Digipink: 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.
Digipink
Largest movements
- Tangible fixed assets -€8,110
down €8,110 (-54.4%), from €14,900 to €6,791
of which Furniture and vehicles: -€7,046
- Receivables within one year -€4,043
down €4,043 (-61.9%), from €6,526 to €2,484
- Cash -€1,799
down €1,799 (-31.6%), from €5,686 to €3,887
mainly Net result for the year (-€22,967) and Deferred charges and accrued income (-€137)
- Formation expenses -€465
down €465 (-22.9%), from €2,033 to €1,568
- Profit (loss) carried forward -€22,967
down €22,967 (-77.2%), from -€29,746 to -€52,713
- Other debts +€7,974
up €7,974 (+39.7%), from €20,061 to €28,035
- Tax, wage and social debts +€361
up €361 (+22.0%), from €1,640 to €2,001
of which Taxes: +€406
- Trade debts +€352
up €352 (+14.6%), from €2,415 to €2,767
- Gross operating margin +€6,659
up €6,659 (+57.3%), from €11,619 to €18,278
- Staff costs -€3,254
down €3,254 (-9.0%), from €36,300 to €33,046
- Depreciation +€974
up €974 (+36.4%), from €2,675 to €3,649
- Financial charges +€688
up €688 (+47.0%), from €1,464 to €2,152
- Other operating charges -€340
down €340 (-37.2%), from €913 to €573
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 | €29,370 | €15,090 | -€14,280 | -48.6% |
| Formation expenses | 20 | €2,033 | €1,568 | -€465 | -22.9% |
| Fixed assets | 21/28 | €14,900 | €6,791 | -€8,110 | -54.4% |
| Tangible fixed assets | 22/27 | €14,900 | €6,791 | -€8,110 | -54.4% |
| Plant, machinery and equipment | 23 | €4,928 | €3,864 | -€1,064 | -21.6% |
| Furniture and vehicles | 24 | €9,973 | €2,927 | -€7,046 | -70.7% |
| Current assets | 29/58 | €12,436 | €6,731 | -€5,705 | -45.9% |
| Amounts receivable within one year | 40/41 | €6,526 | €2,484 | -€4,043 | -61.9% |
| Trade receivables | 40 | €6,526 | €2,484 | -€4,043 | -61.9% |
| Cash at bank and in hand | 54/58 | €5,686 | €3,887 | -€1,799 | -31.6% |
| Deferred charges and accrued income | 490/1 | €224 | €360 | +€137 | +61.0% |
| Total equity and liabilities | 10/49 | €29,370 | €15,090 | -€14,280 | -48.6% |
| Equity | 10/15 | -€24,746 | -€47,713 | -€22,967 | -92.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,746 | -€52,713 | -€22,967 | -77.2% |
| Amounts payable | 17/49 | €54,116 | €62,803 | +€8,687 | +16.1% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,116 | €32,803 | +€8,687 | +36.0% |
| Trade debts | 44 | €2,415 | €2,767 | +€352 | +14.6% |
| Suppliers | 440/4 | €2,415 | €2,767 | +€352 | +14.6% |
| Taxes, remuneration and social security | 45 | €1,640 | €2,001 | +€361 | +22.0% |
| Taxes | 450/3 | €1,595 | €2,001 | +€406 | +25.5% |
| Remuneration and social security | 454/9 | €45 | - | -€45 | |
| Other amounts payable | 47/48 | €20,061 | €28,035 | +€7,974 | +39.7% |
| Remuneration, social security and pensions | 62 | €36,300 | €33,046 | -€3,254 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,675 | €3,649 | +€974 | +36.4% |
| Other operating charges | 640/8 | €913 | €573 | -€340 | -37.2% |
| Non-recurring operating charges | 66A | - | €1,759 | +€1,759 | |
| Gross operating margin | 9900 | €11,619 | €18,278 | +€6,659 | +57.3% |
| Operating profit (loss) | 9901 | -€28,270 | -€20,749 | +€7,521 | +26.6% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €1,464 | €2,152 | +€688 | +47.0% |
| Recurring financial charges | 65 | €1,464 | €2,152 | +€688 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,734 | -€22,894 | +€6,840 | +23.0% |
| Income taxes | 67/77 | €12 | €73 | +€61 | +514% |
| Profit (loss) for the period | 9904 | -€29,746 | -€22,967 | +€6,778 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,746 | -€22,967 | +€6,778 | +22.8% |
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 28 October 2026 via checked.be.