Digipply: 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.
Digipply
Largest movements
- Cash +€235,863
up €235,863 (+224%), from €105,379 to €341,242
mainly Net result for the year (+€186,182) and Receivables within one year (+€39,207)
- Receivables within one year -€39,207
down €39,207 (-84.4%), from €46,436 to €7,229
of which Trade receivables: -€45,740
- Reserves +€329,042
new in 2025: €329,042
- Profit (loss) carried forward -€142,861
no longer reported in 2025 (was €142,861)
- Tax, wage and social debts +€10,041
up €10,041 (+121%), from €8,326 to €18,367
- Gross operating margin +€58,916
up €58,916 (+31.9%), from €184,954 to €243,869
- Taxes +€14,570
up €14,570 (+35.2%), from €41,349 to €55,918
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 | €154,631 | €349,910 | +€195,279 | +126% |
| Fixed assets | 21/28 | €2,548 | €1,439 | -€1,110 | -43.5% |
| Tangible fixed assets | 22/27 | €2,354 | €1,245 | -€1,110 | -47.1% |
| Plant, machinery and equipment | 23 | €2,354 | €1,245 | -€1,110 | -47.1% |
| Financial fixed assets | 28 | €194 | €194 | = | 0.0% |
| Current assets | 29/58 | €152,082 | €348,471 | +€196,388 | +129% |
| Amounts receivable within one year | 40/41 | €46,436 | €7,229 | -€39,207 | -84.4% |
| Trade receivables | 40 | €45,952 | €211 | -€45,740 | -99.5% |
| Other amounts receivable | 41 | €485 | €7,018 | +€6,533 | +1,347% |
| Cash at bank and in hand | 54/58 | €105,379 | €341,242 | +€235,863 | +224% |
| Deferred charges and accrued income | 490/1 | €267 | - | -€267 | |
| Total equity and liabilities | 10/49 | €154,631 | €349,910 | +€195,279 | +126% |
| Equity | 10/15 | €145,361 | €331,542 | +€186,182 | +128% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €329,042 | +€329,042 | |
| Distributable reserves | 133 | - | €329,042 | +€329,042 | |
| Profit (loss) carried forward | 14 | €142,861 | - | -€142,861 | |
| Amounts payable | 17/49 | €9,270 | €18,367 | +€9,097 | +98.1% |
| Amounts payable within one year | 42/48 | €9,270 | €18,367 | +€9,097 | +98.1% |
| Trade debts | 44 | €814 | €0 | -€814 | -100% |
| Suppliers | 440/4 | €814 | €0 | -€814 | -100% |
| Taxes, remuneration and social security | 45 | €8,326 | €18,367 | +€10,041 | +121% |
| Taxes | 450/3 | €8,326 | €18,367 | +€10,041 | +121% |
| Other amounts payable | 47/48 | €130 | - | -€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €630 | €915 | +€285 | +45.2% |
| Non-recurring operating charges | 66A | - | €194 | +€194 | |
| Gross operating margin | 9900 | €184,954 | €243,869 | +€58,916 | +31.9% |
| Operating profit (loss) | 9901 | €184,324 | €242,760 | +€58,436 | +31.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €114 | €660 | +€546 | +479% |
| Recurring financial charges | 65 | €114 | €660 | +€546 | +479% |
| Profit (loss) for the period before taxes | 9903 | €184,210 | €242,100 | +€57,890 | +31.4% |
| Income taxes | 67/77 | €41,349 | €55,918 | +€14,570 | +35.2% |
| Profit (loss) for the period | 9904 | €142,861 | €186,182 | +€43,321 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €142,861 | €186,182 | +€43,321 | +30.3% |
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 14 October 2026 via checked.be.