DIGISPOT: 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.
DIGISPOT
Largest movements
- Tangible fixed assets -€3,678
down €3,678 (-41.6%), from €8,841 to €5,163
of which Plant, machinery and equipment: -€4,275
- Cash +€2,708
up €2,708 (+40.6%), from €6,668 to €9,376
mainly Depreciation (+€4,706) and Receivables within one year (+€1,892)
- Receivables within one year -€1,892
down €1,892 (-31.7%), from €5,973 to €4,080
of which Trade receivables: -€1,892
- Profit (loss) carried forward -€1,855
down €1,855, from €1,043 to -€812
- Trade debts -€861
down €861 (-24.2%), from €3,555 to €2,694
- Other debts -€288
down €288 (-2.5%), from €11,302 to €11,014
- Tax, wage and social debts +€252
up €252 (+42.8%), from €589 to €841
of which Taxes: +€252
- Turnover -€14,156
down €14,156 (-52.9%), from €26,773 to €12,616
- Gross operating margin -€8,790
down €8,790 (-74.2%), from €11,851 to €3,061
- Depreciation -€7,172
down €7,172 (-60.4%), from €11,877 to €4,706
- Purchases and services -€5,366
down €5,366 (-35.3%), from €15,210 to €9,844
- Financial income -€519
down €519 (-69.3%), from €750 to €230
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 | €21,490 | €18,738 | -€2,752 | -12.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €8,841 | €5,163 | -€3,678 | -41.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €8,841 | €5,163 | -€3,678 | -41.6% |
| Plant, machinery and equipment | 23 | €7,481 | €3,206 | -€4,275 | -57.1% |
| Furniture and vehicles | 24 | €1,361 | €1,957 | +€596 | +43.8% |
| Current assets | 29/58 | €12,648 | €13,575 | +€927 | +7.3% |
| Amounts receivable within one year | 40/41 | €5,973 | €4,080 | -€1,892 | -31.7% |
| Trade receivables | 40 | €5,889 | €3,996 | -€1,892 | -32.1% |
| Other amounts receivable | 41 | €84 | €84 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,668 | €9,376 | +€2,708 | +40.6% |
| Deferred charges and accrued income | 490/1 | €8 | €118 | +€111 | +1,477% |
| Total equity and liabilities | 10/49 | €21,490 | €18,738 | -€2,752 | -12.8% |
| Equity | 10/15 | €6,043 | €4,188 | -€1,855 | -30.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,043 | -€812 | -€1,855 | |
| Amounts payable | 17/49 | €15,446 | €14,550 | -€897 | -5.8% |
| Amounts payable within one year | 42/48 | €15,446 | €14,550 | -€897 | -5.8% |
| Trade debts | 44 | €3,555 | €2,694 | -€861 | -24.2% |
| Suppliers | 440/4 | €3,555 | €2,694 | -€861 | -24.2% |
| Taxes, remuneration and social security | 45 | €589 | €841 | +€252 | +42.8% |
| Taxes | 450/3 | €589 | €841 | +€252 | +42.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,302 | €11,014 | -€288 | -2.5% |
| Turnover | 70 | €26,773 | €12,616 | -€14,156 | -52.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,210 | €9,844 | -€5,366 | -35.3% |
| Remuneration, social security and pensions | 62 | €44 | - | -€44 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,877 | €4,706 | -€7,172 | -60.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €399 | - | -€399 | |
| Other operating charges | 640/8 | €387 | €257 | -€130 | -33.6% |
| Gross operating margin | 9900 | €11,851 | €3,061 | -€8,790 | -74.2% |
| Operating profit (loss) | 9901 | -€857 | -€1,902 | -€1,045 | -122% |
| Financial income | 75/76B | €750 | €230 | -€519 | -69.3% |
| Recurring financial income | 75 | €750 | €230 | -€519 | -69.3% |
| Financial charges | 65/66B | €136 | €183 | +€47 | +35.0% |
| Recurring financial charges | 65 | €136 | €183 | +€47 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | -€243 | -€1,855 | -€1,612 | -664% |
| Profit (loss) for the period | 9904 | -€243 | -€1,855 | -€1,612 | -664% |
| Profit (loss) for the period to be appropriated | 9905 | -€243 | -€1,855 | -€1,612 | -664% |
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 16 October 2026 via checked.be.