Digicamm: 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.
Digicamm
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash +€14,692
up €14,692 (+17.2%), from €85,197 to €99,889
mainly Current investments (+€100,000) and Net result for the year (+€9,531)
- Receivables within one year +€4,808
up €4,808 (+99.8%), from €4,820 to €9,628
of which Other amounts receivable: +€6,760
- Stocks and contracts -€2,715
down €2,715 (-16.9%), from €16,068 to €13,353
- Other debts -€107,505
no longer reported in 2025 (was €107,505)
- Reserves +€9,500
up €9,500 (+13.6%), from €70,000 to €79,500
- Trade debts +€6,126
up €6,126 (+85.8%), from €7,143 to €13,268
- Tax, wage and social debts +€5,188
up €5,188 (+73.4%), from €7,072 to €12,260
- Gross operating margin -€81,432
down €81,432 (-83.1%), from €98,026 to €16,593
- Turnover +€67,552
up €67,552 (+58.1%), from €116,204 to €183,756
- Purchases and services +€50,208
up €50,208 (+42.9%), from €116,954 to €167,162
- Taxes -€16,363
down €16,363 (-74.8%), from €21,874 to €5,511
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 | €215,437 | €130,727 | -€84,710 | -39.3% |
| Fixed assets | 21/28 | €9,353 | €7,857 | -€1,495 | -16.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €9,352 | €7,856 | -€1,495 | -16.0% |
| Furniture and vehicles | 24 | €353 | €71 | -€282 | -79.9% |
| Other tangible fixed assets | 26 | €8,999 | €7,786 | -€1,213 | -13.5% |
| Current assets | 29/58 | €206,085 | €122,870 | -€83,215 | -40.4% |
| Stocks and contracts in progress | 3 | €16,068 | €13,353 | -€2,715 | -16.9% |
| Stocks | 30/36 | €16,068 | €13,353 | -€2,715 | -16.9% |
| Amounts receivable within one year | 40/41 | €4,820 | €9,628 | +€4,808 | +99.8% |
| Trade receivables | 40 | €4,820 | €2,868 | -€1,952 | -40.5% |
| Other amounts receivable | 41 | - | €6,760 | +€6,760 | |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €85,197 | €99,889 | +€14,692 | +17.2% |
| Total equity and liabilities | 10/49 | €215,437 | €130,727 | -€84,710 | -39.3% |
| Equity | 10/15 | €93,718 | €103,249 | +€9,531 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,000 | €79,500 | +€9,500 | +13.6% |
| Distributable reserves | 133 | €70,000 | €79,500 | +€9,500 | +13.6% |
| Profit (loss) carried forward | 14 | €5,118 | €5,149 | +€31 | +0.6% |
| Amounts payable | 17/49 | €121,719 | €27,478 | -€94,241 | -77.4% |
| Amounts payable within one year | 42/48 | €121,719 | €25,528 | -€96,191 | -79.0% |
| Trade debts | 44 | €7,143 | €13,268 | +€6,126 | +85.8% |
| Suppliers | 440/4 | €7,143 | €13,268 | +€6,126 | +85.8% |
| Taxes, remuneration and social security | 45 | €7,072 | €12,260 | +€5,188 | +73.4% |
| Taxes | 450/3 | €7,072 | €12,260 | +€5,188 | +73.4% |
| Other amounts payable | 47/48 | €107,505 | - | -€107,505 | |
| Accrued charges and deferred income | 492/3 | - | €1,950 | +€1,950 | |
| Turnover | 70 | €116,204 | €183,756 | +€67,552 | +58.1% |
| Non-recurring operating income | 76A | €98,777 | - | -€98,777 | |
| Goods, raw materials, services and sundry goods | 60/61 | €116,954 | €167,162 | +€50,208 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,825 | €1,495 | -€330 | -18.1% |
| Other operating charges | 640/8 | €1,328 | €1,019 | -€310 | -23.3% |
| Gross operating margin | 9900 | €98,026 | €16,593 | -€81,432 | -83.1% |
| Operating profit (loss) | 9901 | €94,872 | €14,080 | -€80,793 | -85.2% |
| Financial income | 75/76B | €1,471 | €1,378 | -€93 | -6.3% |
| Recurring financial income | 75 | €1,471 | €1,378 | -€93 | -6.3% |
| Financial charges | 65/66B | €1,393 | €416 | -€977 | -70.1% |
| Recurring financial charges | 65 | €1,393 | €416 | -€977 | -70.1% |
| Profit (loss) for the period before taxes | 9903 | €94,950 | €15,042 | -€79,909 | -84.2% |
| Income taxes | 67/77 | €21,874 | €5,511 | -€16,363 | -74.8% |
| Profit (loss) for the period | 9904 | €73,076 | €9,531 | -€63,545 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,076 | €9,531 | -€63,545 | -87.0% |
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 15 October 2026 via checked.be.