DIGICOMPTA: 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.
DIGICOMPTA
Largest movements
- Cash +€102,642
up €102,642 (+86.1%), from €119,266 to €221,908
mainly Other debts (+€150,000) and Net result for the year (+€90,868)
- Intangible fixed assets -€29,007
no longer reported in 2025 (was €29,007)
- Receivables within one year +€13,256
up €13,256 (+116.7%), from €11,363 to €24,619
- Tangible fixed assets +€5,599
up €5,599 (+99.7%), from €5,613 to €11,212
of which Furniture and vehicles: +€5,949
- Other debts +€150,000
new in 2025: €150,000
- Profit (loss) carried forward -€59,132
down €59,132 (-40.0%), from €147,727 to €88,595
- Gross operating margin +€53,102
up €53,102 (+70.6%), from €75,172 to €128,274
- Taxes +€19,112
up €19,112 (+141.4%), from €13,513 to €32,626
- Staff costs -€13,625
down €13,625 (-96.1%), from €14,185 to €560
- Depreciation -€5,464
down €5,464 (-64.7%), from €8,442 to €2,978
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 | €165,249 | €257,739 | +€92,489 | +56.0% |
| Fixed assets | 21/28 | €34,620 | €11,212 | -€23,408 | -67.6% |
| Intangible fixed assets | 21 | €29,007 | - | -€29,007 | |
| Tangible fixed assets | 22/27 | €5,613 | €11,212 | +€5,599 | +99.7% |
| Plant, machinery and equipment | 23 | €1,050 | €700 | -€350 | -33.3% |
| Furniture and vehicles | 24 | €4,564 | €10,512 | +€5,949 | +130.3% |
| Current assets | 29/58 | €130,629 | €246,527 | +€115,898 | +88.7% |
| Amounts receivable within one year | 40/41 | €11,363 | €24,619 | +€13,256 | +116.7% |
| Trade receivables | 40 | €11,363 | €24,619 | +€13,256 | +116.7% |
| Cash at bank and in hand | 54/58 | €119,266 | €221,908 | +€102,642 | +86.1% |
| Total equity and liabilities | 10/49 | €165,249 | €257,739 | +€92,489 | +56.0% |
| Equity | 10/15 | €150,227 | €91,095 | -€59,132 | -39.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,727 | €88,595 | -€59,132 | -40.0% |
| Amounts payable | 17/49 | €15,022 | €166,644 | +€151,622 | +1009.3% |
| Amounts payable within one year | 42/48 | €15,022 | €166,644 | +€151,622 | +1009.3% |
| Trade debts | 44 | €3,444 | €4,932 | +€1,488 | +43.2% |
| Suppliers | 440/4 | €3,444 | €4,932 | +€1,488 | +43.2% |
| Taxes, remuneration and social security | 45 | €11,579 | €11,712 | +€134 | +1.2% |
| Taxes | 450/3 | €11,579 | €11,712 | +€134 | +1.2% |
| Other amounts payable | 47/48 | - | €150,000 | +€150,000 | |
| Non-recurring operating income | 76A | - | €59,827 | +€59,827 | |
| Remuneration, social security and pensions | 62 | €14,185 | €560 | -€13,625 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,442 | €2,978 | -€5,464 | -64.7% |
| Other operating charges | 640/8 | €1,078 | €1,178 | +€100 | +9.3% |
| Gross operating margin | 9900 | €75,172 | €128,274 | +€53,102 | +70.6% |
| Operating profit (loss) | 9901 | €51,467 | €123,558 | +€72,091 | +140.1% |
| Financial income | 75/76B | €304 | €339 | +€35 | +11.4% |
| Recurring financial income | 75 | €304 | €339 | +€35 | +11.4% |
| Financial charges | 65/66B | €402 | €404 | +€2 | +0.5% |
| Recurring financial charges | 65 | €402 | €404 | +€2 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €51,370 | €123,493 | +€72,124 | +140.4% |
| Income taxes | 67/77 | €13,513 | €32,626 | +€19,112 | +141.4% |
| Profit (loss) for the period | 9904 | €37,856 | €90,868 | +€53,011 | +140.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,856 | €90,868 | +€53,011 | +140.0% |
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 11 October 2026 via checked.be.