DIGIT 89: 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.
DIGIT 89
Largest movements
- Cash -€419,104
down €419,104 (-35.2%), from €1.2m to €771,767
mainly Net result for the year (-€492,086) and Investment in fixed assets (net) (-€316,794)
- Intangible fixed assets +€119,909
up €119,909 (+21.0%), from €572,049 to €691,958
- Receivables within one year +€35,360
up €35,360 (+26.0%), from €136,255 to €171,616
of which Other amounts receivable: +€35,443
- Profit (loss) carried forward -€492,086
down €492,086 (-36.8%), from -€1.3m to -€1.8m
- Debts after one year +€151,419
up €151,419 (+49.8%), from €303,994 to €455,413
- Trade debts +€72,875
up €72,875 (+130%), from €55,929 to €128,804
- Gross operating margin +€170,683
up €170,683, from -€63,601 to €107,082
- Staff costs +€91,976
up €91,976 (+47.6%), from €193,201 to €285,177
- Depreciation +€58,454
up €58,454 (+43.1%), from €135,773 to €194,227
- Financial charges +€22,928
up €22,928 (+29.0%), from €79,003 to €101,931
- Other operating charges +€3,077
up €3,077 (+19.7%), from €15,630 to €18,707
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 | €1,913,773 | €1,654,890 | -€258,883 | -13.5% |
| Formation expenses | 20 | €1,713 | €756 | -€958 | -55.9% |
| Fixed assets | 21/28 | €577,933 | €701,458 | +€123,524 | +21.4% |
| Intangible fixed assets | 21 | €572,049 | €691,958 | +€119,909 | +21.0% |
| Tangible fixed assets | 22/27 | €3,163 | €6,778 | +€3,615 | +114% |
| Furniture and vehicles | 24 | €3,163 | €5,048 | +€1,885 | +59.6% |
| Other tangible fixed assets | 26 | - | €1,730 | +€1,730 | |
| Financial fixed assets | 28 | €2,721 | €2,721 | = | 0.0% |
| Current assets | 29/58 | €1,334,126 | €952,677 | -€381,450 | -28.6% |
| Amounts receivable within one year | 40/41 | €136,255 | €171,616 | +€35,360 | +26.0% |
| Trade receivables | 40 | €82 | €0 | -€82 | -100% |
| Other amounts receivable | 41 | €136,173 | €171,616 | +€35,443 | +26.0% |
| Cash at bank and in hand | 54/58 | €1,190,871 | €771,767 | -€419,104 | -35.2% |
| Deferred charges and accrued income | 490/1 | €7,000 | €9,294 | +€2,294 | +32.8% |
| Total equity and liabilities | 10/49 | €1,913,773 | €1,654,890 | -€258,883 | -13.5% |
| Equity | 10/15 | €1,489,844 | €996,810 | -€493,034 | -33.1% |
| Contributions | 10/11 | €2,826,500 | €2,826,500 | = | 0.0% |
| Capital | 10 | €2,826,500 | €2,826,500 | = | 0.0% |
| Issued capital | 100 | €2,826,500 | €2,826,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,338,721 | -€1,830,807 | -€492,086 | -36.8% |
| Investment grants | 15 | €2,065 | €1,117 | -€948 | -45.9% |
| Provisions and deferred taxes | 16 | €516 | €243 | -€273 | -52.9% |
| Deferred taxes | 168 | €516 | €243 | -€273 | -52.9% |
| Amounts payable | 17/49 | €423,413 | €657,838 | +€234,424 | +55.4% |
| Amounts payable after more than one year | 17 | €303,994 | €455,413 | +€151,419 | +49.8% |
| Financial debts | 170/4 | €303,994 | €455,413 | +€151,419 | +49.8% |
| Amounts payable within one year | 42/48 | €102,033 | €188,823 | +€86,790 | +85.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,355 | +€9,355 | |
| Trade debts | 44 | €55,929 | €128,804 | +€72,875 | +130% |
| Suppliers | 440/4 | €55,929 | €128,804 | +€72,875 | +130% |
| Taxes, remuneration and social security | 45 | €34,897 | €39,188 | +€4,291 | +12.3% |
| Taxes | 450/3 | €5,561 | €6,551 | +€990 | +17.8% |
| Remuneration and social security | 454/9 | €29,336 | €32,637 | +€3,301 | +11.3% |
| Other amounts payable | 47/48 | €11,207 | €11,476 | +€269 | +2.4% |
| Accrued charges and deferred income | 492/3 | €17,386 | €13,601 | -€3,785 | -21.8% |
| Remuneration, social security and pensions | 62 | €193,201 | €285,177 | +€91,976 | +47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,773 | €194,227 | +€58,454 | +43.1% |
| Other operating charges | 640/8 | €15,630 | €18,707 | +€3,077 | +19.7% |
| Gross operating margin | 9900 | -€63,601 | €107,082 | +€170,683 | |
| Operating profit (loss) | 9901 | -€408,204 | -€391,029 | +€17,175 | +4.2% |
| Financial income | 75/76B | €956 | €964 | +€8 | +0.8% |
| Recurring financial income | 75 | €956 | €964 | +€8 | +0.8% |
| Financial charges | 65/66B | €79,003 | €101,931 | +€22,928 | +29.0% |
| Recurring financial charges | 65 | €79,003 | €101,931 | +€22,928 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | -€486,252 | -€491,997 | -€5,745 | -1.2% |
| Transfer from deferred taxes | 780 | €237 | €273 | +€36 | +15.2% |
| Income taxes | 67/77 | €106 | €362 | +€257 | +243% |
| Profit (loss) for the period | 9904 | -€486,121 | -€492,086 | -€5,965 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€486,121 | -€492,086 | -€5,965 | -1.2% |
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 31 October 2026 via checked.be.