DIGILINE: 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.
DIGILINE
Largest movements
- Cash +€63,983
up €63,983 (+237.7%), from €26,923 to €90,906
mainly Net result for the year (+€150,926) and Other debts (+€55,000)
- Receivables within one year +€37,249
up €37,249 (+193.7%), from €19,231 to €56,480
of which Other amounts receivable: +€19,058
- Tangible fixed assets +€21,329
up €21,329 (+67.0%), from €31,851 to €53,181
of which Furniture and vehicles: +€24,743
- Intangible fixed assets -€3,000
down €3,000 (-16.7%), from €18,000 to €15,000
- Profit (loss) carried forward +€75,926
up €75,926 (+445.8%), from €17,032 to €92,957
- Other debts +€55,000
up €55,000 (+275.0%), from €20,000 to €75,000
- Debts after one year -€12,657
no longer reported in 2025 (was €12,657)
- Trade debts +€4,625
up €4,625 (+49.9%), from €9,272 to €13,897
- Tax, wage and social debts -€3,711
down €3,711 (-26.5%), from €13,990 to €10,279
of which Remuneration and social security: -€7,758
- Staff costs -€77,966
down €77,966, from €70,209 to -€7,758
- Gross operating margin +€51,303
up €51,303 (+30.1%), from €170,520 to €221,823
- Taxes +€37,667
up €37,667 (+278.6%), from €13,520 to €51,188
- Other operating charges -€25,954
down €25,954 (-96.5%), from €26,897 to €943
- Depreciation -€3,831
down €3,831 (-16.6%), from €23,134 to €19,303
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,005 | €215,647 | +€119,642 | +124.6% |
| Fixed assets | 21/28 | €49,851 | €68,181 | +€18,329 | +36.8% |
| Intangible fixed assets | 21 | €18,000 | €15,000 | -€3,000 | -16.7% |
| Tangible fixed assets | 22/27 | €31,851 | €53,181 | +€21,329 | +67.0% |
| Plant, machinery and equipment | 23 | €22,697 | €12,268 | -€10,430 | -46.0% |
| Furniture and vehicles | 24 | €9,154 | €33,897 | +€24,743 | +270.3% |
| Other tangible fixed assets | 26 | - | €7,016 | +€7,016 | |
| Current assets | 29/58 | €46,154 | €147,466 | +€101,312 | +219.5% |
| Amounts receivable within one year | 40/41 | €19,231 | €56,480 | +€37,249 | +193.7% |
| Trade receivables | 40 | €16,202 | €34,394 | +€18,191 | +112.3% |
| Other amounts receivable | 41 | €3,029 | €22,087 | +€19,058 | +629.2% |
| Cash at bank and in hand | 54/58 | €26,923 | €90,906 | +€63,983 | +237.7% |
| Deferred charges and accrued income | 490/1 | - | €80 | +€80 | |
| Total equity and liabilities | 10/49 | €96,005 | €215,647 | +€119,642 | +124.6% |
| Equity | 10/15 | €37,437 | €113,362 | +€75,926 | +202.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,032 | €92,957 | +€75,926 | +445.8% |
| Amounts payable | 17/49 | €58,569 | €102,285 | +€43,716 | +74.6% |
| Amounts payable after more than one year | 17 | €12,657 | - | -€12,657 | |
| Financial debts | 170/4 | €12,657 | - | -€12,657 | |
| Amounts payable within one year | 42/48 | €45,912 | €102,285 | +€56,374 | +122.8% |
| Current portion of amounts payable after more than one year | 42 | €2,650 | €3,109 | +€459 | +17.3% |
| Trade debts | 44 | €9,272 | €13,897 | +€4,625 | +49.9% |
| Suppliers | 440/4 | €9,272 | €13,897 | +€4,625 | +49.9% |
| Taxes, remuneration and social security | 45 | €13,990 | €10,279 | -€3,711 | -26.5% |
| Taxes | 450/3 | €6,232 | €10,279 | +€4,047 | +64.9% |
| Remuneration and social security | 454/9 | €7,758 | - | -€7,758 | |
| Other amounts payable | 47/48 | €20,000 | €75,000 | +€55,000 | +275.0% |
| Non-recurring operating income | 76A | - | €683 | +€683 | |
| Remuneration, social security and pensions | 62 | €70,209 | -€7,758 | -€77,966 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,134 | €19,303 | -€3,831 | -16.6% |
| Other operating charges | 640/8 | €26,897 | €943 | -€25,954 | -96.5% |
| Non-recurring operating charges | 66A | - | €7,201 | +€7,201 | |
| Gross operating margin | 9900 | €170,520 | €221,823 | +€51,303 | +30.1% |
| Operating profit (loss) | 9901 | €50,281 | €202,134 | +€151,853 | +302.0% |
| Financial income | 75/76B | €78 | €442 | +€364 | +466.6% |
| Recurring financial income | 75 | €78 | €442 | +€364 | +466.6% |
| Financial charges | 65/66B | €2,178 | €462 | -€1,716 | -78.8% |
| Recurring financial charges | 65 | €2,178 | €462 | -€1,716 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | €48,181 | €202,113 | +€153,933 | +319.5% |
| Income taxes | 67/77 | €13,520 | €51,188 | +€37,667 | +278.6% |
| Profit (loss) for the period | 9904 | €34,660 | €150,926 | +€116,265 | +335.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,660 | €150,926 | +€116,265 | +335.4% |
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 12 October 2026 via checked.be.