DIGI JOURNEY: 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.
DIGI JOURNEY
Largest movements
- Cash +€146,923
up €146,923 (+133%), from €110,312 to €257,236
mainly Net result for the year (+€106,327) and Tax, wage and social debts (+€28,862)
- Receivables within one year -€7,232
down €7,232 (-14.7%), from €49,344 to €42,112
- Tangible fixed assets -€3,893
down €3,893 (-19.9%), from €19,569 to €15,676
of which Other tangible fixed assets: -€2,725
- Reserves +€106,327
new in 2025: €106,327
- Tax, wage and social debts +€28,862
up €28,862 (+86.2%), from €33,489 to €62,351
of which Taxes: +€28,862
- Gross operating margin -€22,203
down €22,203 (-12.4%), from €179,585 to €157,382
- Taxes +€3,485
up €3,485 (+8.7%), from €40,000 to €43,485
- Financial charges +€2,804
new in 2025: €2,804
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.
Derived cash bridge
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 | €180,196 | €316,208 | +€136,012 | +75.5% |
| Fixed assets | 21/28 | €19,569 | €15,676 | -€3,893 | -19.9% |
| Tangible fixed assets | 22/27 | €19,569 | €15,676 | -€3,893 | -19.9% |
| Furniture and vehicles | 24 | €7,678 | €6,510 | -€1,168 | -15.2% |
| Other tangible fixed assets | 26 | €11,892 | €9,167 | -€2,725 | -22.9% |
| Current assets | 29/58 | €160,627 | €300,532 | +€139,905 | +87.1% |
| Amounts receivable within one year | 40/41 | €49,344 | €42,112 | -€7,232 | -14.7% |
| Trade receivables | 40 | €49,344 | €42,112 | -€7,232 | -14.7% |
| Cash at bank and in hand | 54/58 | €110,312 | €257,236 | +€146,923 | +133% |
| Deferred charges and accrued income | 490/1 | €971 | €1,184 | +€214 | +22.0% |
| Total equity and liabilities | 10/49 | €180,196 | €316,208 | +€136,012 | +75.5% |
| Equity | 10/15 | €141,126 | €247,453 | +€106,327 | +75.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €106,327 | +€106,327 | |
| Distributable reserves | 133 | - | €106,327 | +€106,327 | |
| Profit (loss) carried forward | 14 | €136,126 | €136,126 | = | 0.0% |
| Amounts payable | 17/49 | €39,070 | €68,755 | +€29,685 | +76.0% |
| Amounts payable within one year | 42/48 | €39,070 | €68,755 | +€29,685 | +76.0% |
| Trade debts | 44 | €3,581 | €4,857 | +€1,275 | +35.6% |
| Suppliers | 440/4 | €3,581 | €4,857 | +€1,275 | +35.6% |
| Taxes, remuneration and social security | 45 | €33,489 | €62,351 | +€28,862 | +86.2% |
| Taxes | 450/3 | €30,789 | €59,651 | +€28,862 | +93.7% |
| Remuneration and social security | 454/9 | €2,700 | €2,700 | = | 0.0% |
| Other amounts payable | 47/48 | €2,000 | €1,547 | -€453 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,300 | €4,707 | +€1,407 | +42.6% |
| Other operating charges | 640/8 | €159 | €59 | -€100 | -62.8% |
| Gross operating margin | 9900 | €179,585 | €157,382 | -€22,203 | -12.4% |
| Operating profit (loss) | 9901 | €176,126 | €152,616 | -€23,510 | -13.3% |
| Financial charges | 65/66B | - | €2,804 | +€2,804 | |
| Recurring financial charges | 65 | - | €2,804 | +€2,804 | |
| Profit (loss) for the period before taxes | 9903 | €176,126 | €149,812 | -€26,314 | -14.9% |
| Income taxes | 67/77 | €40,000 | €43,485 | +€3,485 | +8.7% |
| Profit (loss) for the period | 9904 | €136,126 | €106,327 | -€29,799 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €136,126 | €106,327 | -€29,799 | -21.9% |
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 30 October 2026 via checked.be.