +€300,000 | |
| Trade debts | 44 | €155,541 | €176,249 | +€20,708 | +13.3% |
| Suppliers | 440/4 | €155,541 | €176,249 | +€20,708 | +13.3% |
| Taxes, remuneration and social security | 45 | €167,151 | €324,495 | +€157,344 | +94.1% |
| Taxes | 450/3 | €41,535 | €161,322 | +€119,788 | +288.4% |
| Remuneration and social security | 454/9 | €125,617 | €163,173 | +€37,557 | +29.9% |
| Other amounts payable | 47/48 | €13,421 | €188,949 | +€175,528 | +1307.9% |
| Accrued charges and deferred income | 492/3 | €721 | €7,294 | +€6,573 | +911.8% |
| Remuneration, social security and pensions | 62 | €879,012 | €942,417 | +€63,405 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,929 | €10,317 | +€4,389 | +74.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €73,459 | +€73,459 | |
| Other operating charges | 640/8 | €32,690 | €22,213 | -€10,478 | -32.1% |
| Gross operating margin | 9900 | €1,008,156 | €1,120,274 | +€112,118 | +11.1% |
| Operating profit (loss) | 9901 | €90,525 | €71,868 | -€18,657 | -20.6% |
| Financial income | 75/76B | €2,911 | €381 | -€2,530 | -86.9% |
| Recurring financial income | 75 | €2,911 | €381 | -€2,530 | -86.9% |
| Financial charges | 65/66B | €7,977 | €68,050 | +€60,073 | +753.1% |
| Recurring financial charges | 65 | €7,977 | €68,050 | +€60,073 | +753.1% |
| Profit (loss) for the period before taxes | 9903 | €85,460 | €4,199 | -€81,261 | -95.1% |
| Income taxes | 67/77 | €31,735 | €1,191 | -€30,544 | -96.2% |
| Profit (loss) for the period | 9904 | €53,725 | €3,008 | -€50,717 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,725 | €3,008 | -€50,717 | -94.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.