Digipaper: 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.
Digipaper
Largest movements
- Deferred charges and accrued income +€11,564
up €11,564 (+6575.3%), from €176 to €11,740
- Cash +€4,170
up €4,170 (+63.6%), from €6,561 to €10,731
mainly Other debts (+€14,661) and Net result for the year (+€3,885)
- Tangible fixed assets -€1,473
down €1,473 (-28.9%), from €5,100 to €3,627
of which Plant, machinery and equipment: -€1,741
- Receivables within one year +€995
up €995 (+5.0%), from €19,782 to €20,777
of which Trade receivables: +€1,964
- Other debts +€14,661
up €14,661 (+87.3%), from €16,792 to €31,453
- Profit (loss) carried forward -€3,483
down €3,483 (-100.0%), from €3,483 to €0
- Tax, wage and social debts +€2,461
up €2,461 (+51.4%), from €4,793 to €7,254
of which Remuneration and social security: +€3,000
- Trade debts +€1,616
up €1,616 (+394.0%), from €410 to €2,026
- Gross operating margin -€5,100
down €5,100 (-27.3%), from €18,698 to €13,598
- Write-downs +€2,222
up €2,222, from €0 to €2,222
- Financial charges +€1,746
up €1,746 (+3601.0%), from €49 to €1,795
- Taxes +€739
up €739 (+66.1%), from €1,119 to €1,858
- Depreciation +€428
up €428 (+17.5%), from €2,453 to €2,881
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 | €31,620 | €46,875 | +€15,255 | +48.2% |
| Fixed assets | 21/28 | €5,100 | €3,627 | -€1,473 | -28.9% |
| Tangible fixed assets | 22/27 | €5,100 | €3,627 | -€1,473 | -28.9% |
| Plant, machinery and equipment | 23 | €3,860 | €2,120 | -€1,741 | -45.1% |
| Furniture and vehicles | 24 | €1,240 | €1,508 | +€267 | +21.6% |
| Current assets | 29/58 | €26,520 | €43,248 | +€16,729 | +63.1% |
| Amounts receivable within one year | 40/41 | €19,782 | €20,777 | +€995 | +5.0% |
| Trade receivables | 40 | €16,401 | €18,365 | +€1,964 | +12.0% |
| Other amounts receivable | 41 | €3,381 | €2,412 | -€969 | -28.7% |
| Cash at bank and in hand | 54/58 | €6,561 | €10,731 | +€4,170 | +63.6% |
| Deferred charges and accrued income | 490/1 | €176 | €11,740 | +€11,564 | +6575.3% |
| Total equity and liabilities | 10/49 | €31,620 | €46,875 | +€15,255 | +48.2% |
| Equity | 10/15 | €8,483 | €5,000 | -€3,483 | -41.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,483 | €0 | -€3,483 | -100.0% |
| Amounts payable | 17/49 | €23,137 | €41,875 | +€18,739 | +81.0% |
| Amounts payable within one year | 42/48 | €23,137 | €41,875 | +€18,739 | +81.0% |
| Trade debts | 44 | €410 | €2,026 | +€1,616 | +394.0% |
| Suppliers | 440/4 | €410 | €2,026 | +€1,616 | +394.0% |
| Advances received on contracts in progress | 46 | €1,142 | €1,142 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,793 | €7,254 | +€2,461 | +51.4% |
| Taxes | 450/3 | €4,793 | €4,254 | -€539 | -11.2% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €16,792 | €31,453 | +€14,661 | +87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,453 | €2,881 | +€428 | +17.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €2,222 | +€2,222 | |
| Other operating charges | 640/8 | €678 | €1,000 | +€322 | +47.5% |
| Gross operating margin | 9900 | €18,698 | €13,598 | -€5,100 | -27.3% |
| Operating profit (loss) | 9901 | €15,567 | €7,495 | -€8,073 | -51.9% |
| Financial income | 75/76B | €0 | €43 | +€42 | +9382.2% |
| Recurring financial income | 75 | €0 | €43 | +€42 | +9382.2% |
| Financial charges | 65/66B | €49 | €1,795 | +€1,746 | +3601.0% |
| Recurring financial charges | 65 | €49 | €1,795 | +€1,746 | +3601.0% |
| Profit (loss) for the period before taxes | 9903 | €15,519 | €5,743 | -€9,777 | -63.0% |
| Income taxes | 67/77 | €1,119 | €1,858 | +€739 | +66.1% |
| Profit (loss) for the period | 9904 | €14,401 | €3,885 | -€10,516 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,401 | €3,885 | -€10,516 | -73.0% |
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 8 October 2026 via checked.be.