DigiSales: 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.
DigiSales
Largest movements
- Cash +€28,370
up €28,370 (+236%), from €12,024 to €40,394
mainly Other debts (+€37,624) and Net result for the year (+€37,019)
- Receivables after one year -€13,302
down €13,302 (-32.8%), from €40,574 to €27,272
- Receivables within one year +€8,021
up €8,021 (+81.2%), from €9,884 to €17,905
of which Trade receivables: +€12,548
- Tangible fixed assets +€5,210
up €5,210 (+595%), from €876 to €6,086
of which Other tangible fixed assets: +€5,584
- Other debts +€37,624
up €37,624 (+3,092%), from €1,217 to €38,841
- Reserves -€18,004
down €18,004 (-29.2%), from €61,652 to €43,648
- Tax, wage and social debts +€7,249
up €7,249 (+346,848%), from €2 to €7,251
- Gross operating margin +€50,822
up €50,822, from -€2,390 to €48,433
- Taxes +€9,375
up €9,375 (+528%), from €1,776 to €11,151
- Depreciation +€543
up €543 (+220%), from €247 to €790
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 | €64,824 | €92,514 | +€27,690 | +42.7% |
| Fixed assets | 21/28 | €876 | €6,086 | +€5,210 | +595% |
| Tangible fixed assets | 22/27 | €876 | €6,086 | +€5,210 | +595% |
| Furniture and vehicles | 24 | €876 | €502 | -€374 | -42.7% |
| Other tangible fixed assets | 26 | - | €5,584 | +€5,584 | |
| Current assets | 29/58 | €63,948 | €86,429 | +€22,481 | +35.2% |
| Amounts receivable after more than one year | 29 | €40,574 | €27,272 | -€13,302 | -32.8% |
| Other amounts receivable | 291 | €40,574 | €27,272 | -€13,302 | -32.8% |
| Amounts receivable within one year | 40/41 | €9,884 | €17,905 | +€8,021 | +81.2% |
| Trade receivables | 40 | €3,508 | €16,056 | +€12,548 | +358% |
| Other amounts receivable | 41 | €6,376 | €1,849 | -€4,527 | -71.0% |
| Cash at bank and in hand | 54/58 | €12,024 | €40,394 | +€28,370 | +236% |
| Deferred charges and accrued income | 490/1 | €1,466 | €857 | -€609 | -41.5% |
| Total equity and liabilities | 10/49 | €64,824 | €92,514 | +€27,690 | +42.7% |
| Equity | 10/15 | €62,652 | €44,648 | -€18,004 | -28.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €61,652 | €43,648 | -€18,004 | -29.2% |
| Distributable reserves | 133 | €61,652 | €43,648 | -€18,004 | -29.2% |
| Amounts payable | 17/49 | €2,172 | €47,867 | +€45,695 | +2,104% |
| Amounts payable within one year | 42/48 | €2,172 | €47,867 | +€45,695 | +2,104% |
| Financial debts | 43 | €54 | €245 | +€191 | +351% |
| Credit institutions | 430/8 | €54 | €245 | +€191 | +351% |
| Trade debts | 44 | €899 | €1,529 | +€630 | +70.1% |
| Suppliers | 440/4 | €899 | €1,529 | +€630 | +70.1% |
| Taxes, remuneration and social security | 45 | €2 | €7,251 | +€7,249 | +346,848% |
| Taxes | 450/3 | €2 | €7,251 | +€7,249 | +346,848% |
| Other amounts payable | 47/48 | €1,217 | €38,841 | +€37,624 | +3,092% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €247 | €790 | +€543 | +220% |
| Other operating charges | 640/8 | €532 | €550 | +€17 | +3.3% |
| Gross operating margin | 9900 | -€2,390 | €48,433 | +€50,822 | |
| Operating profit (loss) | 9901 | -€3,169 | €47,093 | +€50,262 | |
| Financial income | 75/76B | €1,463 | €1,162 | -€302 | -20.6% |
| Recurring financial income | 75 | €1,463 | €1,162 | -€302 | -20.6% |
| Financial charges | 65/66B | €79 | €84 | +€6 | +7.1% |
| Recurring financial charges | 65 | €79 | €84 | +€6 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,785 | €48,170 | +€49,955 | |
| Income taxes | 67/77 | €1,776 | €11,151 | +€9,375 | +528% |
| Profit (loss) for the period | 9904 | -€3,560 | €37,019 | +€40,580 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,560 | €37,019 | +€40,580 |
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 18 October 2026 via checked.be.