DIGICOMMERCE BENELUX: 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.
DIGICOMMERCE BENELUX
Largest movements
- Cash +€69,538
up €69,538 (+28.1%), from €247,773 to €317,311
mainly Depreciation (+€199,931) and Net result for the year (+€35,405)
- Intangible fixed assets -€34,841
down €34,841 (-27.1%), from €128,341 to €93,500
- Debts after one year -€38,488
down €38,488 (-46.2%), from €83,273 to €44,784
- Profit (loss) carried forward +€35,405
up €35,405 (+17.3%), from €204,254 to €239,659
- Tax, wage and social debts +€16,842
up €16,842 (+64.9%), from €25,955 to €42,798
of which Taxes: +€11,681
- Trade debts +€14,131
up €14,131 (+7.5%), from €188,476 to €202,607
- Gross operating margin -€91,265
down €91,265 (-12.5%), from €728,322 to €637,057
- Staff costs -€78,614
down €78,614 (-21.2%), from €370,128 to €291,514
- Depreciation -€41,813
down €41,813 (-17.3%), from €241,744 to €199,931
- Taxes +€26,072
up €26,072 (+465%), from €5,609 to €31,681
- Write-downs +€8,832
up €8,832 (+18.4%), from €48,039 to €56,871
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 | €797,572 | €832,916 | +€35,344 | +4.4% |
| Fixed assets | 21/28 | €384,298 | €355,574 | -€28,724 | -7.5% |
| Intangible fixed assets | 21 | €128,341 | €93,500 | -€34,841 | -27.1% |
| Tangible fixed assets | 22/27 | €255,957 | €262,075 | +€6,118 | +2.4% |
| Furniture and vehicles | 24 | €11,618 | - | -€11,618 | |
| Other tangible fixed assets | 26 | €244,339 | €262,075 | +€17,735 | +7.3% |
| Current assets | 29/58 | €413,274 | €477,341 | +€64,067 | +15.5% |
| Amounts receivable after more than one year | 29 | €12,819 | €12,819 | = | 0.0% |
| Other amounts receivable | 291 | €12,819 | €12,819 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €152,682 | €147,212 | -€5,470 | -3.6% |
| Trade receivables | 40 | €122,458 | €129,384 | +€6,926 | +5.7% |
| Other amounts receivable | 41 | €30,224 | €17,828 | -€12,396 | -41.0% |
| Cash at bank and in hand | 54/58 | €247,773 | €317,311 | +€69,538 | +28.1% |
| Total equity and liabilities | 10/49 | €797,572 | €832,916 | +€35,344 | +4.4% |
| Equity | 10/15 | €304,254 | €339,659 | +€35,405 | +11.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €204,254 | €239,659 | +€35,405 | +17.3% |
| Amounts payable | 17/49 | €493,318 | €493,256 | -€62 | 0.0% |
| Amounts payable after more than one year | 17 | €83,273 | €44,784 | -€38,488 | -46.2% |
| Financial debts | 170/4 | €83,273 | €44,784 | -€38,488 | -46.2% |
| Amounts payable within one year | 42/48 | €410,045 | €448,472 | +€38,427 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €77,753 | €81,628 | +€3,875 | +5.0% |
| Financial debts | 43 | €117,700 | €121,278 | +€3,578 | +3.0% |
| Credit institutions | 430/8 | €117,700 | €121,278 | +€3,578 | +3.0% |
| Trade debts | 44 | €188,476 | €202,607 | +€14,131 | +7.5% |
| Suppliers | 440/4 | €188,476 | €202,607 | +€14,131 | +7.5% |
| Taxes, remuneration and social security | 45 | €25,955 | €42,798 | +€16,842 | +64.9% |
| Taxes | 450/3 | - | €11,681 | +€11,681 | |
| Remuneration and social security | 454/9 | €25,955 | €31,116 | +€5,161 | +19.9% |
| Other amounts payable | 47/48 | €161 | €161 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €370,128 | €291,514 | -€78,614 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241,744 | €199,931 | -€41,813 | -17.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €48,039 | €56,871 | +€8,832 | +18.4% |
| Other operating charges | 640/8 | €7,461 | €1,728 | -€5,733 | -76.8% |
| Non-recurring operating charges | 66A | €13,910 | €6,948 | -€6,962 | -50.1% |
| Gross operating margin | 9900 | €728,322 | €637,057 | -€91,265 | -12.5% |
| Operating profit (loss) | 9901 | €47,039 | €80,065 | +€33,025 | +70.2% |
| Financial income | 75/76B | €700 | €166 | -€534 | -76.3% |
| Recurring financial income | 75 | €700 | €166 | -€534 | -76.3% |
| Financial charges | 65/66B | €21,804 | €13,144 | -€8,660 | -39.7% |
| Recurring financial charges | 65 | €21,804 | €13,144 | -€8,660 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €25,936 | €67,087 | +€41,151 | +159% |
| Income taxes | 67/77 | €5,609 | €31,681 | +€26,072 | +465% |
| Profit (loss) for the period | 9904 | €20,327 | €35,405 | +€15,079 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,327 | €35,405 | +€15,079 | +74.2% |
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 19 October 2026 via checked.be.