DIGIBOSS: 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.
DIGIBOSS
Largest movements
- Receivables within one year +€109,196
up €109,196 (+73.2%), from €149,209 to €258,405
of which Other amounts receivable: +€106,311
- Tangible fixed assets -€15,801
down €15,801 (-5.1%), from €310,573 to €294,771
of which Land and buildings: -€22,055
- Reserves +€130,000
new in 2025: €130,000
- Profit (loss) carried forward -€56,841
down €56,841 (-97.1%), from €58,533 to €1,692
- Other debts +€15,222
up €15,222 (+40.4%), from €37,673 to €52,895
- Tax, wage and social debts +€14,585
up €14,585 (+423.0%), from €3,448 to €18,032
of which Taxes: +€12,850
- Debts after one year -€13,089
down €13,089 (-3.9%), from €334,855 to €321,766
- Gross operating margin +€78,579
up €78,579 (+101.2%), from €77,681 to €156,260
- Taxes +€19,101
up €19,101 (+302.7%), from €6,311 to €25,412
- Staff costs +€15,236
up €15,236 (+7032.4%), from €217 to €15,452
- Financial income +€3,787
new in 2025: €3,787
- Depreciation -€3,539
down €3,539 (-9.8%), from €36,208 to €32,668
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 | €474,547 | €566,196 | +€91,649 | +19.3% |
| Fixed assets | 21/28 | €313,443 | €296,071 | -€17,372 | -5.5% |
| Intangible fixed assets | 21 | €2,870 | €1,300 | -€1,571 | -54.7% |
| Tangible fixed assets | 22/27 | €310,573 | €294,771 | -€15,801 | -5.1% |
| Land and buildings | 22 | €284,050 | €261,995 | -€22,055 | -7.8% |
| Plant, machinery and equipment | 23 | €20,327 | €27,613 | +€7,287 | +35.8% |
| Furniture and vehicles | 24 | €6,196 | €5,163 | -€1,033 | -16.7% |
| Current assets | 29/58 | €161,104 | €270,125 | +€109,021 | +67.7% |
| Amounts receivable within one year | 40/41 | €149,209 | €258,405 | +€109,196 | +73.2% |
| Trade receivables | 40 | €3,909 | €6,794 | +€2,886 | +73.8% |
| Other amounts receivable | 41 | €145,301 | €251,611 | +€106,311 | +73.2% |
| Cash at bank and in hand | 54/58 | €11,194 | €10,496 | -€698 | -6.2% |
| Deferred charges and accrued income | 490/1 | €700 | €1,223 | +€523 | +74.7% |
| Total equity and liabilities | 10/49 | €474,547 | €566,196 | +€91,649 | +19.3% |
| Equity | 10/15 | €78,533 | €151,692 | +€73,159 | +93.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €130,000 | +€130,000 | |
| Distributable reserves | 133 | - | €130,000 | +€130,000 | |
| Profit (loss) carried forward | 14 | €58,533 | €1,692 | -€56,841 | -97.1% |
| Amounts payable | 17/49 | €396,014 | €414,504 | +€18,490 | +4.7% |
| Amounts payable after more than one year | 17 | €334,855 | €321,766 | -€13,089 | -3.9% |
| Financial debts | 170/4 | €334,855 | €321,766 | -€13,089 | -3.9% |
| Amounts payable within one year | 42/48 | €55,194 | €84,718 | +€29,524 | +53.5% |
| Current portion of amounts payable after more than one year | 42 | €13,992 | €13,089 | -€903 | -6.5% |
| Trade debts | 44 | €81 | €701 | +€621 | +768.8% |
| Suppliers | 440/4 | €81 | €701 | +€621 | +768.8% |
| Taxes, remuneration and social security | 45 | €3,448 | €18,032 | +€14,585 | +423.0% |
| Taxes | 450/3 | €3,448 | €16,298 | +€12,850 | +372.7% |
| Remuneration and social security | 454/9 | - | €1,735 | +€1,735 | |
| Other amounts payable | 47/48 | €37,673 | €52,895 | +€15,222 | +40.4% |
| Accrued charges and deferred income | 492/3 | €5,965 | €8,020 | +€2,055 | +34.5% |
| Remuneration, social security and pensions | 62 | €217 | €15,452 | +€15,236 | +7032.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,208 | €32,668 | -€3,539 | -9.8% |
| Other operating charges | 640/8 | €1,905 | €2,062 | +€158 | +8.3% |
| Gross operating margin | 9900 | €77,681 | €156,260 | +€78,579 | +101.2% |
| Operating profit (loss) | 9901 | €39,352 | €106,077 | +€66,725 | +169.6% |
| Financial income | 75/76B | - | €3,787 | +€3,787 | |
| Recurring financial income | 75 | - | €3,787 | +€3,787 | |
| Financial charges | 65/66B | €9,047 | €11,293 | +€2,246 | +24.8% |
| Recurring financial charges | 65 | €9,047 | €11,293 | +€2,246 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €30,305 | €98,571 | +€68,266 | +225.3% |
| Income taxes | 67/77 | €6,311 | €25,412 | +€19,101 | +302.7% |
| Profit (loss) for the period | 9904 | €23,994 | €73,159 | +€49,165 | +204.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,994 | €73,159 | +€49,165 | +204.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.