Digiscope: 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.
Digiscope
Largest movements
- Cash -€5,715
down €5,715 (-74.0%), from €7,720 to €2,006
mainly Net result for the year (-€7,778) and Receivables within one year (-€953)
- Intangible fixed assets -€2,512
down €2,512 (-54.0%), from €4,653 to €2,140
- Tangible fixed assets -€1,410
down €1,410 (-61.7%), from €2,284 to €874
- Receivables within one year +€953
up €953 (+3.5%), from €27,616 to €28,569
of which Other amounts receivable: +€947
- Deferred charges and accrued income +€718
up €718 (+260%), from €277 to €994
- Profit (loss) carried forward -€7,778
new in 2025: -€7,778
- Gross operating margin -€16,114
down €16,114, from €11,648 to -€4,466
- Taxes -€2,029
down €2,029 (-100%), from €2,029 to €0
- Financial income +€1,156
up €1,156 (+2,311,400%), from €0 to €1,156
- Other operating charges -€179
down €179 (-31.6%), from €566 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.
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 | €42,550 | €34,584 | -€7,966 | -18.7% |
| Fixed assets | 21/28 | €6,937 | €3,015 | -€3,922 | -56.5% |
| Intangible fixed assets | 21 | €4,653 | €2,140 | -€2,512 | -54.0% |
| Tangible fixed assets | 22/27 | €2,284 | €874 | -€1,410 | -61.7% |
| Furniture and vehicles | 24 | €2,284 | €874 | -€1,410 | -61.7% |
| Current assets | 29/58 | €35,613 | €31,569 | -€4,044 | -11.4% |
| Amounts receivable within one year | 40/41 | €27,616 | €28,569 | +€953 | +3.5% |
| Trade receivables | 40 | €7,196 | €7,202 | +€6 | +0.1% |
| Other amounts receivable | 41 | €20,420 | €21,367 | +€947 | +4.6% |
| Cash at bank and in hand | 54/58 | €7,720 | €2,006 | -€5,715 | -74.0% |
| Deferred charges and accrued income | 490/1 | €277 | €994 | +€718 | +260% |
| Total equity and liabilities | 10/49 | €42,550 | €34,584 | -€7,966 | -18.7% |
| Equity | 10/15 | €39,199 | €31,422 | -€7,778 | -19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,599 | €20,599 | = | 0.0% |
| Distributable reserves | 133 | €20,599 | €20,599 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,778 | -€7,778 | |
| Amounts payable | 17/49 | €3,351 | €3,162 | -€189 | -5.6% |
| Amounts payable within one year | 42/48 | €3,351 | €3,162 | -€189 | -5.6% |
| Financial debts | 43 | €360 | €589 | +€229 | +63.8% |
| Credit institutions | 430/8 | €360 | €589 | +€229 | +63.8% |
| Trade debts | 44 | €694 | €471 | -€222 | -32.0% |
| Suppliers | 440/4 | €694 | €471 | -€222 | -32.0% |
| Taxes, remuneration and social security | 45 | €2,298 | €2,102 | -€196 | -8.5% |
| Taxes | 450/3 | €2,298 | €2,102 | -€196 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,755 | €3,649 | -€106 | -2.8% |
| Other operating charges | 640/8 | €566 | €387 | -€179 | -31.6% |
| Non-recurring operating charges | 66A | - | €274 | +€274 | |
| Gross operating margin | 9900 | €11,648 | -€4,466 | -€16,114 | |
| Operating profit (loss) | 9901 | €7,326 | -€8,776 | -€16,102 | |
| Financial income | 75/76B | €0 | €1,156 | +€1,156 | +2,311,400% |
| Recurring financial income | 75 | €0 | €1,156 | +€1,156 | +2,311,400% |
| Financial charges | 65/66B | €153 | €158 | +€5 | +3.1% |
| Recurring financial charges | 65 | €153 | €158 | +€5 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €7,173 | -€7,778 | -€14,951 | |
| Income taxes | 67/77 | €2,029 | €0 | -€2,029 | -100% |
| Profit (loss) for the period | 9904 | €5,144 | -€7,778 | -€12,922 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,144 | -€7,778 | -€12,922 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.