Digilaw: 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.
Digilaw
Largest movements
- Receivables within one year -€53,759
down €53,759 (-33.9%), from €158,756 to €104,996
of which Other amounts receivable: -€67,540
- Cash +€8,603
up €8,603 (+373.7%), from €2,302 to €10,905
mainly Receivables within one year (+€53,759) and Net result for the year (+€10,915)
- Tangible fixed assets -€2,481
down €2,481 (-25.0%), from €9,909 to €7,428
- Trade debts -€58,212
down €58,212 (-97.0%), from €59,998 to €1,786
- Profit (loss) carried forward +€10,915
up €10,915 (+11.1%), from €98,116 to €109,030
- Gross operating margin +€21,323
up €21,323, from -€10,188 to €11,136
- Taxes +€2,677
up €2,677, from -€463 to €2,214
- Financial income -€2,367
down €2,367 (-27.3%), from €8,667 to €6,301
- Financial charges +€1,051
up €1,051 (+279.9%), from €376 to €1,427
- Depreciation -€687
down €687 (-21.7%), from €3,167 to €2,481
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 | €170,966 | €123,329 | -€47,637 | -27.9% |
| Fixed assets | 21/28 | €9,909 | €7,428 | -€2,481 | -25.0% |
| Tangible fixed assets | 22/27 | €9,909 | €7,428 | -€2,481 | -25.0% |
| Plant, machinery and equipment | 23 | €9,909 | €7,428 | -€2,481 | -25.0% |
| Current assets | 29/58 | €161,058 | €115,901 | -€45,156 | -28.0% |
| Amounts receivable within one year | 40/41 | €158,756 | €104,996 | -€53,759 | -33.9% |
| Trade receivables | 40 | €2,969 | €16,750 | +€13,781 | +464.2% |
| Other amounts receivable | 41 | €155,787 | €88,247 | -€67,540 | -43.4% |
| Cash at bank and in hand | 54/58 | €2,302 | €10,905 | +€8,603 | +373.7% |
| Total equity and liabilities | 10/49 | €170,966 | €123,329 | -€47,637 | -27.9% |
| Equity | 10/15 | €104,696 | €115,611 | +€10,915 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €380 | €380 | = | 0.0% |
| Non-distributable reserves | 130/1 | €380 | €380 | = | 0.0% |
| Reserves not available under the articles | 1311 | €380 | €380 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,116 | €109,030 | +€10,915 | +11.1% |
| Amounts payable | 17/49 | €66,270 | €7,719 | -€58,552 | -88.4% |
| Amounts payable within one year | 42/48 | €66,270 | €7,719 | -€58,552 | -88.4% |
| Trade debts | 44 | €59,998 | €1,786 | -€58,212 | -97.0% |
| Suppliers | 440/4 | €59,998 | €1,786 | -€58,212 | -97.0% |
| Taxes, remuneration and social security | 45 | €6,272 | €5,932 | -€340 | -5.4% |
| Taxes | 450/3 | €6,272 | €5,932 | -€340 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,167 | €2,481 | -€687 | -21.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€10,188 | €11,136 | +€21,323 | |
| Operating profit (loss) | 9901 | -€13,742 | €8,255 | +€21,998 | |
| Financial income | 75/76B | €8,667 | €6,301 | -€2,367 | -27.3% |
| Recurring financial income | 75 | €8,667 | €6,301 | -€2,367 | -27.3% |
| Financial charges | 65/66B | €376 | €1,427 | +€1,051 | +279.9% |
| Recurring financial charges | 65 | €376 | €1,427 | +€1,051 | +279.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,450 | €13,129 | +€18,580 | |
| Income taxes | 67/77 | -€463 | €2,214 | +€2,677 | |
| Profit (loss) for the period | 9904 | -€4,988 | €10,915 | +€15,903 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,988 | €10,915 | +€15,903 |
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 2 October 2026 via checked.be.