DIGILEAPS: 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.
DIGILEAPS
Largest movements
- Receivables within one year +€32,001
up €32,001 (+93.6%), from €34,194 to €66,194
of which Other amounts receivable: +€17,500
- Cash +€6,056
up €6,056 (+19.9%), from €30,496 to €36,552
mainly Net result for the year (+€58,260) and Depreciation (+€15,334)
- Tangible fixed assets -€5,906
down €5,906 (-16.2%), from €36,472 to €30,565
of which Plant, machinery and equipment: -€4,105
- Deferred charges and accrued income +€4,424
up €4,424 (+83.7%), from €5,286 to €9,710
- Reserves +€18,260
up €18,260 (+26.6%), from €68,561 to €86,821
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts +€9,626
up €9,626 (+106%), from €9,059 to €18,684
- Advances received +€4,653
up €4,653 (+541%), from €860 to €5,513
- Other debts -€3,448
down €3,448 (-49.0%), from €7,030 to €3,582
- Gross operating margin +€35,292
up €35,292 (+56.9%), from €61,987 to €97,279
- Taxes +€9,855
up €9,855 (+82.0%), from €12,015 to €21,869
- Depreciation -€3,852
down €3,852 (-20.1%), from €19,185 to €15,334
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 | €106,448 | €143,022 | +€36,575 | +34.4% |
| Fixed assets | 21/28 | €36,472 | €30,565 | -€5,906 | -16.2% |
| Tangible fixed assets | 22/27 | €36,472 | €30,565 | -€5,906 | -16.2% |
| Land and buildings | 22 | €9,036 | €5,790 | -€3,246 | -35.9% |
| Plant, machinery and equipment | 23 | €14,692 | €10,587 | -€4,105 | -27.9% |
| Furniture and vehicles | 24 | €8,700 | €10,414 | +€1,714 | +19.7% |
| Other tangible fixed assets | 26 | €4,044 | €3,774 | -€270 | -6.7% |
| Current assets | 29/58 | €69,976 | €112,457 | +€42,481 | +60.7% |
| Amounts receivable within one year | 40/41 | €34,194 | €66,194 | +€32,001 | +93.6% |
| Trade receivables | 40 | €32,595 | €47,095 | +€14,500 | +44.5% |
| Other amounts receivable | 41 | €1,599 | €19,099 | +€17,500 | +1,095% |
| Cash at bank and in hand | 54/58 | €30,496 | €36,552 | +€6,056 | +19.9% |
| Deferred charges and accrued income | 490/1 | €5,286 | €9,710 | +€4,424 | +83.7% |
| Total equity and liabilities | 10/49 | €106,448 | €143,022 | +€36,575 | +34.4% |
| Equity | 10/15 | €74,761 | €105,421 | +€30,660 | +41.0% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €68,561 | €86,821 | +€18,260 | +26.6% |
| Distributable reserves | 133 | €68,561 | €86,821 | +€18,260 | +26.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €31,687 | €37,601 | +€5,914 | +18.7% |
| Amounts payable within one year | 42/48 | €26,651 | €35,291 | +€8,640 | +32.4% |
| Financial debts | 43 | €2,545 | €3,372 | +€827 | +32.5% |
| Credit institutions | 430/8 | €2,545 | €3,372 | +€827 | +32.5% |
| Trade debts | 44 | €7,157 | €4,139 | -€3,018 | -42.2% |
| Suppliers | 440/4 | €7,157 | €4,139 | -€3,018 | -42.2% |
| Advances received on contracts in progress | 46 | €860 | €5,513 | +€4,653 | +541% |
| Taxes, remuneration and social security | 45 | €9,059 | €18,684 | +€9,626 | +106% |
| Taxes | 450/3 | €9,059 | €18,684 | +€9,626 | +106% |
| Other amounts payable | 47/48 | €7,030 | €3,582 | -€3,448 | -49.0% |
| Accrued charges and deferred income | 492/3 | €5,036 | €2,310 | -€2,726 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,185 | €15,334 | -€3,852 | -20.1% |
| Other operating charges | 640/8 | €824 | €759 | -€64 | -7.8% |
| Gross operating margin | 9900 | €61,987 | €97,279 | +€35,292 | +56.9% |
| Operating profit (loss) | 9901 | €41,978 | €81,186 | +€39,208 | +93.4% |
| Financial income | 75/76B | €0 | €139 | +€138 | +33,695% |
| Recurring financial income | 75 | €0 | €139 | +€138 | +33,695% |
| Financial charges | 65/66B | €1,064 | €1,195 | +€131 | +12.3% |
| Recurring financial charges | 65 | €1,064 | €1,195 | +€131 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €40,914 | €80,130 | +€39,216 | +95.8% |
| Income taxes | 67/77 | €12,015 | €21,869 | +€9,855 | +82.0% |
| Profit (loss) for the period | 9904 | €28,900 | €58,260 | +€29,361 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €28,900 | €58,260 | +€29,361 | +102% |
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 14 October 2026 via checked.be.