DIGIPUNCH: 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.
DIGIPUNCH
Largest movements
- Cash -€102,834
down €102,834 (-72.9%), from €141,036 to €38,202
mainly Current investments (-€101,000) and Receivables within one year (-€18,116)
- Current investments +€101,000
new in 2025: €101,000
- Receivables within one year +€18,116
up €18,116 (+63.9%), from €28,348 to €46,464
of which Trade receivables: +€19,338
- Deferred charges and accrued income -€4,280
down €4,280 (-49.5%), from €8,655 to €4,375
- Tangible fixed assets -€3,210
down €3,210 (-43.7%), from €7,347 to €4,137
of which Furniture and vehicles: -€1,819
- Profit (loss) carried forward +€14,335
up €14,335 (+8.6%), from €166,617 to €180,952
- Tax, wage and social debts -€7,926
down €7,926 (-27.5%), from €28,855 to €20,928
of which Taxes: -€6,233
- Trade debts +€3,461
up €3,461 (+19.7%), from €17,611 to €21,072
- Gross operating margin -€19,769
down €19,769 (-26.8%), from €73,730 to €53,961
- Taxes -€4,343
down €4,343 (-44.0%), from €9,871 to €5,528
- Financial income +€3,635
up €3,635 (+285.4%), from €1,274 to €4,908
- Staff costs +€3,481
up €3,481 (+11.7%), from €29,842 to €33,323
- Depreciation +€1,059
up €1,059 (+55.7%), from €1,901 to €2,960
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 | €230,546 | €239,338 | +€8,792 | +3.8% |
| Fixed assets | 21/28 | €7,507 | €4,297 | -€3,210 | -42.8% |
| Tangible fixed assets | 22/27 | €7,347 | €4,137 | -€3,210 | -43.7% |
| Furniture and vehicles | 24 | €5,956 | €4,137 | -€1,819 | -30.5% |
| Other tangible fixed assets | 26 | €1,391 | - | -€1,391 | |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €223,039 | €235,041 | +€12,002 | +5.4% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,348 | €46,464 | +€18,116 | +63.9% |
| Trade receivables | 40 | €27,127 | €46,464 | +€19,338 | +71.3% |
| Other amounts receivable | 41 | €1,221 | - | -€1,221 | |
| Current investments | 50/53 | - | €101,000 | +€101,000 | |
| Cash at bank and in hand | 54/58 | €141,036 | €38,202 | -€102,834 | -72.9% |
| Deferred charges and accrued income | 490/1 | €8,655 | €4,375 | -€4,280 | -49.5% |
| Total equity and liabilities | 10/49 | €230,546 | €239,338 | +€8,792 | +3.8% |
| Equity | 10/15 | €169,617 | €183,952 | +€14,335 | +8.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,617 | €180,952 | +€14,335 | +8.6% |
| Amounts payable | 17/49 | €60,929 | €55,386 | -€5,543 | -9.1% |
| Amounts payable within one year | 42/48 | €60,539 | €55,386 | -€5,153 | -8.5% |
| Trade debts | 44 | €17,611 | €21,072 | +€3,461 | +19.7% |
| Suppliers | 440/4 | €17,611 | €21,072 | +€3,461 | +19.7% |
| Taxes, remuneration and social security | 45 | €28,855 | €20,928 | -€7,926 | -27.5% |
| Taxes | 450/3 | €22,846 | €16,613 | -€6,233 | -27.3% |
| Remuneration and social security | 454/9 | €6,009 | €4,315 | -€1,694 | -28.2% |
| Other amounts payable | 47/48 | €14,073 | €13,385 | -€688 | -4.9% |
| Accrued charges and deferred income | 492/3 | €390 | - | -€390 | |
| Remuneration, social security and pensions | 62 | €29,842 | €33,323 | +€3,481 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,901 | €2,960 | +€1,059 | +55.7% |
| Other operating charges | 640/8 | €1,173 | €1,731 | +€558 | +47.6% |
| Gross operating margin | 9900 | €73,730 | €53,961 | -€19,769 | -26.8% |
| Operating profit (loss) | 9901 | €40,814 | €15,947 | -€24,867 | -60.9% |
| Financial income | 75/76B | €1,274 | €4,908 | +€3,635 | +285.4% |
| Recurring financial income | 75 | €1,274 | €4,908 | +€3,635 | +285.4% |
| Financial charges | 65/66B | €1,402 | €992 | -€410 | -29.2% |
| Recurring financial charges | 65 | €1,402 | €992 | -€410 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €40,686 | €19,863 | -€20,823 | -51.2% |
| Income taxes | 67/77 | €9,871 | €5,528 | -€4,343 | -44.0% |
| Profit (loss) for the period | 9904 | €30,815 | €14,335 | -€16,480 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,815 | €14,335 | -€16,480 | -53.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.