DIGI-LAB: 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.
DIGI-LAB
Largest movements
- Intangible fixed assets +€228,813
up €228,813 (+502.9%), from €45,502 to €274,315
- Financial fixed assets +€201,250
up €201,250 (+121045.4%), from €166 to €201,416
- Receivables within one year +€44,495
up €44,495, from €0 to €44,495
of which Other amounts receivable: +€41,784
- Cash +€15,168
up €15,168 (+543.2%), from €2,792 to €17,961
mainly Other debts (+€401,833) and Debts after one year (+€139,791)
- Other debts +€401,833
up €401,833 (+1000.4%), from €40,167 to €442,000
- Debts after one year +€139,791
new in 2025: €139,791
- Profit (loss) carried forward -€124,514
down €124,514, from €9,246 to -€115,269
- Trade debts +€37,504
up €37,504 (+837.9%), from €4,476 to €41,980
- Current portion of long-term debt +€20,209
new in 2025: €20,209
- Staff costs +€71,471
up €71,471 (+103.0%), from €69,377 to €140,848
- Gross operating margin -€32,111
down €32,111 (-45.0%), from €71,376 to €39,266
- Depreciation +€9,142
up €9,142 (+70.4%), from €12,979 to €22,121
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 | €63,800 | €549,447 | +€485,647 | +761.2% |
| Fixed assets | 21/28 | €60,628 | €486,614 | +€425,986 | +702.6% |
| Intangible fixed assets | 21 | €45,502 | €274,315 | +€228,813 | +502.9% |
| Tangible fixed assets | 22/27 | €14,959 | €10,882 | -€4,077 | -27.3% |
| Plant, machinery and equipment | 23 | €1,195 | €1,067 | -€128 | -10.7% |
| Furniture and vehicles | 24 | €13,765 | €9,815 | -€3,949 | -28.7% |
| Financial fixed assets | 28 | €166 | €201,416 | +€201,250 | +121045.4% |
| Current assets | 29/58 | €3,172 | €62,834 | +€59,661 | +1880.8% |
| Amounts receivable within one year | 40/41 | €0 | €44,495 | +€44,495 | |
| Trade receivables | 40 | €0 | €2,712 | +€2,712 | |
| Other amounts receivable | 41 | €0 | €41,784 | +€41,784 | |
| Cash at bank and in hand | 54/58 | €2,792 | €17,961 | +€15,168 | +543.2% |
| Deferred charges and accrued income | 490/1 | €380 | €378 | -€2 | -0.6% |
| Total equity and liabilities | 10/49 | €63,800 | €549,447 | +€485,647 | +761.2% |
| Equity | 10/15 | €11,746 | -€112,769 | -€124,514 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,246 | -€115,269 | -€124,514 | |
| Amounts payable | 17/49 | €52,054 | €662,216 | +€610,162 | +1172.2% |
| Amounts payable after more than one year | 17 | - | €139,791 | +€139,791 | |
| Financial debts | 170/4 | - | €139,791 | +€139,791 | |
| Amounts payable within one year | 42/48 | €51,234 | €520,745 | +€469,510 | +916.4% |
| Current portion of amounts payable after more than one year | 42 | - | €20,209 | +€20,209 | |
| Trade debts | 44 | €4,476 | €41,980 | +€37,504 | +837.9% |
| Suppliers | 440/4 | €4,476 | €41,980 | +€37,504 | +837.9% |
| Advances received on contracts in progress | 46 | €480 | €0 | -€480 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,111 | €16,556 | +€10,445 | +170.9% |
| Taxes | 450/3 | €0 | €2,918 | +€2,918 | |
| Remuneration and social security | 454/9 | €6,111 | €13,638 | +€7,527 | +123.2% |
| Other amounts payable | 47/48 | €40,167 | €442,000 | +€401,833 | +1000.4% |
| Accrued charges and deferred income | 492/3 | €820 | €1,680 | +€860 | +104.9% |
| Remuneration, social security and pensions | 62 | €69,377 | €140,848 | +€71,471 | +103.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,979 | €22,121 | +€9,142 | +70.4% |
| Other operating charges | 640/8 | €419 | €380 | -€39 | -9.3% |
| Gross operating margin | 9900 | €71,376 | €39,266 | -€32,111 | -45.0% |
| Operating profit (loss) | 9901 | -€11,399 | -€124,084 | -€112,685 | -988.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €186 | €430 | +€245 | +131.9% |
| Recurring financial charges | 65 | €186 | €430 | +€245 | +131.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,585 | -€124,514 | -€112,929 | -974.8% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | -€11,585 | -€124,514 | -€112,929 | -974.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,585 | -€124,514 | -€112,929 | -974.8% |
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 6 October 2026 via checked.be.