DEEGITAL: 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.
DEEGITAL
Largest movements
- Cash -€3.9m
down €3.9m (-96.5%), from €4.1m to €143,153
mainly Net result for the year (-€1.7m) and Current investments (-€1.3m)
- Current investments +€1.3m
new in 2025: €1.3m
- Financial fixed assets -€290,673
down €290,673 (-53.8%), from €539,972 to €249,299
- Receivables within one year +€250,584
up €250,584 (+29.7%), from €844,917 to €1.1m
of which Trade receivables: +€295,805
- Intangible fixed assets +€134,337
up €134,337 (+63.0%), from €213,182 to €347,520
- Profit (loss) carried forward -€1.7m
down €1.7m (-87.2%), from -€2.0m to -€3.7m
- Short-term financial debts -€567,015
down €567,015 (-73.5%), from €771,863 to €204,849
- Trade debts -€491,797
down €491,797 (-49.1%), from €1.0m to €509,772
- Accrued charges and deferred income +€170,897
up €170,897 (+42.8%), from €398,858 to €569,755
- Tax, wage and social debts +€72,102
up €72,102 (+21.3%), from €339,149 to €411,251
of which Taxes: +€49,595
- Staff costs +€833,389
up €833,389 (+27.8%), from €3.0m to €3.8m
- Gross operating margin +€745,641
up €745,641 (+42.4%), from €1.8m to €2.5m
- Other operating charges -€325,610
down €325,610 (-84.3%), from €386,300 to €60,689
- Depreciation +€41,391
up €41,391 (+33.4%), from €124,009 to €165,400
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 | €5,762,688 | €3,255,302 | -€2.5m | -43.5% |
| Fixed assets | 21/28 | €755,302 | €600,376 | -€154,926 | -20.5% |
| Intangible fixed assets | 21 | €213,182 | €347,520 | +€134,337 | +63.0% |
| Tangible fixed assets | 22/27 | €2,147 | €3,557 | +€1,409 | +65.6% |
| Furniture and vehicles | 24 | - | €1,824 | +€1,824 | |
| Other tangible fixed assets | 26 | €2,147 | €1,733 | -€415 | -19.3% |
| Financial fixed assets | 28 | €539,972 | €249,299 | -€290,673 | -53.8% |
| Current assets | 29/58 | €5,007,386 | €2,654,927 | -€2.4m | -47.0% |
| Amounts receivable within one year | 40/41 | €844,917 | €1,095,501 | +€250,584 | +29.7% |
| Trade receivables | 40 | €798,596 | €1,094,401 | +€295,805 | +37.0% |
| Other amounts receivable | 41 | €46,321 | €1,099 | -€45,221 | -97.6% |
| Current investments | 50/53 | - | €1,314,117 | +€1.3m | |
| Cash at bank and in hand | 54/58 | €4,089,085 | €143,153 | -€3.9m | -96.5% |
| Deferred charges and accrued income | 490/1 | €73,384 | €102,157 | +€28,772 | +39.2% |
| Total equity and liabilities | 10/49 | €5,762,688 | €3,255,302 | -€2.5m | -43.5% |
| Equity | 10/15 | €1,793,525 | €111,320 | -€1.7m | -93.8% |
| Contributions | 10/11 | €3,752,312 | €3,778,363 | +€26,051 | +0.7% |
| Capital | 10 | €3,752,312 | €3,778,363 | +€26,051 | +0.7% |
| Issued capital | 100 | €3,752,312 | €3,778,363 | +€26,051 | +0.7% |
| Profit (loss) carried forward | 14 | -€1,958,787 | -€3,667,043 | -€1.7m | -87.2% |
| Amounts payable | 17/49 | €3,969,163 | €3,143,982 | -€825,181 | -20.8% |
| Amounts payable after more than one year | 17 | €1,089,993 | €1,079,996 | -€9,997 | -0.9% |
| Financial debts | 170/4 | €1,089,993 | €1,079,996 | -€9,997 | -0.9% |
| Amounts payable within one year | 42/48 | €2,480,312 | €1,494,231 | -€986,081 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €367,731 | €368,360 | +€629 | +0.2% |
| Financial debts | 43 | €771,863 | €204,849 | -€567,015 | -73.5% |
| Credit institutions | 430/8 | €771,863 | €204,849 | -€567,015 | -73.5% |
| Trade debts | 44 | €1,001,569 | €509,772 | -€491,797 | -49.1% |
| Suppliers | 440/4 | €1,001,569 | €509,772 | -€491,797 | -49.1% |
| Taxes, remuneration and social security | 45 | €339,149 | €411,251 | +€72,102 | +21.3% |
| Taxes | 450/3 | €19,292 | €68,887 | +€49,595 | +257.1% |
| Remuneration and social security | 454/9 | €319,857 | €342,364 | +€22,507 | +7.0% |
| Accrued charges and deferred income | 492/3 | €398,858 | €569,755 | +€170,897 | +42.8% |
| Remuneration, social security and pensions | 62 | €2,995,120 | €3,828,509 | +€833,389 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,009 | €165,400 | +€41,391 | +33.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €85,080 | €77,374 | -€7,707 | -9.1% |
| Other operating charges | 640/8 | €386,300 | €60,689 | -€325,610 | -84.3% |
| Gross operating margin | 9900 | €1,756,693 | €2,502,334 | +€745,641 | +42.4% |
| Operating profit (loss) | 9901 | -€1,833,817 | -€1,629,639 | +€204,178 | +11.1% |
| Financial income | 75/76B | €20,313 | €42,792 | +€22,479 | +110.7% |
| Recurring financial income | 75 | €20,313 | €42,792 | +€22,479 | +110.7% |
| Financial charges | 65/66B | €138,131 | €114,538 | -€23,593 | -17.1% |
| Recurring financial charges | 65 | €138,131 | €114,538 | -€23,593 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,951,634 | -€1,701,384 | +€250,250 | +12.8% |
| Income taxes | 67/77 | €7,152 | €6,872 | -€281 | -3.9% |
| Profit (loss) for the period | 9904 | -€1,958,786 | -€1,708,256 | +€250,531 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,958,786 | -€1,708,256 | +€250,531 | +12.8% |
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 9 October 2026 via checked.be.