Digihead: 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.
Digihead
Largest movements
- Receivables within one year +€15,141
up €15,141 (+43.2%), from €35,011 to €50,152
of which Other amounts receivable: +€22,641
- Cash -€4,438
down €4,438 (-89.8%), from €4,944 to €506
mainly Receivables within one year (-€15,141) and Stocks and contracts (-€3,188)
- Stocks and contracts +€3,188
up €3,188 (+341.9%), from €933 to €4,121
- Deferred charges and accrued income -€2,786
down €2,786 (-53.4%), from €5,216 to €2,430
- Tangible fixed assets +€1,246
up €1,246 (+66.9%), from €1,864 to €3,111
of which Furniture and vehicles: +€1,449
- Profit (loss) carried forward +€13,681
up €13,681 (+47.3%), from €28,951 to €42,632
- Trade debts -€749
down €749 (-26.5%), from €2,827 to €2,078
- Gross operating margin +€7,330
up €7,330 (+60.6%), from €12,105 to €19,435
- Financial charges +€1,039
up €1,039 (+346.0%), from €300 to €1,339
- Financial income +€1,025
up €1,025 (+22388.6%), from €5 to €1,030
- Taxes +€776
up €776 (+19.6%), from €3,967 to €4,744
- Depreciation +€226
up €226 (+139.1%), from €163 to €389
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 | €47,968 | €60,760 | +€12,792 | +26.7% |
| Fixed assets | 21/28 | €1,864 | €3,551 | +€1,686 | +90.5% |
| Tangible fixed assets | 22/27 | €1,864 | €3,111 | +€1,246 | +66.9% |
| Plant, machinery and equipment | 23 | €1,864 | €1,662 | -€203 | -10.9% |
| Furniture and vehicles | 24 | - | €1,449 | +€1,449 | |
| Financial fixed assets | 28 | - | €440 | +€440 | |
| Current assets | 29/58 | €46,103 | €57,209 | +€11,106 | +24.1% |
| Stocks and contracts in progress | 3 | €933 | €4,121 | +€3,188 | +341.9% |
| Stocks | 30/36 | €933 | €4,121 | +€3,188 | +341.9% |
| Amounts receivable within one year | 40/41 | €35,011 | €50,152 | +€15,141 | +43.2% |
| Trade receivables | 40 | €7,500 | - | -€7,500 | |
| Other amounts receivable | 41 | €27,511 | €50,152 | +€22,641 | +82.3% |
| Cash at bank and in hand | 54/58 | €4,944 | €506 | -€4,438 | -89.8% |
| Deferred charges and accrued income | 490/1 | €5,216 | €2,430 | -€2,786 | -53.4% |
| Total equity and liabilities | 10/49 | €47,968 | €60,760 | +€12,792 | +26.7% |
| Equity | 10/15 | €31,951 | €45,632 | +€13,681 | +42.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,951 | €42,632 | +€13,681 | +47.3% |
| Amounts payable | 17/49 | €16,017 | €15,128 | -€889 | -5.5% |
| Amounts payable within one year | 42/48 | €16,017 | €15,128 | -€889 | -5.5% |
| Trade debts | 44 | €2,827 | €2,078 | -€749 | -26.5% |
| Suppliers | 440/4 | €2,827 | €2,078 | -€749 | -26.5% |
| Taxes, remuneration and social security | 45 | €13,190 | €13,050 | -€140 | -1.1% |
| Taxes | 450/3 | €13,190 | €13,050 | -€140 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163 | €389 | +€226 | +139.1% |
| Other operating charges | 640/8 | €533 | €312 | -€221 | -41.5% |
| Gross operating margin | 9900 | €12,105 | €19,435 | +€7,330 | +60.6% |
| Operating profit (loss) | 9901 | €11,409 | €18,734 | +€7,325 | +64.2% |
| Financial income | 75/76B | €5 | €1,030 | +€1,025 | +22388.6% |
| Recurring financial income | 75 | €5 | €1,030 | +€1,025 | +22388.6% |
| Financial charges | 65/66B | €300 | €1,339 | +€1,039 | +346.0% |
| Recurring financial charges | 65 | €300 | €1,339 | +€1,039 | +346.0% |
| Profit (loss) for the period before taxes | 9903 | €11,113 | €18,424 | +€7,311 | +65.8% |
| Income taxes | 67/77 | €3,967 | €4,744 | +€776 | +19.6% |
| Profit (loss) for the period | 9904 | €7,146 | €13,681 | +€6,535 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,146 | €13,681 | +€6,535 | +91.5% |
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 9 October 2026 via checked.be.