DIGICALISM: 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.
DIGICALISM
Largest movements
- Cash +€7,630
up €7,630 (+11.5%), from €66,593 to €74,223
mainly Trade debts (+€5,265) and Net result for the year (+€4,774)
- Deferred charges and accrued income +€5,595
up €5,595 (+2,846%), from €197 to €5,791
- Tangible fixed assets -€2,114
down €2,114 (-34.6%), from €6,110 to €3,996
- Receivables within one year -€1,560
down €1,560 (-11.9%), from €13,110 to €11,550
of which Other amounts receivable: -€1,868
- Trade debts +€5,265
up €5,265 (+240%), from €2,190 to €7,455
- Profit (loss) carried forward +€4,774
up €4,774 (+6.6%), from €72,295 to €77,070
- Gross operating margin -€4,356
down €4,356 (-24.5%), from €17,761 to €13,405
- Depreciation +€837
up €837 (+25.8%), from €3,241 to €4,079
- Taxes -€399
down €399 (-11.0%), from €3,629 to €3,229
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 | €86,451 | €96,002 | +€9,551 | +11.0% |
| Fixed assets | 21/28 | €6,551 | €4,437 | -€2,114 | -32.3% |
| Tangible fixed assets | 22/27 | €6,110 | €3,996 | -€2,114 | -34.6% |
| Furniture and vehicles | 24 | €6,110 | €3,996 | -€2,114 | -34.6% |
| Financial fixed assets | 28 | €441 | €441 | = | 0.0% |
| Current assets | 29/58 | €79,900 | €91,565 | +€11,665 | +14.6% |
| Amounts receivable within one year | 40/41 | €13,110 | €11,550 | -€1,560 | -11.9% |
| Trade receivables | 40 | €11,242 | €11,550 | +€308 | +2.7% |
| Other amounts receivable | 41 | €1,868 | - | -€1,868 | |
| Cash at bank and in hand | 54/58 | €66,593 | €74,223 | +€7,630 | +11.5% |
| Deferred charges and accrued income | 490/1 | €197 | €5,791 | +€5,595 | +2,846% |
| Total equity and liabilities | 10/49 | €86,451 | €96,002 | +€9,551 | +11.0% |
| Equity | 10/15 | €80,355 | €85,130 | +€4,774 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,295 | €77,070 | +€4,774 | +6.6% |
| Amounts payable | 17/49 | €6,096 | €10,873 | +€4,777 | +78.4% |
| Amounts payable within one year | 42/48 | €6,096 | €10,873 | +€4,777 | +78.4% |
| Trade debts | 44 | €2,190 | €7,455 | +€5,265 | +240% |
| Suppliers | 440/4 | €2,190 | €7,455 | +€5,265 | +240% |
| Taxes, remuneration and social security | 45 | €3,905 | €3,273 | -€632 | -16.2% |
| Taxes | 450/3 | €3,905 | €3,273 | -€632 | -16.2% |
| Other amounts payable | 47/48 | - | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,241 | €4,079 | +€837 | +25.8% |
| Other operating charges | 640/8 | €574 | €547 | -€27 | -4.7% |
| Gross operating margin | 9900 | €17,761 | €13,405 | -€4,356 | -24.5% |
| Operating profit (loss) | 9901 | €13,946 | €8,780 | -€5,167 | -37.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €712 | €776 | +€64 | +9.0% |
| Recurring financial charges | 65 | €712 | €776 | +€64 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €13,234 | €8,004 | -€5,231 | -39.5% |
| Income taxes | 67/77 | €3,629 | €3,229 | -€399 | -11.0% |
| Profit (loss) for the period | 9904 | €9,606 | €4,774 | -€4,831 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,606 | €4,774 | -€4,831 | -50.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.