DIGI2LAB: 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.
DIGI2LAB
Largest movements
- Cash +€22,411
up €22,411 (+188%), from €11,906 to €34,317
mainly Net result for the year (+€28,114) and Tax, wage and social debts (+€9,866)
- Receivables after one year +€18,848
new in 2025: €18,848
- Receivables within one year -€850
down €850 (-100%), from €850 to €0
- Tangible fixed assets -€836
down €836 (-14.8%), from €5,666 to €4,830
- Profit (loss) carried forward +€28,114
up €28,114 (+1,821%), from €1,544 to €29,658
- Tax, wage and social debts +€9,866
up €9,866 (+271%), from €3,645 to €13,511
- Trade debts +€1,811
up €1,811 (+294%), from €616 to €2,427
- Gross operating margin +€20,134
up €20,134 (+101%), from €19,848 to €39,982
- Taxes +€6,220
up €6,220 (+171%), from €3,645 to €9,866
- Depreciation -€2,508
down €2,508 (-75.0%), from €3,344 to €836
- Financial charges -€484
down €484 (-79.5%), from €609 to €125
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 | €18,656 | €57,995 | +€39,339 | +211% |
| Fixed assets | 21/28 | €5,900 | €4,830 | -€1,071 | -18.1% |
| Tangible fixed assets | 22/27 | €5,666 | €4,830 | -€836 | -14.8% |
| Furniture and vehicles | 24 | €5,666 | €4,830 | -€836 | -14.8% |
| Financial fixed assets | 28 | €235 | €0 | -€235 | -100% |
| Current assets | 29/58 | €12,756 | €53,166 | +€40,410 | +317% |
| Amounts receivable after more than one year | 29 | - | €18,848 | +€18,848 | |
| Trade receivables | 290 | - | €18,848 | +€18,848 | |
| Amounts receivable within one year | 40/41 | €850 | €0 | -€850 | -100% |
| Trade receivables | 40 | €850 | €0 | -€850 | -100% |
| Cash at bank and in hand | 54/58 | €11,906 | €34,317 | +€22,411 | +188% |
| Total equity and liabilities | 10/49 | €18,656 | €57,995 | +€39,339 | +211% |
| Equity | 10/15 | €13,944 | €42,058 | +€28,114 | +202% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,544 | €29,658 | +€28,114 | +1,821% |
| Amounts payable | 17/49 | €4,712 | €15,938 | +€11,225 | +238% |
| Amounts payable within one year | 42/48 | €4,712 | €15,938 | +€11,225 | +238% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €616 | €2,427 | +€1,811 | +294% |
| Suppliers | 440/4 | €616 | €2,427 | +€1,811 | +294% |
| Taxes, remuneration and social security | 45 | €3,645 | €13,511 | +€9,866 | +271% |
| Taxes | 450/3 | €3,645 | €13,511 | +€9,866 | +271% |
| Other amounts payable | 47/48 | €451 | €0 | -€451 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €64 | +€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,344 | €836 | -€2,508 | -75.0% |
| Other operating charges | 640/8 | €771 | €978 | +€207 | +26.9% |
| Gross operating margin | 9900 | €19,848 | €39,982 | +€20,134 | +101% |
| Operating profit (loss) | 9901 | €15,734 | €38,104 | +€22,370 | +142% |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €609 | €125 | -€484 | -79.5% |
| Recurring financial charges | 65 | €609 | €125 | -€484 | -79.5% |
| Profit (loss) for the period before taxes | 9903 | €15,134 | €37,979 | +€22,845 | +151% |
| Income taxes | 67/77 | €3,645 | €9,866 | +€6,220 | +171% |
| Profit (loss) for the period | 9904 | €11,489 | €28,114 | +€16,625 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €11,489 | €28,114 | +€16,625 | +145% |
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 14 October 2026 via checked.be.