DIGILINE: 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.
DIGILINE
Largest movements
- Cash -€78,920
down €78,920 (-98.6%), from €80,040 to €1,120
mainly Tax, wage and social debts (-€77,919) and Net result for the year (-€9,800)
- Receivables within one year -€13,500
down €13,500 (-2.0%), from €661,500 to €648,000
- Tax, wage and social debts -€77,919
no longer reported in 2025 (was €77,919)
- Profit (loss) carried forward -€9,800
down €9,800 (-12.3%), from €79,990 to €70,190
- Gross operating margin +€964
up €964 (+10.9%), from -€8,840 to -€7,876
- Depreciation -€632
down €632 (-30.8%), from €2,052 to €1,420
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 | €796,712 | €702,872 | -€93,840 | -11.8% |
| Fixed assets | 21/28 | €55,172 | €53,752 | -€1,420 | -2.6% |
| Tangible fixed assets | 22/27 | €55,028 | €53,608 | -€1,420 | -2.6% |
| Land and buildings | 22 | €54,569 | €53,608 | -€961 | -1.8% |
| Furniture and vehicles | 24 | €459 | - | -€459 | |
| Financial fixed assets | 28 | €145 | €145 | = | 0.0% |
| Current assets | 29/58 | €741,540 | €649,120 | -€92,420 | -12.5% |
| Amounts receivable within one year | 40/41 | €661,500 | €648,000 | -€13,500 | -2.0% |
| Other amounts receivable | 41 | €661,500 | €648,000 | -€13,500 | -2.0% |
| Cash at bank and in hand | 54/58 | €80,040 | €1,120 | -€78,920 | -98.6% |
| Total equity and liabilities | 10/49 | €796,712 | €702,872 | -€93,840 | -11.8% |
| Equity | 10/15 | €703,950 | €694,150 | -€9,800 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €605,360 | €605,360 | = | 0.0% |
| Distributable reserves | 133 | €605,360 | €605,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,990 | €70,190 | -€9,800 | -12.3% |
| Amounts payable | 17/49 | €92,762 | €8,722 | -€84,040 | -90.6% |
| Amounts payable within one year | 42/48 | €92,762 | €8,722 | -€84,040 | -90.6% |
| Trade debts | 44 | €121 | - | -€121 | |
| Suppliers | 440/4 | €121 | - | -€121 | |
| Taxes, remuneration and social security | 45 | €77,919 | - | -€77,919 | |
| Taxes | 450/3 | €77,919 | - | -€77,919 | |
| Other amounts payable | 47/48 | €14,722 | €8,722 | -€6,000 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,052 | €1,420 | -€632 | -30.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€8,840 | -€7,876 | +€964 | +10.9% |
| Operating profit (loss) | 9901 | -€11,280 | -€9,696 | +€1,584 | +14.0% |
| Financial charges | 65/66B | €104 | €104 | = | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,384 | -€9,800 | +€1,584 | +13.9% |
| Profit (loss) for the period | 9904 | -€11,384 | -€9,800 | +€1,584 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,384 | -€9,800 | +€1,584 | +13.9% |
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 4 October 2026 via checked.be.