DIGIMATE: 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.
DIGIMATE
Largest movements
- Cash +€24,388
up €24,388 (+35.1%), from €69,392 to €93,781
mainly Net result for the year (+€10,786) and Depreciation (+€10,718)
- Receivables within one year -€3,165
down €3,165 (-21.5%), from €14,751 to €11,586
of which Trade receivables: -€2,172
- Tangible fixed assets -€2,934
down €2,934 (-14.5%), from €20,205 to €17,270
- Deferred charges and accrued income -€1,698
down €1,698 (-53.8%), from €3,157 to €1,459
- Reserves +€10,786
up €10,786 (+14.8%), from €73,096 to €83,881
- Tax, wage and social debts +€5,032
up €5,032 (+64.5%), from €7,798 to €12,830
- Other debts +€4,073
up €4,073 (+131.2%), from €3,104 to €7,177
- Short-term financial debts -€3,497
down €3,497 (-96.4%), from €3,627 to €130
- Depreciation -€2,775
down €2,775 (-20.6%), from €13,492 to €10,718
- Gross operating margin +€2,720
up €2,720 (+9.0%), from €30,347 to €33,067
- Taxes +€1,950
up €1,950 (+60.1%), from €3,243 to €5,193
- Financial charges -€793
down €793 (-16.7%), from €4,753 to €3,960
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 | €107,535 | €124,126 | +€16,591 | +15.4% |
| Fixed assets | 21/28 | €20,235 | €17,300 | -€2,934 | -14.5% |
| Tangible fixed assets | 22/27 | €20,205 | €17,270 | -€2,934 | -14.5% |
| Furniture and vehicles | 24 | €20,205 | €17,270 | -€2,934 | -14.5% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €87,301 | €106,826 | +€19,525 | +22.4% |
| Amounts receivable within one year | 40/41 | €14,751 | €11,586 | -€3,165 | -21.5% |
| Trade receivables | 40 | €13,758 | €11,586 | -€2,172 | -15.8% |
| Other amounts receivable | 41 | €993 | - | -€993 | |
| Cash at bank and in hand | 54/58 | €69,392 | €93,781 | +€24,388 | +35.1% |
| Deferred charges and accrued income | 490/1 | €3,157 | €1,459 | -€1,698 | -53.8% |
| Total equity and liabilities | 10/49 | €107,535 | €124,126 | +€16,591 | +15.4% |
| Equity | 10/15 | €89,858 | €100,644 | +€10,786 | +12.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,096 | €83,881 | +€10,786 | +14.8% |
| Distributable reserves | 133 | €73,096 | €83,881 | +€10,786 | +14.8% |
| Profit (loss) carried forward | 14 | €4,363 | €4,363 | = | 0.0% |
| Amounts payable | 17/49 | €17,677 | €23,482 | +€5,805 | +32.8% |
| Amounts payable within one year | 42/48 | €17,677 | €23,482 | +€5,805 | +32.8% |
| Financial debts | 43 | €3,627 | €130 | -€3,497 | -96.4% |
| Credit institutions | 430/8 | €3,627 | €130 | -€3,497 | -96.4% |
| Trade debts | 44 | €3,148 | €3,345 | +€197 | +6.2% |
| Suppliers | 440/4 | €3,148 | €3,345 | +€197 | +6.2% |
| Taxes, remuneration and social security | 45 | €7,798 | €12,830 | +€5,032 | +64.5% |
| Taxes | 450/3 | €7,798 | €12,830 | +€5,032 | +64.5% |
| Other amounts payable | 47/48 | €3,104 | €7,177 | +€4,073 | +131.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,492 | €10,718 | -€2,775 | -20.6% |
| Other operating charges | 640/8 | €2,716 | €2,416 | -€300 | -11.0% |
| Gross operating margin | 9900 | €30,347 | €33,067 | +€2,720 | +9.0% |
| Operating profit (loss) | 9901 | €14,139 | €19,933 | +€5,794 | +41.0% |
| Financial income | 75/76B | €0 | €6 | +€6 | +30550.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +30550.0% |
| Financial charges | 65/66B | €4,753 | €3,960 | -€793 | -16.7% |
| Recurring financial charges | 65 | €4,753 | €3,960 | -€793 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €9,387 | €15,979 | +€6,593 | +70.2% |
| Income taxes | 67/77 | €3,243 | €5,193 | +€1,950 | +60.1% |
| Profit (loss) for the period | 9904 | €6,143 | €10,786 | +€4,643 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,143 | €10,786 | +€4,643 | +75.6% |
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 30 September 2026 via checked.be.