DIGICUT: 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.
DIGICUT
Largest movements
- Cash -€4,223
down €4,223 (-95.6%), from €4,415 to €192
mainly Net result for the year (-€3,612) and Trade debts (-€1,608)
- Receivables within one year -€997
down €997 (-8.4%), from €11,873 to €10,876
of which Other amounts receivable: -€997
- Profit (loss) carried forward -€3,612
down €3,612 (-29.9%), from -€12,073 to -€15,685
- Trade debts -€1,608
down €1,608 (-39.0%), from €4,122 to €2,514
- Other operating charges -€707
down €707 (-82.5%), from €857 to €150
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 | €16,289 | €11,069 | -€5,220 | -32.0% |
| Current assets | 29/58 | €16,289 | €11,069 | -€5,220 | -32.0% |
| Amounts receivable within one year | 40/41 | €11,873 | €10,876 | -€997 | -8.4% |
| Trade receivables | 40 | €694 | €694 | = | 0.0% |
| Other amounts receivable | 41 | €11,179 | €10,182 | -€997 | -8.9% |
| Cash at bank and in hand | 54/58 | €4,415 | €192 | -€4,223 | -95.6% |
| Total equity and liabilities | 10/49 | €16,289 | €11,069 | -€5,220 | -32.0% |
| Equity | 10/15 | €12,167 | €8,555 | -€3,612 | -29.7% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Outside capital | 11 | €24,000 | €24,000 | = | 0.0% |
| Other | 1109/19 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €240 | €240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €240 | €240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €240 | €240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,073 | -€15,685 | -€3,612 | -29.9% |
| Amounts payable | 17/49 | €4,122 | €2,514 | -€1,608 | -39.0% |
| Amounts payable within one year | 42/48 | €4,122 | €2,514 | -€1,608 | -39.0% |
| Trade debts | 44 | €4,122 | €2,514 | -€1,608 | -39.0% |
| Suppliers | 440/4 | €4,122 | €2,514 | -€1,608 | -39.0% |
| Other operating charges | 640/8 | €857 | €150 | -€707 | -82.5% |
| Gross operating margin | 9900 | -€3,357 | -€3,372 | -€15 | -0.4% |
| Operating profit (loss) | 9901 | -€4,214 | -€3,522 | +€692 | +16.4% |
| Financial charges | 65/66B | €92 | €90 | -€2 | -2.6% |
| Recurring financial charges | 65 | €92 | €90 | -€2 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,306 | -€3,612 | +€694 | +16.1% |
| Profit (loss) for the period | 9904 | -€4,306 | -€3,612 | +€694 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,306 | -€3,612 | +€694 | +16.1% |
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 8 October 2026 via checked.be.