DEPTH AND 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.
DEPTH AND DIGITAL
Largest movements
- Cash -€14,109
down €14,109 (-33.3%), from €42,334 to €28,225
mainly Other debts (-€30,814) and Contributions, distributions and other (-€30,000)
- Deferred charges and accrued income -€5,160
down €5,160 (-17.9%), from €28,810 to €23,650
- Tangible fixed assets +€4,045
up €4,045 (+75.0%), from €5,393 to €9,438
of which Other tangible fixed assets: +€5,255
- Other debts -€30,814
down €30,814 (-31.6%), from €97,565 to €66,751
- Trade debts +€7,546
up €7,546 (+219.3%), from €3,441 to €10,987
- Tax, wage and social debts +€7,395
up €7,395 (+83.1%), from €8,896 to €16,291
- Gross operating margin +€5,713
up €5,713 (+13.9%), from €41,014 to €46,727
- Taxes +€1,055
up €1,055 (+12.4%), from €8,480 to €9,535
- Financial charges -€828
down €828 (-17.4%), from €4,766 to €3,938
- Other operating charges +€797
up €797 (+101.5%), from €785 to €1,582
- Depreciation -€583
down €583 (-29.1%), from €2,001 to €1,418
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 | €112,766 | €97,146 | -€15,620 | -13.9% |
| Fixed assets | 21/28 | €5,393 | €9,438 | +€4,045 | +75.0% |
| Tangible fixed assets | 22/27 | €5,393 | €9,438 | +€4,045 | +75.0% |
| Plant, machinery and equipment | 23 | €2,456 | €2,022 | -€434 | -17.7% |
| Furniture and vehicles | 24 | €2,937 | €2,161 | -€776 | -26.4% |
| Other tangible fixed assets | 26 | - | €5,255 | +€5,255 | |
| Current assets | 29/58 | €107,373 | €87,709 | -€19,665 | -18.3% |
| Amounts receivable within one year | 40/41 | €36,230 | €35,834 | -€396 | -1.1% |
| Trade receivables | 40 | €29,645 | €34,848 | +€5,203 | +17.6% |
| Other amounts receivable | 41 | €6,585 | €986 | -€5,599 | -85.0% |
| Cash at bank and in hand | 54/58 | €42,334 | €28,225 | -€14,109 | -33.3% |
| Deferred charges and accrued income | 490/1 | €28,810 | €23,650 | -€5,160 | -17.9% |
| Total equity and liabilities | 10/49 | €112,766 | €97,146 | -€15,620 | -13.9% |
| Equity | 10/15 | €2,864 | €3,118 | +€254 | +8.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €864 | €1,118 | +€254 | +29.4% |
| Amounts payable | 17/49 | €109,902 | €94,028 | -€15,874 | -14.4% |
| Amounts payable within one year | 42/48 | €109,902 | €94,028 | -€15,874 | -14.4% |
| Trade debts | 44 | €3,441 | €10,987 | +€7,546 | +219.3% |
| Suppliers | 440/4 | €3,441 | €10,987 | +€7,546 | +219.3% |
| Taxes, remuneration and social security | 45 | €8,896 | €16,291 | +€7,395 | +83.1% |
| Taxes | 450/3 | €8,896 | €16,291 | +€7,395 | +83.1% |
| Other amounts payable | 47/48 | €97,565 | €66,751 | -€30,814 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,001 | €1,418 | -€583 | -29.1% |
| Other operating charges | 640/8 | €785 | €1,582 | +€797 | +101.5% |
| Gross operating margin | 9900 | €41,014 | €46,727 | +€5,713 | +13.9% |
| Operating profit (loss) | 9901 | €38,227 | €43,726 | +€5,499 | +14.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €4,766 | €3,938 | -€828 | -17.4% |
| Recurring financial charges | 65 | €4,766 | €3,938 | -€828 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €33,461 | €39,788 | +€6,327 | +18.9% |
| Income taxes | 67/77 | €8,480 | €9,535 | +€1,055 | +12.4% |
| Profit (loss) for the period | 9904 | €24,981 | €30,254 | +€5,273 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,981 | €30,254 | +€5,273 | +21.1% |
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.