DIGICHAMBERS: 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.
DIGICHAMBERS
Largest movements
- Cash +€17,384
up €17,384 (+26.4%), from €65,921 to €83,305
mainly Depreciation (+€46,032) and Net result for the year (+€31,405)
- Intangible fixed assets +€9,374
up €9,374 (+10.6%), from €88,555 to €97,929
- Receivables within one year +€8,249
up €8,249 (+14.8%), from €55,597 to €63,845
of which Trade receivables: +€11,815
- Profit (loss) carried forward +€31,405
up €31,405 (+29.8%), from €105,443 to €136,848
- Gross operating margin -€1,216
down €1,216 (-1.4%), from €86,244 to €85,028
- Depreciation -€1,114
down €1,114 (-2.4%), from €47,146 to €46,032
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 | €672,190 | €713,484 | +€41,294 | +6.1% |
| Fixed assets | 21/28 | €88,555 | €97,929 | +€9,374 | +10.6% |
| Intangible fixed assets | 21 | €88,555 | €97,929 | +€9,374 | +10.6% |
| Current assets | 29/58 | €583,635 | €615,555 | +€31,919 | +5.5% |
| Amounts receivable within one year | 40/41 | €55,597 | €63,845 | +€8,249 | +14.8% |
| Trade receivables | 40 | €52,030 | €63,845 | +€11,815 | +22.7% |
| Other amounts receivable | 41 | €3,567 | - | -€3,567 | |
| Current investments | 50/53 | €454,110 | €456,887 | +€2,776 | +0.6% |
| Cash at bank and in hand | 54/58 | €65,921 | €83,305 | +€17,384 | +26.4% |
| Deferred charges and accrued income | 490/1 | €8,008 | €11,518 | +€3,510 | +43.8% |
| Total equity and liabilities | 10/49 | €672,190 | €713,484 | +€41,294 | +6.1% |
| Equity | 10/15 | €655,443 | €686,848 | +€31,405 | +4.8% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,443 | €136,848 | +€31,405 | +29.8% |
| Amounts payable | 17/49 | €16,748 | €26,636 | +€9,889 | +59.0% |
| Amounts payable within one year | 42/48 | €16,748 | €26,636 | +€9,889 | +59.0% |
| Trade debts | 44 | €12,178 | €17,061 | +€4,884 | +40.1% |
| Suppliers | 440/4 | €12,178 | €17,061 | +€4,884 | +40.1% |
| Taxes, remuneration and social security | 45 | €4,570 | €9,575 | +€5,005 | +109.5% |
| Taxes | 450/3 | €4,570 | €9,575 | +€5,005 | +109.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,146 | €46,032 | -€1,114 | -2.4% |
| Gross operating margin | 9900 | €86,244 | €85,028 | -€1,216 | -1.4% |
| Operating profit (loss) | 9901 | €39,098 | €38,996 | -€102 | -0.3% |
| Financial income | 75/76B | €2,922 | €2,882 | -€39 | -1.3% |
| Recurring financial income | 75 | €2,922 | €2,882 | -€39 | -1.3% |
| Financial charges | 65/66B | €134 | €537 | +€403 | +300.2% |
| Recurring financial charges | 65 | €134 | €537 | +€403 | +300.2% |
| Profit (loss) for the period before taxes | 9903 | €41,885 | €41,341 | -€544 | -1.3% |
| Income taxes | 67/77 | €9,877 | €9,936 | +€59 | +0.6% |
| Profit (loss) for the period | 9904 | €32,008 | €31,405 | -€603 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,008 | €31,405 | -€603 | -1.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.