Digipres: 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.
Digipres
Largest movements
- Tangible fixed assets +€13,909
up €13,909 (+2009.5%), from €692 to €14,601
of which Furniture and vehicles: +€12,943
- Receivables within one year +€8,801
up €8,801 (+321.9%), from €2,734 to €11,535
of which Trade receivables: +€8,810
- Deferred charges and accrued income +€5,450
up €5,450 (+941.8%), from €579 to €6,029
- Cash +€5,121
up €5,121 (+1437.9%), from €356 to €5,477
mainly Net result for the year (+€12,444) and Other debts (+€9,946)
- Reserves +€12,444
new in 2025: €12,444
- Other debts +€9,946
up €9,946 (+134.1%), from €7,417 to €17,363
- Tax, wage and social debts +€5,483
up €5,483 (+1023.2%), from €536 to €6,018
- Trade debts +€5,405
up €5,405 (+929.9%), from €581 to €5,986
- Gross operating margin +€21,366
up €21,366, from -€3,381 to €17,985
- Taxes +€2,900
new in 2025: €2,900
- Depreciation +€730
up €730 (+204.0%), from €358 to €1,088
- Other operating charges +€719
up €719 (+160.8%), from €447 to €1,166
- Financial charges +€256
up €256 (+194.5%), from €131 to €387
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 | €4,361 | €37,643 | +€33,282 | +763.1% |
| Fixed assets | 21/28 | €692 | €14,601 | +€13,909 | +2009.5% |
| Tangible fixed assets | 22/27 | €692 | €14,601 | +€13,909 | +2009.5% |
| Plant, machinery and equipment | 23 | - | €966 | +€966 | |
| Furniture and vehicles | 24 | €692 | €13,635 | +€12,943 | +1869.9% |
| Current assets | 29/58 | €3,669 | €23,042 | +€19,373 | +528.0% |
| Amounts receivable within one year | 40/41 | €2,734 | €11,535 | +€8,801 | +321.9% |
| Trade receivables | 40 | €2,662 | €11,472 | +€8,810 | +330.9% |
| Other amounts receivable | 41 | €72 | €63 | -€9 | -12.2% |
| Cash at bank and in hand | 54/58 | €356 | €5,477 | +€5,121 | +1437.9% |
| Deferred charges and accrued income | 490/1 | €579 | €6,029 | +€5,450 | +941.8% |
| Total equity and liabilities | 10/49 | €4,361 | €37,643 | +€33,282 | +763.1% |
| Equity | 10/15 | -€4,173 | €8,271 | +€12,444 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €12,444 | +€12,444 | |
| Distributable reserves | 133 | - | €12,444 | +€12,444 | |
| Profit (loss) carried forward | 14 | -€9,173 | -€9,173 | = | 0.0% |
| Amounts payable | 17/49 | €8,534 | €29,372 | +€20,838 | +244.2% |
| Amounts payable within one year | 42/48 | €8,534 | €29,367 | +€20,833 | +244.1% |
| Trade debts | 44 | €581 | €5,986 | +€5,405 | +929.9% |
| Suppliers | 440/4 | €581 | €5,986 | +€5,405 | +929.9% |
| Taxes, remuneration and social security | 45 | €536 | €6,018 | +€5,483 | +1023.2% |
| Taxes | 450/3 | €536 | €6,018 | +€5,483 | +1023.2% |
| Other amounts payable | 47/48 | €7,417 | €17,363 | +€9,946 | +134.1% |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €1,088 | +€730 | +204.0% |
| Other operating charges | 640/8 | €447 | €1,166 | +€719 | +160.8% |
| Gross operating margin | 9900 | -€3,381 | €17,985 | +€21,366 | |
| Operating profit (loss) | 9901 | -€4,186 | €15,731 | +€19,917 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €131 | €387 | +€256 | +194.5% |
| Recurring financial charges | 65 | €131 | €387 | +€256 | +194.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,317 | €15,344 | +€19,661 | |
| Income taxes | 67/77 | - | €2,900 | +€2,900 | |
| Profit (loss) for the period | 9904 | -€4,317 | €12,444 | +€16,761 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,317 | €12,444 | +€16,761 |
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.