digiraf: 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.
digiraf
Largest movements
- Receivables within one year -€37,956
down €37,956 (-92.2%), from €41,178 to €3,222
of which Trade receivables: -€38,674
- Intangible fixed assets +€11,473
up €11,473 (+1310.9%), from €875 to €12,348
- Cash -€5,168
down €5,168 (-14.5%), from €35,723 to €30,556
mainly Other debts (-€21,937) and Investment in fixed assets (net) (-€14,923)
- Current investments +€5,000
up €5,000 (+11.1%), from €45,000 to €50,000
- Deferred charges and accrued income -€1,679
no longer reported in 2025 (was €1,679)
- Other debts -€21,937
down €21,937 (-93.9%), from €23,360 to €1,422
- Trade debts -€11,675
down €11,675 (-33.2%), from €35,156 to €23,481
- Profit (loss) carried forward +€9,379
up €9,379 (+239.1%), from €3,922 to €13,301
- Tax, wage and social debts -€2,897
down €2,897 (-9.8%), from €29,700 to €26,803
of which Taxes: -€7,575
- Accrued charges and deferred income -€1,757
no longer reported in 2025 (was €1,757)
- Other operating charges -€24,192
down €24,192 (-97.9%), from €24,723 to €531
- Staff costs +€19,907
up €19,907 (+11.2%), from €177,814 to €197,721
- Gross operating margin -€4,196
down €4,196 (-1.9%), from €219,780 to €215,584
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 | €134,360 | €105,481 | -€28,879 | -21.5% |
| Fixed assets | 21/28 | €10,780 | €21,703 | +€10,923 | +101.3% |
| Intangible fixed assets | 21 | €875 | €12,348 | +€11,473 | +1310.9% |
| Tangible fixed assets | 22/27 | €6,000 | €5,450 | -€550 | -9.2% |
| Land and buildings | 22 | €3,848 | €3,207 | -€642 | -16.7% |
| Plant, machinery and equipment | 23 | €671 | €1,761 | +€1,090 | +162.5% |
| Furniture and vehicles | 24 | €1,480 | €482 | -€998 | -67.4% |
| Financial fixed assets | 28 | €3,905 | €3,905 | = | 0.0% |
| Current assets | 29/58 | €123,580 | €83,778 | -€39,802 | -32.2% |
| Amounts receivable within one year | 40/41 | €41,178 | €3,222 | -€37,956 | -92.2% |
| Trade receivables | 40 | €41,086 | €2,412 | -€38,674 | -94.1% |
| Other amounts receivable | 41 | €92 | €811 | +€718 | +776.6% |
| Current investments | 50/53 | €45,000 | €50,000 | +€5,000 | +11.1% |
| Cash at bank and in hand | 54/58 | €35,723 | €30,556 | -€5,168 | -14.5% |
| Deferred charges and accrued income | 490/1 | €1,679 | - | -€1,679 | |
| Total equity and liabilities | 10/49 | €134,360 | €105,481 | -€28,879 | -21.5% |
| Equity | 10/15 | €44,387 | €53,766 | +€9,379 | +21.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €39,965 | €39,965 | = | 0.0% |
| Distributable reserves | 133 | €39,965 | €39,965 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,922 | €13,301 | +€9,379 | +239.1% |
| Amounts payable | 17/49 | €89,973 | €51,715 | -€38,258 | -42.5% |
| Amounts payable within one year | 42/48 | €88,216 | €51,715 | -€36,501 | -41.4% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €35,156 | €23,481 | -€11,675 | -33.2% |
| Suppliers | 440/4 | €35,156 | €23,481 | -€11,675 | -33.2% |
| Taxes, remuneration and social security | 45 | €29,700 | €26,803 | -€2,897 | -9.8% |
| Taxes | 450/3 | €10,766 | €3,191 | -€7,575 | -70.4% |
| Remuneration and social security | 454/9 | €18,934 | €23,612 | +€4,678 | +24.7% |
| Other amounts payable | 47/48 | €23,360 | €1,422 | -€21,937 | -93.9% |
| Accrued charges and deferred income | 492/3 | €1,757 | - | -€1,757 | |
| Non-recurring operating income | 76A | €136 | - | -€136 | |
| Remuneration, social security and pensions | 62 | €177,814 | €197,721 | +€19,907 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,696 | €4,000 | +€304 | +8.2% |
| Other operating charges | 640/8 | €24,723 | €531 | -€24,192 | -97.9% |
| Gross operating margin | 9900 | €219,780 | €215,584 | -€4,196 | -1.9% |
| Operating profit (loss) | 9901 | €13,547 | €13,331 | -€215 | -1.6% |
| Financial income | 75/76B | €147 | €311 | +€164 | +111.5% |
| Recurring financial income | 75 | €147 | €311 | +€164 | +111.5% |
| Financial charges | 65/66B | €1,896 | €8 | -€1,889 | -99.6% |
| Recurring financial charges | 65 | €1,896 | €8 | -€1,889 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €11,798 | €13,635 | +€1,837 | +15.6% |
| Income taxes | 67/77 | €4,416 | €4,256 | -€160 | -3.6% |
| Profit (loss) for the period | 9904 | €7,382 | €9,379 | +€1,997 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,382 | €9,379 | +€1,997 | +27.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.