DIGISMART: 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.
DIGISMART
Largest movements
- Current investments +€12,631
up €12,631 (+11.8%), from €107,457 to €120,089
- Tangible fixed assets -€9,284
down €9,284 (-42.1%), from €22,066 to €12,782
of which Leasing and similar rights: -€5,557
- Other debts +€50,000
new in 2025: €50,000
- Reserves -€28,000
down €28,000 (-24.9%), from €112,500 to €84,500
- Tax, wage and social debts -€10,999
down €10,999 (-43.1%), from €25,541 to €14,542
- Debts after one year -€5,587
down €5,587 (-71.4%), from €7,823 to €2,236
- Trade debts -€2,290
down €2,290 (-52.8%), from €4,337 to €2,047
- Gross operating margin -€7,366
down €7,366 (-15.0%), from €49,157 to €41,791
- Taxes -€5,653
down €5,653 (-37.4%), from €15,131 to €9,478
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 | €157,198 | €160,837 | +€3,640 | +2.3% |
| Fixed assets | 21/28 | €22,091 | €12,807 | -€9,284 | -42.0% |
| Tangible fixed assets | 22/27 | €22,066 | €12,782 | -€9,284 | -42.1% |
| Plant, machinery and equipment | 23 | €10,277 | €6,812 | -€3,465 | -33.7% |
| Furniture and vehicles | 24 | €675 | €414 | -€261 | -38.7% |
| Leasing and similar rights | 25 | €11,113 | €5,557 | -€5,557 | -50.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €135,107 | €148,030 | +€12,923 | +9.6% |
| Amounts receivable within one year | 40/41 | €8,213 | €8,431 | +€218 | +2.7% |
| Trade receivables | 40 | €436 | €653 | +€218 | +50.0% |
| Other amounts receivable | 41 | €7,778 | €7,778 | = | 0.0% |
| Current investments | 50/53 | €107,457 | €120,089 | +€12,631 | +11.8% |
| Cash at bank and in hand | 54/58 | €19,436 | €19,510 | +€74 | +0.4% |
| Total equity and liabilities | 10/49 | €157,198 | €160,837 | +€3,640 | +2.3% |
| Equity | 10/15 | €114,071 | €86,410 | -€27,662 | -24.2% |
| Reserves | 13 | €112,500 | €84,500 | -€28,000 | -24.9% |
| Distributable reserves | 133 | €112,500 | €84,500 | -€28,000 | -24.9% |
| Profit (loss) carried forward | 14 | €1,571 | €1,910 | +€338 | +21.5% |
| Amounts payable | 17/49 | €43,126 | €74,428 | +€31,301 | +72.6% |
| Amounts payable after more than one year | 17 | €7,823 | €2,236 | -€5,587 | -71.4% |
| Financial debts | 170/4 | €7,823 | €2,236 | -€5,587 | -71.4% |
| Amounts payable within one year | 42/48 | €35,303 | €72,191 | +€36,888 | +104% |
| Current portion of amounts payable after more than one year | 42 | €5,425 | €5,587 | +€162 | +3.0% |
| Financial debts | 43 | - | €15 | +€15 | |
| Credit institutions | 430/8 | - | €15 | +€15 | |
| Trade debts | 44 | €4,337 | €2,047 | -€2,290 | -52.8% |
| Suppliers | 440/4 | €4,337 | €2,047 | -€2,290 | -52.8% |
| Taxes, remuneration and social security | 45 | €25,541 | €14,542 | -€10,999 | -43.1% |
| Taxes | 450/3 | €25,541 | €14,542 | -€10,999 | -43.1% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,598 | €9,284 | -€314 | -3.3% |
| Other operating charges | 640/8 | €999 | €882 | -€117 | -11.7% |
| Gross operating margin | 9900 | €49,157 | €41,791 | -€7,366 | -15.0% |
| Operating profit (loss) | 9901 | €38,561 | €31,625 | -€6,936 | -18.0% |
| Financial income | 75/76B | €1,170 | €968 | -€203 | -17.3% |
| Recurring financial income | 75 | €1,170 | €968 | -€203 | -17.3% |
| Financial charges | 65/66B | €341 | €776 | +€435 | +127% |
| Recurring financial charges | 65 | €341 | €776 | +€435 | +127% |
| Profit (loss) for the period before taxes | 9903 | €39,390 | €31,816 | -€7,574 | -19.2% |
| Income taxes | 67/77 | €15,131 | €9,478 | -€5,653 | -37.4% |
| Profit (loss) for the period | 9904 | €24,259 | €22,338 | -€1,921 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,259 | €22,338 | -€1,921 | -7.9% |
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 15 October 2026 via checked.be.