DIGISTRAT: 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.
DIGISTRAT
Largest movements
- Receivables after one year -€50,000
down €50,000 (-100%), from €50,000 to €0
- Cash -€30,058
down €30,058 (-71.5%), from €42,047 to €11,989
mainly Contributions, distributions and other (-€68,500) and Net result for the year (-€16,809)
- Reserves -€85,309
down €85,309 (-44.6%), from €191,126 to €105,817
- Trade debts +€2,489
up €2,489 (+173%), from €1,441 to €3,930
- Gross operating margin -€38,753
down €38,753, from €24,434 to -€14,319
- Taxes -€6,131
down €6,131 (-97.4%), from €6,297 to €166
- Depreciation -€2,000
down €2,000 (-58.4%), from €3,423 to €1,422
- Other operating charges -€1,997
down €1,997 (-86.3%), from €2,313 to €317
- Financial income -€1,982
down €1,982 (-98.7%), from €2,007 to €25
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 | €228,425 | €145,527 | -€82,898 | -36.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €15,702 | €13,763 | -€1,939 | -12.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €4,372 | €2,433 | -€1,939 | -44.4% |
| Furniture and vehicles | 24 | €2,266 | €1,084 | -€1,182 | -52.2% |
| Other tangible fixed assets | 26 | €2,106 | €1,349 | -€758 | -36.0% |
| Financial fixed assets | 28 | €11,330 | €11,330 | = | 0.0% |
| Current assets | 29/58 | €212,723 | €131,764 | -€80,959 | -38.1% |
| Amounts receivable after more than one year | 29 | €50,000 | €0 | -€50,000 | -100% |
| Other amounts receivable | 291 | €50,000 | €0 | -€50,000 | -100% |
| Stocks and contracts in progress | 3 | €1,187 | €1,187 | = | 0.0% |
| Stocks | 30/36 | €1,187 | €1,187 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €119,340 | €118,490 | -€850 | -0.7% |
| Trade receivables | 40 | €31,575 | €72,027 | +€40,453 | +128% |
| Other amounts receivable | 41 | €87,766 | €46,463 | -€41,303 | -47.1% |
| Cash at bank and in hand | 54/58 | €42,047 | €11,989 | -€30,058 | -71.5% |
| Deferred charges and accrued income | 490/1 | €149 | €98 | -€51 | -34.1% |
| Total equity and liabilities | 10/49 | €228,425 | €145,527 | -€82,898 | -36.3% |
| Equity | 10/15 | €203,526 | €118,217 | -€85,309 | -41.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €191,126 | €105,817 | -€85,309 | -44.6% |
| Distributable reserves | 133 | €191,126 | €105,817 | -€85,309 | -44.6% |
| Amounts payable | 17/49 | €24,899 | €27,310 | +€2,411 | +9.7% |
| Amounts payable within one year | 42/48 | €23,999 | €26,410 | +€2,411 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €5,111 | €5,095 | -€16 | -0.3% |
| Trade debts | 44 | €1,441 | €3,930 | +€2,489 | +173% |
| Suppliers | 440/4 | €1,441 | €3,930 | +€2,489 | +173% |
| Taxes, remuneration and social security | 45 | €15,263 | €16,524 | +€1,262 | +8.3% |
| Taxes | 450/3 | €13,163 | €14,244 | +€1,082 | +8.2% |
| Remuneration and social security | 454/9 | €2,100 | €2,280 | +€180 | +8.6% |
| Other amounts payable | 47/48 | €2,185 | €862 | -€1,323 | -60.6% |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,423 | €1,422 | -€2,000 | -58.4% |
| Other operating charges | 640/8 | €2,313 | €317 | -€1,997 | -86.3% |
| Gross operating margin | 9900 | €24,434 | -€14,319 | -€38,753 | |
| Operating profit (loss) | 9901 | €18,698 | -€16,058 | -€34,756 | |
| Financial income | 75/76B | €2,007 | €25 | -€1,982 | -98.7% |
| Recurring financial income | 75 | €2,007 | €25 | -€1,982 | -98.7% |
| Financial charges | 65/66B | €1,216 | €610 | -€606 | -49.8% |
| Recurring financial charges | 65 | €1,216 | €610 | -€606 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | €19,490 | -€16,643 | -€36,132 | |
| Income taxes | 67/77 | €6,297 | €166 | -€6,131 | -97.4% |
| Profit (loss) for the period | 9904 | €13,192 | -€16,809 | -€30,001 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,192 | -€16,809 | -€30,001 |
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 14 October 2026 via checked.be.