DIGI-QUEST: 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-QUEST
Largest movements
- Receivables within one year +€64,347
up €64,347 (+596.8%), from €10,782 to €75,129
of which Other amounts receivable: +€49,991
- Cash -€39,484
down €39,484 (-68.5%), from €57,637 to €18,154
mainly Receivables within one year (-€64,347) and Deferred charges and accrued income (-€7,240)
- Deferred charges and accrued income +€7,240
up €7,240 (+5927.3%), from €122 to €7,362
- Tangible fixed assets +€4,113
up €4,113 (+105.8%), from €3,889 to €8,001
of which Land and buildings: +€2,813
- Profit (loss) carried forward +€32,070
up €32,070 (+66.2%), from €48,465 to €80,535
- Tax, wage and social debts +€8,293
up €8,293 (+50.9%), from €16,287 to €24,579
- Other debts -€1,797
down €1,797 (-68.3%), from €2,630 to €833
- Accrued charges and deferred income -€1,714
no longer reported in 2025 (was €1,714)
- Current portion of long-term debt -€1,179
no longer reported in 2025 (was €1,179)
- Gross operating margin +€5,135
up €5,135 (+12.5%), from €41,153 to €46,287
- Taxes -€2,130
down €2,130 (-16.6%), from €12,802 to €10,672
- Financial charges +€1,623
up €1,623 (+889.6%), from €182 to €1,805
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 | €72,430 | €108,646 | +€36,215 | +50.0% |
| Fixed assets | 21/28 | €3,889 | €8,001 | +€4,113 | +105.8% |
| Tangible fixed assets | 22/27 | €3,889 | €8,001 | +€4,113 | +105.8% |
| Land and buildings | 22 | - | €2,813 | +€2,813 | |
| Furniture and vehicles | 24 | €3,889 | €5,189 | +€1,300 | +33.4% |
| Current assets | 29/58 | €68,542 | €100,644 | +€32,102 | +46.8% |
| Amounts receivable within one year | 40/41 | €10,782 | €75,129 | +€64,347 | +596.8% |
| Trade receivables | 40 | €10,782 | €25,138 | +€14,355 | +133.1% |
| Other amounts receivable | 41 | - | €49,991 | +€49,991 | |
| Cash at bank and in hand | 54/58 | €57,637 | €18,154 | -€39,484 | -68.5% |
| Deferred charges and accrued income | 490/1 | €122 | €7,362 | +€7,240 | +5927.3% |
| Total equity and liabilities | 10/49 | €72,430 | €108,646 | +€36,215 | +50.0% |
| Equity | 10/15 | €50,065 | €82,135 | +€32,070 | +64.1% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Capital | 10 | €1,600 | - | -€1,600 | |
| Issued capital | 100 | €1,600 | - | -€1,600 | |
| Profit (loss) carried forward | 14 | €48,465 | €80,535 | +€32,070 | +66.2% |
| Amounts payable | 17/49 | €22,365 | €26,511 | +€4,146 | +18.5% |
| Amounts payable within one year | 42/48 | €20,651 | €26,511 | +€5,860 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €1,179 | - | -€1,179 | |
| Trade debts | 44 | €555 | €1,098 | +€543 | +97.9% |
| Suppliers | 440/4 | €555 | €1,098 | +€543 | +97.9% |
| Taxes, remuneration and social security | 45 | €16,287 | €24,579 | +€8,293 | +50.9% |
| Taxes | 450/3 | €16,287 | €24,579 | +€8,293 | +50.9% |
| Other amounts payable | 47/48 | €2,630 | €833 | -€1,797 | -68.3% |
| Accrued charges and deferred income | 492/3 | €1,714 | - | -€1,714 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,102 | €1,340 | +€238 | +21.6% |
| Other operating charges | 640/8 | €17 | €210 | +€194 | +1157.7% |
| Gross operating margin | 9900 | €41,153 | €46,287 | +€5,135 | +12.5% |
| Operating profit (loss) | 9901 | €40,034 | €44,737 | +€4,703 | +11.7% |
| Financial income | 75/76B | €348 | €643 | +€296 | +85.2% |
| Recurring financial income | 75 | €348 | €643 | +€296 | +85.2% |
| Non-recurring financial income | 76B | €348 | - | -€348 | |
| Financial charges | 65/66B | €182 | €1,805 | +€1,623 | +889.6% |
| Recurring financial charges | 65 | €182 | €1,805 | +€1,623 | +889.6% |
| Profit (loss) for the period before taxes | 9903 | €40,199 | €43,575 | +€3,376 | +8.4% |
| Income taxes | 67/77 | €12,802 | €10,672 | -€2,130 | -16.6% |
| Profit (loss) for the period | 9904 | €27,397 | €32,903 | +€5,506 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,397 | €32,903 | +€5,506 | +20.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.