DIGISOTER: 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.
DIGISOTER
Largest movements
- Cash -€165,911
down €165,911 (-51.4%), from €322,909 to €156,998
mainly Trade debts (-€180,548) and Receivables within one year (-€66,787)
- Receivables within one year +€66,787
up €66,787 (+23.1%), from €288,707 to €355,494
of which Trade receivables: +€70,091
- Trade debts -€180,548
down €180,548 (-53.6%), from €337,028 to €156,481
- Profit (loss) carried forward +€50,597
up €50,597 (+67.1%), from €75,389 to €125,986
- Tax, wage and social debts +€30,060
up €30,060 (+273%), from €11,017 to €41,077
- Gross operating margin +€7,234
up €7,234 (+5.4%), from €133,313 to €140,548
- Financial charges +€1,812
up €1,812 (+717%), from €253 to €2,065
- Taxes +€1,708
up €1,708 (+4.7%), from €36,017 to €37,725
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 | €611,615 | €513,368 | -€98,247 | -16.1% |
| Fixed assets | 21/28 | - | €877 | +€877 | |
| Tangible fixed assets | 22/27 | - | €877 | +€877 | |
| Furniture and vehicles | 24 | - | €877 | +€877 | |
| Current assets | 29/58 | €611,615 | €512,492 | -€99,123 | -16.2% |
| Amounts receivable within one year | 40/41 | €288,707 | €355,494 | +€66,787 | +23.1% |
| Trade receivables | 40 | €251,077 | €321,168 | +€70,091 | +27.9% |
| Other amounts receivable | 41 | €37,630 | €34,326 | -€3,304 | -8.8% |
| Cash at bank and in hand | 54/58 | €322,909 | €156,998 | -€165,911 | -51.4% |
| Total equity and liabilities | 10/49 | €611,615 | €513,368 | -€98,247 | -16.1% |
| Equity | 10/15 | €262,389 | €312,986 | +€50,597 | +19.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €167,000 | €167,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €165,000 | €165,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,389 | €125,986 | +€50,597 | +67.1% |
| Amounts payable | 17/49 | €349,227 | €200,383 | -€148,844 | -42.6% |
| Amounts payable within one year | 42/48 | €349,227 | €200,383 | -€148,844 | -42.6% |
| Financial debts | 43 | - | €416 | +€416 | |
| Credit institutions | 430/8 | - | €416 | +€416 | |
| Trade debts | 44 | €337,028 | €156,481 | -€180,548 | -53.6% |
| Suppliers | 440/4 | €337,028 | €156,481 | -€180,548 | -53.6% |
| Taxes, remuneration and social security | 45 | €11,017 | €41,077 | +€30,060 | +273% |
| Taxes | 450/3 | €11,017 | €41,077 | +€30,060 | +273% |
| Other amounts payable | 47/48 | €1,181 | €2,410 | +€1,228 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €337 | +€337 | |
| Other operating charges | 640/8 | €458 | €66 | -€392 | -85.7% |
| Non-recurring operating charges | 66A | €12,292 | €0 | -€12,292 | -100% |
| Gross operating margin | 9900 | €133,313 | €140,548 | +€7,234 | +5.4% |
| Operating profit (loss) | 9901 | €120,563 | €140,145 | +€19,582 | +16.2% |
| Financial income | 75/76B | €0 | €243 | +€243 | |
| Recurring financial income | 75 | €0 | €243 | +€243 | |
| Financial charges | 65/66B | €253 | €2,065 | +€1,812 | +717% |
| Recurring financial charges | 65 | €253 | €2,065 | +€1,812 | +717% |
| Profit (loss) for the period before taxes | 9903 | €120,310 | €138,323 | +€18,013 | +15.0% |
| Income taxes | 67/77 | €36,017 | €37,725 | +€1,708 | +4.7% |
| Profit (loss) for the period | 9904 | €84,293 | €100,597 | +€16,304 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,293 | €100,597 | +€16,304 | +19.3% |
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 13 October 2026 via checked.be.